Download or read book Auditor Information Search Processes in the Evaluation of Internal Controls written by Stanley F. Biggs and published by . This book was released on 1980 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions written by Stanley F. Biggs and published by . This book was released on 1981* with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Evaluating Internal Controls in Computer based Systems written by United States. General Accounting Office and published by . This book was released on 1981 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Internal Controls written by Rayman David Meservy and published by . This book was released on 1985 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Internal Accounting Controls written by Wanda A. Wallace and published by Business & Professional Division. This book was released on 1991 with total page 1134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a practical what-to-do and how-to-do-it approach to establishing, operating and maintaining the corporate internal accounting function.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Internal Control Audit and Compliance written by Lynford Graham and published by John Wiley & Sons. This book was released on 2015-01-12 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
Download or read book Using Auditor Knowledge to Formulate Data Model Constraints written by Graham Francis Gal and published by . This book was released on 1985 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wiley CPA Exam Review 2011 Auditing and Attestation written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2010-10-05 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.
Download or read book Federal Information System Controls Audit Manual FISCAM written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Download or read book Questions and Information Systems written by Thomas W. Lauer and published by Psychology Press. This book was released on 2013-04-15 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design and functioning of an information system improve to the extent that the system can handle the questions people ask. Surprisingly, however, researchers in the cognitive, computer, and information sciences have not thoroughly examined the multitude of relationships between information systems and questions -- both question asking and answering. The purpose of this book is to explicitly examine these relationships. Chapter contributors believe that questions play a central role in the analysis, design, and use of different kinds of natural or artificial information systems such as human cognition, social interaction, communication networks, and intelligent tutoring systems. Their efforts show that data structures and representations need to be organized around the questioning mechanisms in order to achieve a quick retrieval of relevant useful information.
Download or read book Methodology for the automation of the audit process involving the evaluation of the plan of internal control written by Arthur Z. Lieberman and published by . This book was released on 1977 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Information Systems written by Leslie Turner and published by John Wiley & Sons. This book was released on 2008-04-04 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology plays a critical role in accounting and it is imperative that anyone in the field fully understands all of the capabilities of information systems. This new book focuses on the technology that is utilized by accountants and is written in a style that makes these technical concepts easy to understand.
Download or read book Audit and Assurance Services Print and Interactive E Text written by Philomena Leung and published by John Wiley & Sons. This book was released on 2023-09-15 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for the local market, the second edition of Audit and Assurance features a concise and contemporary presentation of auditing. This new edition has a major focus on both technology and applied learning, using lots of examples to ensure students will be able to do more than rote auditing and instead understand why processes are the way they are so that they can be more flexible. The new edition welcomes two new industry experts to the author team, Dominic Canestrati-Soh who is a Senior Manager at Ernst & Young and Kirsty Meredith who is an academic at USC with 7 years industry experience as a Chartered Accountant specialising in audit and taxation. The text has been updated with new content on data analytics, technology insights and interviews with auditing practioners as well as Excel screencasts and primers.
Download or read book Methodology for the Automation of the Audit Process Involving the Evaluation of the Plan of Internal Control written by Arthur Dale Lieberman and published by . This book was released on 1977 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:
