org/10.3846/bme.2011.16 ANALYSIS OF INTERNAL AUDIT FUNCTIONING IN POLAND – EMPIRICAL RESEARCH FINDINGS Edita Bielińska-Dusza Department of Strategic Analysis‚ Cracow University of Economics‚ ul. Rakowicka 16‚ 31-510 Kraków‚ Poland E-mail: edytadusza@gmail.com Received 18 November 2010; accepted 15 January 2011 Abstract. The purpose of the article was to present the research conducted in companies‚ concerning the functioning of internal audit in Poland. During the research‚ the author identified
Premium Auditing Audit Internal audit
identify the existence of audit committee and the practice of corporate governance in public sector entities. The requirement of audit committee and corporate governance has been increase in the corporate sector and also in public sector but there are small differences in the implementation between this two sector that has been discuss in this study. This study also discuss about the characteristic of audit committee‚ effectiveness of audit committee‚ the roles of audit committee and a few past studies
Premium Auditing Internal control Internal audit
ensure that audit failures do not occur? Here are our contents. First we give a brief introduction and we talk about some professions’ and regulators’ measures‚ and also some safeguards‚ finally we have a conclusion‚ if u have any questions‚ we are welcome to answer your questions at the end in the Q&A section. As we know‚ audit is playing a very important role in the current society. For example‚ lots of investors’ economic decisions will be influenced by audit reports. So the quality of audit is necessary
Premium Audit Auditor's report Quality control
ARTICLE REVIEW: NO 2 TITLE: The training and development audit evolves: Is your training and development budget wasted? The Authors: peter Admason ‚and Jim caple INTRODUCTION: This article evaluates the study of conducting an audit of training and development of different medium and large size of organization. Presents a three level of model that is event/program level‚ functional level and organizational level.This model is comprehensive and according to the standard of training and
Premium Audit Financial audit External auditor
The Demand for Audit and Other Assurance Services Learning Objective 1-1 1) The Sarbanes-Oxley Act applies to which of the following companies? A) All companies. B) Privately held companies. C) Public companies. D) All public companies and privately held companies with assets greater than $500 million. Answer: C Terms: Sarbanes-Oxley Act Diff: Easy Objective: LO 1-1 AACSB: Reflective thinking skills Topic: SOX 2) Which of the following is considered audit evidence? A) |Oral
Premium Auditing Financial audit Audit
ACL 9 Tutorial 1 COMMANDS: ANALYZE -> TOTAL ANALYZE -> PROFILE ANALYZE -> STATISTICS SAMPLING -> SAMPLE ANALYZE -> SEQUENCE DATA -> SORT ANALYZE -> DUPLICATES ANALYZE -> GAPS The tutorials in this folder are supplemental exercises that relate to ACL 9 topics covered in chapters 8‚ 9‚ 10‚ and 12 in the Hall‚ IT Auditing‚ 3rd edition textbook. The tutorials presume that the student has installed ACL from the CD accompanying the text and has worked through the ACLStart.pdf document
Premium Invoice
affect the preliminary assessment of inherent risk and control risk at Queen Island Dairy. The preliminary assessment of risk‚ also known as the risk assessment phase‚ is the initial step in an audit that includes gaining an understanding of the client and identifying potential risk factors whilst developing an audit strategy and setting planning materiality. There are three key steps in the risk assessment phase‚ being; gaining an understand of the client‚ identifying potential risks and strategies to
Premium Auditing Risk Balance sheet
410 Week 1 Discussion Question 2 Audit Reports with the Analytical Procedures explanations and UDEN SUPPLY COMPANY Comparative Income Statement table in this file. Business - Accounting Analytical Procedures In a 2-3 page paper‚ complete the case below and submit to instructor. Review the income statement for Uden Supply Company and answer the following: Describe the purpose of analytical procedures performed in the planning stage of the audit. Uden Supply has projected
Premium Revenue Generally Accepted Accounting Principles Financial audit
intervention mechanisms like financial reporting and external audit to helps maintain cost-efficient contracting between owners and managers. It is designed by government agencies to add value and improve organizational performance. It helps organizations accomplish their objectives by bringing a systematic‚ disciplined approaches to evaluate and improve the effectiveness of risk management‚ control and governance processes.” Internal audit helps organizations to ensure that financial and other records
Premium Internal audit Auditing Audit
MECHANICAL ENGINEERING DEPARTMENT ACL RECONSTRUCTION SURGERY Table of Contents Problem Statement 3 1. Solid Works Femur & Tibia CADs 4 Figure 1: Normal Human Femur Bone Solidworks 3D CAD 4 Figure 2: Normal Human Tibia Bone Solidworks 3D CAD 4 2. Tendons Natural Insertion to the Bone………………………………………………………………………………5 Figure 3: Natural Position of the ACL in an intact knee………………………………………………………………5 3. ACL Reconstruction Surgical Technique 6 What Is The Anterior Cruciate
Premium UCI race classifications Management Strategic management