Internal audit is a dynamic profession involved in helping organizations achieve their objectives. It is concerned with evaluating and improving the effectiveness of risk management‚ control and governance processes in an organization. To do this‚ internal auditors work with management to systematically review systems and operations. These reviews (audits) are aimed at identifying how well risks are managed including whether the right processes are in place‚ and whether agreed procedures are being
Premium Management Auditing Audit
INTRODUCTION Internal auditing is a management-oriented discipline that has evolved rapidly since World War II. Once a function primarily concerned with financial and accounting matters‚ internal auditing now addresses the entire range of operating activities and performs a correspondingly wide variety of assurance and consulting services. By definition‚ according to Institute of Internal Auditors (IIA)‚ internal auditing is an independent‚ objective assurance and consulting activity designed to
Premium Internal audit Auditing Audit
auditing must maximize the assurance provided to the board‚ the audit committee and the management‚ and contribute to the continuous improvement strategies for the organization. So‚ how to maintain good internal auditing function within the organization? Outsourcing of internal audit function is one of the solutions. So‚ what is internal auditing? What is outsourcing of internal audit function? How could outsourcing of internal audit function help the role of internal auditing? All these questions
Premium Internal audit Auditing Audit
Apple Supplier Code of Conduct Apple is committed to ensuring that working conditions in Apple’s supply chain are safe‚ that workers are treated with respect and dignity‚ and that manufacturing processes are environmentally responsible. Apple’s suppliers (“Suppliers”) are obligated‚ in all of their activities‚ to operate in full compliance with the laws‚ rules‚ and regulations of the countries in which they operate. This Supplier Code of Conduct (“Code”) goes further‚ drawing upon internationally
Premium Occupational safety and health
behaviors‚ and it is optional to be performed because they are close with sensitive‚ private and confidential documents (IFAC‚ 2009) [online]. It increases the credibility‚ accountability and stewardship of directors by requiring internal and‚ or external auditors (EAs) to ensure that the principles are not been violated. Besides‚ it leading the EAs to contribute their independent opinion as well as providing reasonable assurance thereafter will expresses that the financial statements are immaterial
Premium Business ethics Audit Auditing
environment can classifies in two categories that are internal environment and external environment. Internal factors close to the company that have a direct impact on the organizations strategy‚ these factors include employee‚ customer‚ suppliers‚ shareholder‚ banker etc. External environment comprises those factors and trends outside the organization that might have an influence upon an organization and its future. Many external factors can have an effect upon an organization - from changes in government
Premium Strategic management Competition SWOT analysis
and the Apple No one completely understands the ways of God. Many of us can come up with our own opinions‚ and justify his ways in our own minds‚ just as Milton did in Paradise Lost. Just as Adam and Eve‚ we all are gifted with free will and the responsibility of making important decisions and choices in our life‚ which will determine our future. But we may well ask ourselves today‚ of what use would this free will be to us if we did not know good from evil? When Eve ate the apple in the Garden
Premium Garden of Eden Adam and Eve Paradise Lost
When it comes to Sales Promotion‚ Apple knows best. Apple uses promotional methods using special short-term techniques to persuade members of a target market to respond or undertake their products. Examples of certain methods Apple uses for sales promotions are money back guarantees‚ lower purchase price and rebates etc. The Apples stores are very distinct and captivating from many other electronic stores because they display all of their products for consumers to experience hands- on. Consumer’s
Premium Apple Inc.
Describe the relationship between internal controls and the audit process. Answer The purpose of an audit is to provide financial statement users with an opinion by the auditor on whether the financial statements are presented fairly‚ in all material respects‚ in accordance with the applicable financial reporting framework. An audit also enhances the degree of confidence of intended users in the financial statements. Financial audits add credibility to the implied assertion by the management
Premium Audit Auditing Financial audit
iPhone 6 Plus vs Galaxy Note 4: How do they compare? http://www.trustedreviews.com/opinions/iphone-6-plus-vs-galaxy-note-4 http://www.trustedreviews.com/opinions/iphone-6-vs-iphone-5s http://www.forbes.com/sites/gordonkelly/2014/09/09/iphone-6-vs-iphone-6-plus-what-is-the-difference/ http://www.trustedreviews.com/opinions/iphone-6-vs-iphone-6-plus Notes from sabie : Dans l’offre il fo inclure les packs personnalisés‚ une assurance payante intervention jusqu’à 22hMeme jour Une assistante sera
Premium Mobile phone Apple Inc.