UNIVERSITY OF NAIROBI Principles of auditing term paper GROUP 3 NAME REG. NO 1. KINUTHIA ROSEMARY D33/2395/2011 2. OMONDI BRADLEY D33/2389/2011 3. KEMUNTO DOLLY D33/2375/2011 4. MENGICH NOAH D33/2460/2011 DECLARATION We declare that this assignment is our original work and has not been submitted elsewhere for examination‚ award of a degree or publication. Where other people’s work‚ or our own work has been used‚ this has properly been acknowledged
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choices and how those choices will affect future opportunities. * Each person has the right to privacy and thereby the right to expect the counselor-student relationship to comply with all laws‚ policies and ethical standards pertaining to confidentiality in the school
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Professionalism‚ Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further‚ professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach‚ contrasting
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Integrity ..................................................................................................................... 17 Objectivity ................................................................................................................. 18 Professional Competence and Due Care ................................................................... 19 Confidentiality .......................................................................................................... 20 Professional Behaviour
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Legality and Ethicality of Financial Reporting Clairice Sikoski ETH-376 December 10‚ 2012 Samuel Hinton Legality and Ethicality of Financial Reporting Excello Telecommunications is looking to record revenue before the earning process has been completed or before the unconditional exchange has occurred. Terry Reed‚ the CFO is trying to influence the accounting department to look for options to record the sale of 1.2 million in equipment by December 31 to boost earnings on financial statements
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exhibit the highest level of integrity in the performance of the duties and task assigned. Objectivity: IIA refers to it by saying that internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments. ACFE express that they shall not engage in any activity which would constitute a conflict of interest. Confidentiality: IIA states that they do not disclose information without appropriate authority unless
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differences that enable the forensic psychologist to disclose his/her finds to the entity that has retained him/her to assess‚ interview and test the defendant/examinee. In this paper‚ the ethical dilemma that is discussed is dual relationships‚ confidentiality and informed consent. A counseling therapist or psychologist cannot disclose information about his/her client without their written consent and a court order if needed. For the forensic psychologist‚ it is unavoidable to disclose his/her findings
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This essay is about my knowledge‚ skills and self-awareness of the counselling skills course the essay focuses on the importance of ethical principles in a counselling relationship. In the following essay I intend to start by explaining my knowledge of the process of counselling it’s beginning ‚ middles and endings . It also explains the skills and techniques required and used in each of these phases of the counselling processes ‚ emphasising on roger’s core conditions . It then explains how
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4.3 PO9 Assess and Manage IT risks 4.3.1 PO9.1 IT risk management framework IT risk management framework is a necessary framework for every successful enterprise. So the City Medical Partners also need their own IT risk management framework. IT risk management framework can avoid the future risks and it also can gain the benefits. And the IT risk management framework need to fit with the risk management objectives of the enterprise - City Medical Partners. The example for risk classifications:
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Example Response 1 to Ethical Dilemma 1 A review of Ethical Dilemma # 1 presents several issues to consider; the first being the counselor’s initial decision to meet with John‚ sans Phyllis. Section 3.05 of the American Psychological Association’s (APA) Ethical Standards defines a multiple relationship as one that “occurs when a psychologist is in a professional role with a person and (1) at the same time is in another role with the same person . . .” (2002). The mere act of meeting with
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