Using Computer-Assisted Audit Techniques to Support Audit I. Executive Summary Nowadays‚ the use of computers dominates in most of the business world; auditors too have recognized that the power and speed of computers can greatly assist them in their work. The term “computer-assisted audit techniques” (CAAT) is used to denote computer techniques that auditors can utilize to help them complete their audits in a more effective‚ efficient‚ and timely manner. Use of the prefix “computer-assisted”
Premium Internal control Audit Computer
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Elissaveta Gourova‚ Albena Antonova‚ Yanka Todorova Knowledge audit concepts‚ processes and practice ELISSAVETA GOUROVA Faculty of Mathematics and Informatics Sofia University 125‚ Tzarigradsko shosse Blvd.‚ bl. 2‚ Sofia BULGARIA elis@fmi.uni-sofia.bg http://www.fmi.uni-sofia.bg ALBENA ANTONOVA Centre for Information Society Technologies Sofia University 125‚ Tzarigradsko shosse Blvd. bl. 2 fl. 3 BULGARIA a_antonova@fmi.uni-sofia.bg http://www-it
Premium Knowledge management Knowledge
|4 Quality Management System |Observation/Comments |Results | |4.1 General Requirements | | | |Has your organization established a management system (QMS) |The QMS system applies to all major processes throughout the company | | |giving consideration to:
Premium Management Quality management system Quality assurance
Disadvantages of Internet In Learning of Engineering Students Researchers: Leader: Albert Deinla Assistant Leader: Melina Baluyot Members: Martin Alviz Trisha Batungbakal Julius Bautista July 9‚ 2015 CHAPTER 1 THE PROBLEM AND ITS BACKGROUND INTRODUCTION Across the modern world‚ internet is practically used by lots of people because it’s really accessible and fast to use especially for college students‚ to apply its main purpose of convenience to do a specific task. The problem is how it
Premium Internet Educational psychology Learning
Ethics Audit Questions HSM/230 TARA HORN Michael Cottone 01/08/2015 Board Who gives the board a sense of accountability? Do they answer to someone with a higher authority or is it decided between the members? This question is important to assessing the ethical code of a business or organization by helping to understand that everyone needs to be accountable to someone. As a manager I am responsible for the 15 people working under me and the everyday functioning
Premium Fundraising Negative feedback Question
PolyTaste 2008: Service Audit Robert Hartman May‚ 2008 1 Agenda • • • • • • • What is a Service Audit? Dimensions of Service Guest Touch Points Event Environment Moments of Truth Observable Standards Audit Results 2 1 What is a Service Audit? • A Formal Study of Actual Service Performance – Based on Observable Standards – Performed by Disinterested Observers – Qualitative • Gathers Impressions • Characterizes Guest Experience – Quantitative • Gathers Data • Reports Operations
Premium Audit
AUDIT OF: DATE OF AUDIT: MAY 11‚ 2012 AUDITORS: Audit Participants: |Name |Position | | |Branch Manager | | |Assistant Manager | |
Premium Risk management Management Risk
STATE OF ETHICS AND ETHICAL PRACTICES IN CHEVRON Table of Contents Executive Summary vi 1.0 Introduction 1 1.1 Origin 2 1.2 Objective 2 1.3 Scope 2 1.4 Limitation 2 1.5 Literature Review 3 1.5.1 The evolution of codes 3 1.5.2 Signs of Code Effectiveness and Success 3 1.5.3 Ethics Management 4 1.6 Research Methodology 5 1.6.1 Research Method 5 1.6.2 Data Collection Method 5 2.0 Company Overview 6 2.1 Company Roots 6 2.2 Global Scope 6 2.3 Technology and Emerging Energy 6
Premium Business ethics Ethics Ethical code
Plan and properly supervise audit. Apply appropriate materiality Assess risk of material misstatement Based on understanding of entity (client) Environment – inc. internal control Sufficient appropriate evidence to reach opinions Reporting – what we need to say Express opinion or indicate why we don’t express opinion Measure opinion in accordance with appropriate financial reporting framework GAAP or IFRS What is an Audit? 3943354572004 stages to an audit: Planning
Premium Auditing Auditor's report Audit
MANAGEMENT OF THE INTERNAL AUDIT FUNCTION INTERNAL AUDITING (According to IIA) -Azleen Ilias- 1 IPPF_AI The learning objectives Understanding the importance of proper positioning of the internal audit function within the organization Identify the benefits of various organization structures Identify the roles of responsibilities of the key positions Understand the policies and procedures of internal auditing 2 IPPF_AI Relevant standards 1000 – Purpose‚ Authority
Premium Auditing Internal audit Management