Auditing Theory 1. A control which relates to all parts of the EDP system is called a(n) a. Systems control c. Applications control b. General control d. Universal control 2. Which of the following is not an output control? a. Proper authorization of transaction b. Control totals c. Check digits d. Adequate documents 3. Should the auditor feel‚ after obtaining an understanding of the EDP internal control structure‚ that control risk cannot be reduced‚ he or she will a. Issue a disclaimer b. Issue
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In recent years‚ as the collapse of some renowned companies‚ the issue of audit independence turns to be more and more concerned by the international regulators. Independence is the cornerstone of the auditing profession‚ and auditor’s opinion is suspect if lack of independence. However‚ in some circumstances‚ some potential threats of audit independence would be generated as jointly provision of non-audit and audit services to the audit client. Although it will create threats to independence‚ some
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SUBJECT OUTLINE 21875 Organisational Behaviour in Practice Course area Delivery Result type UTS: Business Autumn 2013; City Grade and marks Credit points 8cp Subject coordinator Dr Anthony Fee‚ Management Discipline Group Teaching staff Dr Anthony Fee‚ Management Discipline Group Office: City Campus Building 5‚ Level 4‚ Room D4.11. Email: anthony.fee@uts.edu.au Phone: (02) 9514 3395 (emergency only: 0466 847 707) Fax: (02) 9514 3602 Subject description As organisations are primarily
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Additional Cases for the Course The case readings have been developed solely as a basis for class discussion. The case readings are not intended to serve as a source of primary data or as an illustration of effective or ineffective auditing. Reprinted by permission from Jay C. Thibodeau and Deborah Freier. Copyright © Jay C. Thibodeau and Deborah Freier; all rights reserved. 1••• ( Case 61 ® Enron Enrori’s First Few Years hi~ 1985 Enron had assets along the three major stages of the supply
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ORGANISATIONAL ANALYSIS OF ZENITH BANK PLC BY GINA PEARCE SUBMITTED MAY 4TH 2009 An Action Learning Assignment submitted to Business School Netherlands‚ Nigeria in partial fulfillment of the requirements for an MBA Degree TABLE OF CONTENT CONTENTS PAGE 1.0 INTRODUCTION…………………………………………………………………….. 4 1.1 Background……………………………………………………………………
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Is the demand for auditing a regulatory artifact or market driven? Pre SEC era: There is evidence that before legislation on auditing existed there were still forms of auditing. In the medieval times there were the guilds‚ later audits were conducted by directors or shareholders of a company. In the 19th century US companies voluntarily contracted for audits. Current data on non-SEC companies In 1977‚ 80% of corporate audit clients of PwC are non-SEC-registrants (Biegler 1977). Privately owned
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THREE: REFREEZING 11 3.4 REDUCING RESISTANCE TO CHANGE 11 3.4.1 Ways to reduce employee resistance to change 12 3.4.2 Reasons for resistance to change : Individual level 13 3.4.3 Reasons for resistance to change: Organisational level 14 3.4.4 How can Nissan S.A. manage resistance to change 16 4 CONCLUSION 18 5 REFERENCES 19 6 SELF ASSESSMENT QUESTIONS 21 1 INTRODUCTION 1 THE NEED FOR ORGANISATIONS TO CHANGE Organisations
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(General) (Exam. Code 114) B .Com. 2nd (Honours) (Exam. Code 115) & 3rd Year (Honours) (Exam. Code 116) (FOR FULL SUBJECTS/ADDITIONAL SUBJECTS/IMPROVEMENT OF PERFORMANCE/MERCY CHANCE/ADDITIONAL CHANCE CANDIDATES) EXAMINATION COMMENCING W.E.F. 2ND APRIL‚ 2013 (THEORY EXAMINATIONS) TIME OF EXAMINATIONS: 2.00 p.m. to 5.15 p.m. (The candidates must be on their seats at 2.00 p.m. sharp as per date-sheet below. The answer-books with Optical Mark Reader (OMR) front covers will be distributed at 2.00 p.m. 15 minutes
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Different approaches to organisation and their relevance. Available: http://organisationaldesign.blogspot.com/2009/06/describe-different-approaches-to.html. Last accessed 7th November 2013. online . (2013). Organisational Structure. Available: http://igbusinesss.blogspot.com/2011/04/chapter-ten-organisational-structure.html. Last accessed 7th November 2013.
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CHAPTER ONE: INTRODUCTION 1.1. BACKGROUND OF THE STUDY Auditing refers to the process of checking and analyzing of financial statements to prove that they give true and fair view of the company and to ensure that they were prepared according to the accounting standards and finally producing a report after their opinion. Internal audit is professional activity involved in helping organizations to achieve their objectives. And the goals using systematic methodology for analyzing business processes
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