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Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

Effectiveness of Internal Audit in the Public Sector

same activities to monitor and assess performance, it is more likely that the task will be outsourced to an external auditor and t...

Audit School District

School districts receive funding from many sources at the state and federal levels. Each funding comes with laws, rules, and regul...

Question with Regard to Travelling Auditors

approaches seen when using linear programming, the first is to maximise the benefits of resources, the second is to minimise the c...

Student Submitted Case Study on Planning Materiality

we take the 175,906 as a percentage of the total assets which are 29,611,000 we get the percentage of 0.6%. This appears to be a ...

ICAO Universal Safety Oversight Audit Programme

uniformly (Civil Aviation Administration of China, 2006). This approach did not provide an overall comprehensive picture of safety...

Current Events in Auditing Information Technology

(The Institute of Internal Auditors, 2009a). Auditing problems revolving around extensible business reporting terminology will be...

Navistar International Corporation

their 2005 annual reports since the errors of earlier reports were in error and because they had hired a new auditor.6 Meanwhile,...

External Auditor and Audit Risk

unqualified opinion being given when a qualified opinion should have been given or a qualified opinion when an unqualified opinion...

Overview of Risk Based Auditing

Selim, 1999). Risk based auditing is therefore an extension to the risk assessment tools and techniques a compnay uses, carried ...

An Evaluation of Australia's Corporation Law Reform Program

balance the law seems to be fair, there are some stringent requirements which hinder the process of doing business. In evaluating ...

Is the Criticism Against Auditors Justified in the Light of Business Collapses such as Enron?

an explanation or the auditors may, in extreme cases, may not feel able to certify that accounts as true and accurate. The...

WorldCom and Rising Auditing Standards

stock prices and other similar situations. When it is determined that an investigation should delve further into the busine...

The Five Assertions of Auditing

be held to. When performing an audit, one can look at each item in the context of the five assertions in order to ensure completio...

Diversity Audit; The Bank of America

orientation differences. This leaves diversity management for those who disabilities as a potential area for improvement, but the ...

CONDUCTING A SECURITY AUDIT OF INFORMATIONAL SYSTEMS

in isolation from the organization or its processes (Gasson, 2004). This means that any kind of security audit would have to take ...

Independent Auditing Committees and Businesses

decades (Kalbers and Fogarty, 1998). It became clear that management was not demonstrating effective and complete accountability r...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

The Use of Internal Audits Materials in the External Audit

many changes, in both the frequency and the potential for internal for internal audits to be utilised by external auditors, as wel...

The Importance of the Assurance Role of the Auditor

the annual accounts is to present the financial performance of the company for the last year, with the main stakeholder group bein...

The National Railroad Passenger Corporation

The Inspector General for the National Railroad Passenger Corporation is a separate and independent organization. Its purpose is t...

Accounting Audits, the Public Company Accounting Oversight Board and the Sarbanes Oxley Act, Statements on Auditing Standards 99

the creation of a Public Co. Accounting Oversight Board (PCAOB). One year later, during 2003, the American Institute of Ce...

Effective Strategic Human Resources Planning

abilities. Of course it requires a full complement of management, accounting and sales personnel; it also employs many types of e...

Strategic Audit of Sears

on the Internet (Halligan, 2002). * This marriage also gives Lands End face-to-face consumer exposure wherein consumers can try on...

Application of Auditing Techniques of Information Systems

of the details of transactions as well as balances ("Is Auditing," 2004). CAATs may also produce a large range of audit evidence ...

Siemens AG Marketing Audit

The company and its subsidiaries employ 417,000 people in 192 countries (Cella, 2004). Ten of the companies worldwide businesses, ...

Impact of Audits on Accident Rates in Hong Kong/A Research Proposal

for all industries the rate is only 17.7 accidents per 1,000 workers (LegCo Panel on Manpower, 2004). The improvement should not...

Auditing Risk Scenarios

is the risk that certain transaction types or an account balance may be misstated, either due to individual transactions or as the...

Australian Corporations Act of 2001 and Public Company Directors

that this move was constitutional (Lexis, 2004). The idea may have been to increase protection for shareholders and develop unifor...

United Kingdom Business and Environmental Issues

demand for development and the protection of the environment" As such this can be seen as an attempt to regulate and bring togethe...