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  2. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Report on the internal control structure in audits of investment companies; December 29, 1989, Amendment to AICPA Audit and Accounting Guide Audits of Investment Companies full-text: 1989 December 29 90-1: Accountants' services on prospective financial statements for internal use only and partial presentations full-text: 1990 January 5 90-2

  3. Internal audit - Wikipedia

    en.wikipedia.org/wiki/Internal_audit

    Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Audits of providers of health care services full-text: 31-02: 1990: Audits of providers of health care services, second edition full-text: 31-03: 1990: Audits of providers of health care services, as of December 31, 1990 full-text: 31-04: 1992: Audits of providers of health care services, with conforming changes as of May 1, 1992 full-text: 31 ...

  5. Office of Inspector General, U.S. Department of Health and ...

    en.wikipedia.org/wiki/Office_of_Inspector...

    Office of Audit Services (OAS). OAS conducts audits that assess HHS programs and operations and examine the performance of HHS programs and grantees. In FY 2020, OIG produced 178 audits. OIG uses data analytics and risk assessments to identify emerging issues and target high-risk areas to ensure the best use of audit resources.

  6. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.

  7. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk ...

  8. Killing of UnitedHealthcare CEO prompts flurry of stories on ...

    www.aol.com/finance/killing-unitedhealthcare-ceo...

    The early morning killing of a top health insurance executive in midtown Manhattan Wednesday has unleashed a flurry of rage and frustration from social media users over denials of their medical ...

  9. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.