enow.com Web Search

Search results

1. Results from the WOW.Com Content Network

2. 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]

3. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained full-text: February 2006 111: Amendment to Statement on Auditing Standards No. 39: Audit Sampling full-text: February 2006 112: Communicating Internal Control Related Matters Identified in an Audit full-text: May 2006 113: Omnibus 2006 full-text ...

4. 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.

5. OMB A-133 Compliance Supplement - Wikipedia

   en.wikipedia.org/wiki/OMB_A-133_Compliance...

   Without it, auditors would need to research many laws and regulations for each single program of a recipient to determine which compliance requirements are important to the Federal Government. For Single Audits, the Supplement replaces any agency audit guides and other audit requirement documents for individual Federal programs. [1]

6. Auditing Standards Board - Wikipedia

   en.wikipedia.org/wiki/Auditing_Standards_Board

   The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]

7. Information technology audit - Wikipedia

   en.wikipedia.org/wiki/Information_technology_audit

   An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.

8. Regulation S-X - Wikipedia

   en.wikipedia.org/wiki/Regulation_S-X

   Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

9. Council for Scientific and Industrial Research – Ghana

   en.wikipedia.org/wiki/Council_for_Scientific_and...

   The Director of Audit is to establish policies for auditing activity and direct/technical and administrative functions. Develop and execute comprehensive audit programmes to evaluate internal controls over all the institute's activities; Coordinate audit planning and other internal audit activities, and liaises with Council's external auditors.