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  2. Council of the Inspectors General on Integrity and Efficiency

    en.wikipedia.org/wiki/Council_of_the_Inspectors...

    The Council of the Inspectors General on Integrity and Efficiency (CIGIE) addresses integrity, economy, and effectiveness issues that transcend individual Government agencies; and increase the professionalism and effectiveness of personnel by developing policies, technical standards, and approaches to aid in the establishment of a well-trained and highly skilled workforce in the Office of ...

  3. Hannibal Ware - Wikipedia

    en.wikipedia.org/wiki/Hannibal_Ware

    In addition, Inspector General Ware serves as the Chair of the Audit Committee for CIGIE and is a member of CIGIE’s Executive Council. [ 8 ] In 2017, Ware helped uncover several contractors that had received federal contracts intended for service-disabled veteran-owned small businesses under false pretenses.

  4. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    It requires integrity and an objective approach to the audit process, and requires the auditor to carry out his or her work freely and in an objective manner. Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the public's trust in the accounting profession. [1]

  5. Lead auditor - Wikipedia

    en.wikipedia.org/wiki/Lead_Auditor

    Most publicly traded corporations typically have an internal auditing department, led by a chief audit executive ("CAE"), with lead internal auditors managing small teams of internal auditors for one audit engagement. [1] Lead auditor is a position between senior auditor and head of division.

  6. Management auditing - Wikipedia

    en.wikipedia.org/wiki/Management_auditing

    Management audit is a systematic examination of decisions and actions of the management to analyse the performance. Management audit involves the review of managerial aspects like organizational objective, policies, procedures, structure, control and system in order to check the efficiency or performance of the management over the activities of the company.

  7. Management assertions - Wikipedia

    en.wikipedia.org/wiki/Management_assertions

    These assertions are relevant to auditors performing a financial statement audit in two ways. First, the objective of a financial statement audit is to obtain sufficient appropriate audit evidence to conclude on whether the financial statements present fairly, in all material respects, the financial position of a company and the results of its ...

  8. File:Council of the Inspectors General on Integrity and ...

    en.wikipedia.org/wiki/File:Council_of_the...

    This work is in the public domain in the United States because it is a work prepared by an officer or employee of the United States Government as part of that person’s official duties under the terms of Title 17, Chapter 1, Section 105 of the US Code.

  9. List of AICPA Audit and Accounting Guides - Wikipedia

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

    Government auditing standards and single audits, March 1, 2017: 28-15: 2018: Government auditing standards and single audits, March 1, 2018: 28-16: 2019: Government auditing standards and single audits, March 1, 2019: 28-17: 2020: Government auditing standards and single audits, April 1, 2020: 29-01: 1934: Audits of governmental bodies full ...