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Internal auditors play an important role in assessing the effectiveness of control systems. As an independent function that informs senior management, internal audit can evaluate the internal control systems implemented by the organization and contribute to continued effectiveness. As such, internal auditing often plays an important "monitoring ...
The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", defines two levels of reporting, type 1 and type 2. Additional AICPA guidance materials specify ...
Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies: 2007 June 11 09-1: Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data full-text: 2009 ...
Audits of airlines, with conforming changes as of May 1, 1993 full-text: 02-05: 1994: Audits of airlines, with conforming changes as of May 1, 1994 full-text: 02-06: 1996: Audits of airlines, with conforming changes as of May 1, 1996 full-text: 02-07: 1997: Audits of airlines, with conforming changes as of May 1, 1997 full-text: 02-08: 1998
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 ...
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.
1998 FED Trading and Capital Markets Activities Manual (section 3010 Interest-Rate Risk Management, pages 327 to 353) Has excellent coverage of Interest-Rate Risk Management, Camels Ratings and audit examination procedures. 1998 OCC Comptroller's Handbook on Interest Rate Risk; 1998 OCC OCC Risk Management of Financial Derivatives
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.