Год выпуска: 0 Автор: Michael P. Cangemi, Tommie Singleton Издательство: Страниц: 0 ISBN: 0471281190
Описание
As auditing shifts from an outsourced function to a cornerstone of internal control, audit directors need an updated manual that reflects the radical changes the internal audit profession recently experienced in order to establish efficient processes forconducting successful audits. Managing the Audit Function, Third Edition, provides a blueprint for the creation of an effective procedures manual for an internal audit department. A new chapter defines internal control, risk assessment, control strategies, and malicious activities. This subject should be studied and understood not only by internal auditors but by all managers and board members as well. The recent developments with accounting irregularities demonstrated a clear need for an education on the complex subject of internal control. By implementing the methods recommended in Cangemi and Singleton’s authoritative guide, auditors can play an integral role in improving overall corporate performance. Among...
