Corporate audit

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  • Auditing is a formal process for examining key issues with a view to establishing accountabilities and securing an improved position. The pressures on all types of organizations mean that there has never been a greater need for effective auditing. The requirement to perform, behave well and account properly for corporate resources has meant that things cannot simply be left to chance.

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  • Among performance audits, the number and complexity of the planning issues can be even greater. The methodology for assessing the operating efficiency of an entity will be quite different from that for attempting to measure the effectiveness of a programme in achieving its stated objectives. These two kinds of audits involve collecting and analysing different kinds of data from different sources.

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  • Strong internal control, including an internal audit function and an independent external audit, are part of sound corporate governance. In banks, these are also important for the safety and soundness of operations and can contribute to an efficient and constructive working relationship between bank management and banking supervisors. Appropriate communication between banking supervisors and banks’ internal and external auditors will improve the effectiveness of audits and supervision. 2.

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  • It has often proven valuable to have the proposed audit task plan reviewed by an experienced auditor who is outside the audit team. Such reviews may raise issues that were not considered by the originator of the plan and that suggest the need to modify the plan in material ways. In an “audit office” with a hierarchical structure, such a review is typically required by office policy and is usually carried out in two stages by supervisory levels above that of audit team leader. In a more decentralised SAI, such as some “courts...

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  • This chapter provide an overview of the functions of board committees; understand the roles and responsibilities of board committees; be aware of the objectives of establishing board committees; become familiar with the duties, responsibilities, and composition of the audit, compensation, nominating, governance, and special committees; understand the process and emerging practices for the election of corporate directors.

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  • Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. In this chapter introduce internal audit.

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  • This chapter recognize the role independent auditors play in achieving effective corporate governance and reliable financial reports; understand the history of auditing, the traditional roles of auditors, and regulations recently placed on them; address the expectation gap regarding what auditors can provide in the way of reasonable assurance and the expectations of investors for a higher level of assurance;...

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  • In this chapter you will: Address the broad influence of technology in twenty-first-century corporate governance; introduce a theoretical “cybercompany model” to promote the use of information technology in areas of shareholder communication, electronic commerce, electronic financial reporting, and continuous auditing; recognize the factors that help build a firm information infrastructure; present electronic financial reporting using XBRL format; discuss continuous auditing.

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  • Chapter objectives: Discuss the purpose and roles of NPOs, evaluate SOX and its potential application to private companies and NPOs, present the corporate governance principles, mechanisms, and functions found in public companies in a comparable structure for use in private companies and NPOs, elaborate on the duties of the audit committee of NPOs, reiterate the importance of an effective internal control structure for entities of all types and sizes.

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  • Accounting & Financial Statement Analysis. Accounting is used by a variety of organizations, from the federal government to nonprofit organizations to small businesses to corporations. We will be discussing accounting rules as they pertain to publicly traded companies.

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  • This book was motivated by the author’s experience in teaching accounting at postgraduate level (MBA and MSc) at Aston Business School and in-house training provided for non-financial managers in many organizations to introduce them to the use of financial tools and techniques. My own education as an accountant was aimed at achieving professional recognition and emphasized an uncritical acceptance of the tools and techniques that I was taught.

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  • A Anybody can call themselves an accountant, but a recognised qualification generally guarantees proper training, experience and professional standards. 5 Most accountants work in-house for companies or organisations in the private, public or voluntary sectors. Those employed by accountancy firms, on the other hand, usually specialise in \0 very specific areas, such as auditing, taxation, insolvency or forensic accounting. Naturally, each specialism has different training requirements.

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  • Organisations develop out of the need to co-ordinate work, but this can be achieved in different ways. In this chapter we identify the different types of organisation (Section 1). There are various influences upon organisational structure (Section 2). Most firms have some sort of organisation hierarchy reflecting the levels of strategy-making (Section 3). We can see the strategic apex (eg Board of Directors) at the top, through ranks of middle managers to the operating core where the work is done....

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  • To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

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  • FLOYD A. BEAMS, PH.D., authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia Tech where he rose to the rank of Professor, retiring in 1995. Beams earned his B.S. and M.A. degrees from the University of Nebraska, and a Ph.D. from the University of Illinois.

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  • Managers always want to do something to improve how their organizations function. The combined effects of global competition, the growth in business books and magazines, and business consultancy has led to a never-ending se- ries of fads to fix organizations. It often seems that these do more to confuse than inform people, leading to one change program after another, what the peo- ple at Harley-Davidson dubbed many years ago, “AFP,” Another Fine Program (often translated differently internally). ...

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  • This book was motivated by the author’s experience in teaching accounting at postgraduate level (MBA and MSc) at Aston Business School and in-house training provided for non-financial managers in many organizations to introduce them to the use of financial tools and techniques.

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  • INTERNAL CONTROL BASED ON THE COSO REPORT Objective  To use COSO, the Corporate Governance model, and COBIT, the Information Technology Governance framework, to achieve compliance with the SARBANES-OXLEY law 1 .Scope  New paradigms.  Methodology concepts of COSO.  MEYCOR COSO AG basics, a tool for implementing internal control based on the COSO report.

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  • I would like to thank my wonderful wife, Holly, and the greatest group of children any father could be blessed with: Jonathan, Amy, and Lauren. They were extremely understanding during the process of writing this book. I would also like to thank the team at AMACOM, especially Ray O’Connell and Jim Bessent, who made the development of this book painless. Finally, I would like to thank you, the reader, for your interest in financial accounting, without which this book would not be necessary.

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  • This book is intended to provide guidance on the subject of governance of corporations and similar organizations that is authoritative yet concise and easy to understand. It is primarily oriented toward the needs of thosewho have no legal training but who need to keep abreast of the rapidly changing governance requirements and responsibilities of audit committees. Its writing style especially avoids use of legalese.

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