Principles of External Auditing

Author: Brenda Porter,Jon Simon,David Hatherly

Publisher: Wiley

ISBN: 9780470842973

Category: Business & Economics

Page: 622

View: 5305

The 2nd edition of Principles of External Auditing provides a comprehensive introduction to the principles and practice of external auditing in the UK. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It covers UK and International auditing standards and relevant statute and case law and explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. This new edition has been thoroughly updated throughout to include new processes and regulations, new legislation and changing practices. It also includes new sections on: environmental audit, internal audit, the expectations gap and knowledge of the business and uses the UK and International Auditing Standards.

Principles of Internal Control

Author: Alan Trenerry

Publisher: UNSW Press

ISBN: 9780868404011

Category: Business & Economics

Page: 350

View: 3570

Describes the objectives and practices of internal control. The text avoids confusing detail and employs simple flowcharts to illustrate the main accounting systems and processes.

The Principles and Practice of Auditing

Author: George Puttick,Sandy van Esch,Sandra Dawn Van Esch,Suresh Kana

Publisher: Juta and Company Ltd

ISBN: 9780702172687

Category: Business & Economics

Page: 1271

View: 1809

A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.

On the Road to EU Accession

Financial Sector Development in Central Europe

Author: Michael S. Borish,Wei Ding,Michel No©±l

Publisher: World Bank Publications

ISBN: 9780821338001

Category: Business & Economics

Page: 159

View: 6861

Analyzes the causes of the inflation, debt, and growth crises that have occurred over the past 25 years, the paths to recovery, and the role of foreign aid in resolving the problems.

Mach, was Du willst

Design Thinking fürs Leben

Author: Bill Burnett,Dave Evans

Publisher: Ullstein eBooks

ISBN: 3843713634

Category: Self-Help

Page: 288

View: 6397

Design Thinking hilft, kreative Lösungen für komplexe Probleme zu finden. Die Autoren übertragen dieses Prinzip auf das Leben und die Berufswahl. Denke wie ein Designer: Stelle Fragen, suche Verbündete, mache Fehler, baue Prototypen, denke interdisziplinär – und werde zum Designer deines eigenen Lebens! Diese Ideen präsentieren die beiden Professoren seit sieben Jahren an der Stanford University,was zu chronisch überbuchten Kursen führt.

Principles of Research Data Audit

Author: Adil E. Shamoo

Publisher: Taylor & Francis

ISBN: 9782881243783

Category: Social Science

Page: 181

View: 9607

The emerging field of research data audit has affinities with the more familiar field of financial audit. Just as financial auditing is concerned with verifying the accuracy and authenticity of accounting procedures and book-keeping details, research data audit is concerned with determining whether or not research conclusions are justified by the data upon which they are based and whether or not any aspect of that data is erroneous or fraudulent. Its purpose is to reduce errors, irregularities, fraud and the potential for fraud, to improve products and services, establish and enhance future research and development standards, and to reduce liability, thus protecting public and private interests and the integrity of researchers and research institutions. This volume explicates procedures for auditing laboratory-based data. It illustrates how data audit may be used as a management tool and explains the cost effectiveness of auditing data. It also outlines federal regulations, good laboratory practice regulation, and the ethical and legal responsibilities that arise from auditing research data.

Internal Audit Handbook

Management with the SAP®-Audit Roadmap

Author: Henning Kagermann,William Kinney,Karlheinz Küting,Claus-Peter Weber

Publisher: Springer Science & Business Media

ISBN: 9783540708872

Category: Business & Economics

Page: 610

View: 5343

This book offers a comprehensive, up-to-date presentation of the tasks and challenges facing internal audit. It presents the Audit Roadmap, the process model of internal auditing developed at SAP® which describes all stages of an audit. Coverage provides information on issues such as the identification of audit fields, the annual audit planning, the organization and execution of audits as well as reporting and follow-up. The handbook also discusses management-related subjects. Separate chapters are dedicated to special topics like IT or SOX audits.

Audit, Accountability and Government

Author: Fidelma White,Kathryn Hollingsworth

Publisher: Oxford University Press

ISBN: 9780198262329

Category: Business & Economics

Page: 221

View: 3984

This book explains, from a public law perspective, the constitutional purpose and significance of audit, a topic which has been largely neglected, and casts light on important aspects of accountability in the British system of government. The book suggests that audit, as an accountabilitymechanism, has been underplayed to date and that greater significance should be attributed to its role in delivering both democratic accountability and, within government, managerial accountability. The focus of the book is central government audit in Britain, but the constitutional role of audit ata local level and at a European Union level is also considered. The book begins by explaining, in a non -technical way, the basic concepts of accounting and audit, and sets audit in its historical context. The different types of audit and the institutional framework within which audit is conductedare then analysed. Any shortcomings in each area are identified and suggestions for change are explored. The constitutional significance of the changes to the role of audit that are currently taking place are analysed, as are the effects of developments, such as the creation of agencies, contracting-out, and more recently, resource accounting and budgeting and devolution, on the constitutional role ofaudit. The fundamental principles, both institutional and substantive, of public sector audit are identified and new tasks that audit could fulfil at central government level are proposed.

Audit Committees in Central Banks

Author: Marie-Thérèse Camilleri Gilson,Tonny Lybek,Kenneth Sullivan

Publisher: International Monetary Fund


Category: Audit committees

Page: 48

View: 1656

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and explains how audit committees interact with other governance bodies within a central bank. The paper focuses on the functions of an audit committee, since the terminology of the governance structure is often country-specific. It summarizes operational issues to consider in designing an effective audit committee and discusses the implications for central bank legislation.

Singapore: Detailed Assessment of Observance-Insurance Core Principles

Author: International Monetary Fund. Monetary and Capital Markets Department

Publisher: International Monetary Fund

ISBN: 1475564325

Category: Business & Economics

Page: 90

View: 3535

This paper discusses findings of the Detailed Assessment of Observance on Insurance Core Principles on Singapore. The insurance industry in Singapore is growing, in particular the offshore nonlife sector. Gross premium of the sector has grown significantly by more than 80 percent in the last five years. The Monetary Authority of Singapore has made significant progress in improving the insurance regulatory regime and supervisory practice since the initial Financial Sector Assessment Program in 2004.The updated regulatory framework and supervisory practices have a significantly high level of observance of the Insurance Core Principles.

The Internal Auditing Handbook

Author: K. H. Spencer Pickett

Publisher: John Wiley & Sons

ISBN: 9780470662137

Category: Business & Economics

Page: 1088

View: 5946

The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter. This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

Projekt Phoenix

Der Roman über IT und DevOps – Neue Erfolgsstrategien für Ihre Firma

Author: Gene Kim

Publisher: O'Reilly

ISBN: 3960100671

Category: Computers

Page: 352

View: 6231

Bill ist IT-Manager bei Parts Unlimited. An einem Dienstagmorgen erhält er auf der Fahrt zur Arbeit einen Anruf seines CEO. Die neue IT-Initiative der Firma mit dem Codenamen Projekt Phoenix ist entscheidend für die Zukunft von Parts Unlimited, aber das Projekt hat Budget und Zeitplan massiv überzogen. Der CEO will, dass Bill direkt an ihn berichtet und das ganze Chaos in neunzig Tagen aufräumt, denn sonst wird Bills gesamte Abteilung outgesourct. Mit der Hilfe eines Vorstandsmitglieds und dessen mysteriöser Philosophie der Drei Wege wird Bill klar, dass IT-Arbeit mehr mit dem Fertigungsbereich in einer Fabrik zu tun hat als er sich je vorstellen konnte. Die Zeit drängt: Bill muss dafür sorgen, dass der Arbeitsfluss auch zwischen den Abteilungen deutlich besser läuft und das Business-Funktionalität zuverlässig bereitgestellt wird. Drei Koryphäen der DevOps-Bewegung liefern hier die rasante und unterhaltsame Story, in der sich jeder, der im IT-Bereich arbeitet, wiederfinden wird. Sie erfahren nicht nur, wie Sie Ihre eigene IT-Organisation verbessern können - nach der Lektüre dieses Buchs werden Sie IT auch nie wieder so sehen wie zuvor.

Home Office: Financial Management Code of Practice for the Police Forces of England and Wales

Author: Great Britain: Home Office

Publisher: The Stationery Office

ISBN: 9780108560033

Category: Business & Economics

Page: 28

View: 6392

This Financial Management Code of Practice (FMCP) provides clarity around the financial governance arrangements within the police service in England and Wales, and reflects the fact that the police service has a key statutory duty to secure value for money in the use of public funds. It provides high level guidance to help ensure effective and constructive relationships in all financial matters. The FMCP sets the tone while promoting flexibility and avoiding overt prescription so that the detail of arrangements can be worked out locally. The Code applies to the discharge of functions by all Police and Crime Commissioners in England and Wales and to every Chief Constable of a police force maintained by a PCC (including, unless specifically stated, the Commissioner of the Metropolitan Police, but excluding the Commissioner of the City of London Police). Sections cover: background; context; roles and responsibilities; schemes of consent; financial regulations and standing orders on contracts; accounting; strategic and financial planning; financial management; treasury management; corporate governance; value for money; transparency, collaboration and partnerships. Effective from 1 November 2013 when it replaces the previous edition (2012, ISBN 9780108511332).

Internal and External Aspects of Corporate Governance

Author: Ahmed Naciri

Publisher: Routledge

ISBN: 1135224234

Category: Business & Economics

Page: 358

View: 3502

An effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.