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2_additional_slides - Why do internal auditors interests in...

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Accounting System The accounting system produces an Audit T rail of accounting operations. The audit trail starts with source documents, proceeds through transaction processing to the financial statements. The auditor can follow this trail forward or backward in performing the audit.
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Internal Control, Internal Audit
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Unformatted text preview: Why do internal auditors interests in internal control differ from those of external auditors? Consider this question from the perspective of managements internal control objectives and the different roles of internal audit and external audit functions....
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2_additional_slides - Why do internal auditors interests in...

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