ACT 4497 Lecture ch21

ACT 4497 Lecture ch21 - Modern Auditing: Modern Auditing:...

Info iconThis preview shows pages 1–6. Sign up to view the full content.

View Full Document Right Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: Modern Auditing: Modern Auditing: Assurance Services and the Integrity of Assurance Services and the Integrity of Financial Reporting, 8 Financial Reporting, 8 th th Edition Edition William C. Boynton William C. Boynton California Polytechnic State University California Polytechnic State University at San Luis Obispo at San Luis Obispo Raymond N. Johnson Raymond N. Johnson Portland State University Portland State University Chapter 21 – Internal, Operational, and Governmental Auditing Chapter Overview Chapter Overview Internal Auditing Defined Internal Auditing Defined • Internal • Independent and objective • Systematic, disciplined approach • Helps and organization accomplish its objectives Internal Auditing Internal Auditing • Evolution of Internal Auditing • IIA Code of Ethics • IIA Attribute and Performance Standards – Attribute Standards – Performance Standards – Implementation Standards Relationship with External Auditors Relationship with External Auditors Operational Auditing Defined...
View Full Document

This note was uploaded on 02/07/2011 for the course ACT 4497 taught by Professor Lewis during the Spring '11 term at Troy.

Page1 / 16

ACT 4497 Lecture ch21 - Modern Auditing: Modern Auditing:...

This preview shows document pages 1 - 6. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online