{[ promptMessage ]}

Bookmark it

{[ promptMessage ]}

2internal auditing concept - Chapter two an basic theory of...

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

View Full Document Right Arrow Icon
Chapter two an basic theory of internal auditing the concept of internal auditing
Background image of page 1

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

View Full Document Right Arrow Icon
Answer these questions A 1.A company executives hire external experts to audit their financial expenses ,and report their auditing result to the executive . Q: Does this belong to the external auditing or internal auditing?
Background image of page 2
2.A company leadership required internal auditors to involve in the bidding work of purchasing activities and sign the contract. Q: is it appropriate? Why?
Background image of page 3

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

View Full Document Right Arrow Icon
3.There are some situations in the China's first TV play of internal auditing theme named "on the way" : “TianHai group (1) CAE h Chief Audit Executive h is not a member of the board of directors, he has no decision right , but he often attends significant decision-making meetings of board according to the articles of association. (2) chairman often calls CAE as "doctors“. (3) chairman often call internal auditing as "second voice of company". Q: Do you think the above statement is appropriate? why?
Background image of page 4
On 26 June 1999,the IIA board of directors approved the following new definition of internal auditing : 1. The evolution of the definition of international internal auditing
Background image of page 5

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

View Full Document Right Arrow Icon
Image of page 6
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}