1. The auditor must have adequate technical training & proficiency to perform the audit.
2. The auditor must maintain independence in mental attitude in all matters related to the audit.
3. The auditor must exercise due professional care during th
Flow Chart of Internal Control Concepts
Systems of Internal Controls
allow for . . . . . .
Internal Controls to
work to . . . . . . .
Elements of a
INTERNAL CONTROL QUESTIONNAIRE
Objectives: To insure the overall
organizational structure and controls are
conducive to accomplishing the objectives of the
Does the organization have a statement of
mission and objectives?
HISTORY OF ITALY
The migrations of Indo-European peoples into Italy probably began about 2000 B.C. and continued until
1000 B.C.From about the 9th century B.C. until it was overthrown by the Romans in the 3rd century B.C. , the
Etruscan civilization was d