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Non-Profits and Auditing, 2006.
Briefly looks at the differences between auditing for a non profit organization and auditing for a business and then focusses on the auditing process for a non profit organization.
2,025 words (approx. 8.1 pages), 4 sources, AU$ 128.95
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Abstract
The accounting function is central to the conduct of business for profit-making organizations and non-profit organizations alike, though clearly with a different focus for each. In both cases, the purpose of accounting is to compare the money coming in and the money going out and to do so following clear accounting rules set down by the profession and by legislators. This paper discusses auditing and the non profit organization.
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Continuous Auditing, 2004.
This paper discusses continuous auditing, which is defined as real-time reports issued simultaneously or a short time after the events, using electronic gathering of data and events, the only means to provide a proper audit process.
800 words (approx. 3.2 pages), 4 sources, APA, AU$ 45.95
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Abstract
This paper explains that the traditional financial reports and the traditional audit style sometimes prove not enough because they lack the essential thing in today?s business environment, updated information; therefore, continuous auditing seems to be getting more and more followers. The author points out that some of the drivers of continuous auditing are a better monitoring of financial issues within a company, ensuring that real-time transactions also benefit from real-time monitoring, prevention of financial fiascoes and audit scandals such as Enron or Andersen, and use of software to determine that financial controls are properly done. This paper stresses that continuous auditing involves a large amount of work because the company practicing continuous auditing will not provide one report at the end of a quarter, but will provide financial reports on a day-to-day basis.
From the Paper
"The Sarbanes- Oxley Act was passed on the 30th of July 2002 with the declared goal of ?deterring and punishing corporate and accounting fraud and corruption?. As we have seen in the lines here above, continuous accounting aims exactly at providing a more secure platform in order to avoid fraud and a real-time process that is aimed at ensuring high-level financial control. In order to explain the benefits from continuous auditing with regards to Sarbanes-Oxley Act, we can use one of the examples given on one of the articles from www.cfo.com, which uses Crown Media for the case study."
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Auditing, 1996.
Role of internal auditor in financial accounting, governmental auditing, financial vs. operational auditing.
2,025 words (approx. 8.1 pages), 16 sources, AU$ 114.95
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From the Paper
"AUDITING: A SURVEY
Introduction
This research surveys to contemporary status of the field of auditing. Specifically addressed in this survey are (1) the role of the internal auditor in financial accounting, (2) the nature of governmental financial auditing, (3) differences between financial and operational auditing, and (4) the functioning of operational auditing and operational auditors.
Role of the Internal Auditor in Financial Accounting
In financial accounting, internal auditors focus on providing data for the internal use of an organization?s managers, while independent auditors focus on providing data for external uses by investors and creditors. Statement on Auditing Standards (SA.."
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Auditing, 2005.
An analysis of the auditing process of a company.
675 words (approx. 2.7 pages), 0 sources, AU$ 42.95
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Abstract
This paper deals with the analysis of the auditing procedures. It looks at the issue of auditing of the audit company during the first stages and then follows the process through out the completion of the audit.
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Internal Auditing, 2007.
This paper looks at the changes that have taken place in the auditing field in recent years.
2,051 words (approx. 8.2 pages), 8 sources, MLA, AU$ 103.95
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Abstract
In this article the writer notes that over the past two decades, a number of changes took place that greatly altered the business world. The writer points out that some of these changes were external, such as ever-increasing globalization, growing competition and fast-paced technological innovations. However, some of the changes were internal. The writer relates that at the beginning of the millennium, for example, huge cases of company fraud rocked the structures of many organizations and that, as a result, the entire auditing field was put on trial. The writer maintains that Enron and similar financial disasters made many companies think and then think again about how to enhance their own internal audit functions. In order to find out more about auditing in present times, the writer interviewed, Robert Norwick, the internal auditor of a local mid-sized family-owned business.
Outline:
Background
Internal Audit Position
Need for Internal Auditors
Future Growth
Average Current Compensation of Internal Auditors
Certification
Organizations/Resources
From the Paper
"Norwick works for a farsighted company that recognizes the value of prevention. They also realized that if they ever wanted to go public or acquired a public company, they would be accountable by legislation. Instead of using external auditors, they decided to expand their internal department. It hired him a couple of years ago after an extensive search to find the right individual for the new internal audit position. They put together a cross-functional search committee, including the human resources director and CFO, to get varied input. They also looked at additional skills beyond the traditional ones normally required for internal auditors. For example, they wanted someone who was just as comfortable in front of the desk talking with people as well as behind the desk crunching numbers."
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Environmental Auditing, 2002.
This paper discusses environmental auditing of companies to provide protection against pollution and poisonous gas and the incident at Bhopal and the Union Carbide Plants.
2,885 words (approx. 11.5 pages), 11 sources, MLA, AU$ 137.95
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Abstract
This paper states that ISO 14001 requires organizations to make three policy commitments of compliance, prevention of pollution, and continual improvement and are required to commit to all laws and regulations. The paper discusses the tragedy when thousands died in 1984 during a highly poisonous gas leak at the Union Carbide pesticide factory in Bhopal, India.
Table of Contents
The Issue
Auditing EMSs for Conformity with ISO 14001
Bhopal Incident
Ten Years after The Bhopal
Rehabilitation
Carbide Corporation
From the Paper
"There are several laws that provide for auditing of companies to provide protection against pollution and poisonous gas, such as the disaster at Bhopal. ISO has developed requirements for bodies that offer EMS conformity assessments and registrations. ?These documents include ISO 14004, which is an EMS guidance document and three auditing standards: ISO 14010, ISO 14011, and ISO 14012. ISO 14004 advises organizations on how to establish an EMS and design an environmental policy? (NAPA 1). "
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Internal Auditing, 2004.
This paper discusses the problem of internal controls and conflicts of interest in internal auditing.
678 words (approx. 2.7 pages), 2 sources, APA, AU$ 37.95
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Abstract
This paper explains that a conflict of interest arises when independent and internal auditors, who check the design of a company's internal control system, also help to construct it. The author points out that the Sarbanes-Oxley Act was designed to provide checks of independence for public accountants who perform audits on publicly traded companies.
From the Paper
"An accounting system is only accurate to the extent that it is used properly. The management of a company is charged with designing the accounting system and developing an environment in which the system will be used consistently and correctly. Internal controls are the management policies implemented to assure that the information coming from the accounting system reflects the actual transactions of the company. There are two prerequisites to implementing internal control techniques. One is proper management attitude. Unless the management of ..."
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Auditing, 2005.
This paper describes the importance of internal control programs in the process of auditing.
900 words (approx. 3.6 pages), 3 sources, APA, AU$ 50.95
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Abstract
This paper identifies effective internal control techniques used in conducting an audit. The author points out the relationship between ethics and internal control techniques. The paper discusses the importance of the Sarbanes-Oxley Act.
From the Paper
"There are a number of objectives in conducting an audit. One of the most important involves determining whether the organization's overall internal control system and management controls are adequate effective and efficient. This is necessary to understand the reliability and adequacy of the accounting financial and reporting systems and procedures. The importance of internal control programs involves a number of interrelated factors. One is to determine the extent to which the organization's assets are safeguarded from losses theft embezzlement and misappropriation. An effective internal control procedure will help ..."
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Auditing, 2005.
An analysis of a fictional audit to a company.
900 words (approx. 3.6 pages), 3 sources, AU$ 56.95
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Abstract
This paper answers in detail several questions relating to the financial audit committee as well as to a fictional audit of a given company. The paper examines several accounting and reporting practices on the part of the fictional company in relation to their income statements and balance sheets. The conclusion is that the company is considerably lax in its reporting standards.
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Enron: Auditing Failures, 2002.
An analysis of the reasons for the downfall of Enron.
1,150 words (approx. 4.6 pages), 6 sources, AU$ 71.95
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Abstract
This paper looks the reasons why Enron failed. Using the data it ask the question of whether or not this could happen with a major environment such as the UK, and discusses the idea of the use of the different accounting and purporting frameworks, furthermore it looks at the idea and role of the auditing aspect with an aim as to how it could be avoided.
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Auditing for Accounting Fraud, 2004.
A look at how auditors are now held responsible for discovering accounting fraud.
1,800 words (approx. 7.2 pages), 8 sources, MLA, AU$ 102.95
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Abstract
This paper explains that, after it was discovered that several major corporations in the U.S. had committed accounting fraud, it became the responsibility of auditors to discover evidence of accounting fraud in businesses. The paper discusses the impact of Sarbanes Oxley as well as SAS 99 on auditors and on the companies they audit.
From the Paper
"Many decisions in accounting and auditing involve judgment calls. Nevertheless, there are rules that cannot and should not be broken. Over the last several years a number of major publicly traded corporations in the United States have committed accounting fraud and as a result have filed for bankruptcy protection. John Weinberg, in "Economic Quarterly", comments that these bankruptcies have resulted in the loss of hundreds of billions of dollars in stock value, wiping out the life savings of numerous investors and putting tens of thousands of..."
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ISO 9000: Internal Auditing, 2003.
An overview of the international standard institution of ISO 9000.
2,448 words (approx. 9.8 pages), 6 sources, MLA, AU$ 119.95
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Abstract
The paper goes into general details of ISO 9000. It tells of the differences between ISO 9000:1994 and ISO 9000:2000. It shows why being ISO certified is important. It details the process a company needs to follow to receive ISO certification. The internal audit has 4 main points that should be followed; planning, execution, reporting, and corrective action.
From the Paper
"Industries today face many difficult challenges and can experience fierce competition from other companies. These challenges include being able to sell their products faster, cheaper, and with a higher level of quality than their competition. For a company to survive in their industry, they need to overcome these challenges presented to them, while still being able to overcome the challenges from other competition. However, if a company is not able to do so, they will inevitably go out of business because no one will buy their products or services. According to Deming, at least 94% of troubles and possibilities for improvement belong to the system that the product is designed from. Therefore, for the company to strive to be more prosperous than their competitors, they must have a high-quality system in place in order to produce a high-quality product."
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Auditing, 2005.
This paper provides a case study of a company called Acme Industries.
1,350 words (approx. 5.4 pages), 0 sources, AU$ 76.95
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Abstract
In this article the writer offers a case study of Acme Industries. The paper involves an analysis of the preliminary assessment questionnaire results. The writer focuses on assessing the likelihood of misappropriation of assets.
From the Paper
"In order to assess the likelihood of misappropriation of assets and the likelihood of fraudulent financial reporting each of the following fraud risk factors should be considered in the Acme audit. The possibility of ineffective monitoring of management as a result of an ineffective board of directors or audit committee, oversight over the financial reporting process and internal controls. A complex or unstable organization structure as evidenced by high turnover ... "
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Auditing & Technology, 1988.
Overview of accounting principles & problems for auditor created by advanced technology in manufacturing industries, emphasizing obsolete, ineffective & irrelevant traditional cost accounting procedures.
6,975 words (approx. 27.9 pages), 27 sources, AU$ 217.95
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From the Paper
" The purpose of this research is to explore-the problems created for the auditor, as a consequence of the introduction of advanced technology (high-tech) into the manufacturing industries in the United States (U.S.). The introduction of high-tech into the manufacturing process creates changes which render many traditional cost accounting procedures ineffective, irrelevant, or both. As a consequence, the necessary changes in cost accounting, procedures create problems in auditing the cost accounting process.
The introduction of high-tech into the manufacturing. process has, in most instances, been accompanied by a significant shift in emphasis in manufacturing management. In the recent past, the emphasis in manufacturing management was on materials (...)"
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Internal Auditing, 1994.
The history and evolution of the profession, functions, including the effects of data-base technology, employment potential, training and factors for success.
1,575 words (approx. 6.3 pages), 15 sources, AU$ 89.95
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From the Paper
"The Role of the Internal Auditor
This research examines the role of the internal auditor. The history of internal auditing, the evolution of the profession to its contemporary status, the contemporary role of the internal auditor, and the employment potential of the profession are addressed in this research.
The earliest audits known concerned the manorial households of early Europe.. In the manorial household, the auditor was a person of some importance; however, his importance was not recognized outside of the manor.
The relative obscurity of the early auditor and the relatively high profile of the contemporary auditor is a study in evolving contrast.. As society demanded ever greater accountability of its institutions, the auditor was moved out of the manor house..."
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Overview of Audits, 2007.
This paper discusses public accountancy and provides an overview of audits.
859 words (approx. 3.4 pages), 9 sources, APA, AU$ 49.95
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Abstract
In this article, the writer explains that the Certified Public Accountant (CPA) statutory title is conferred on accountants qualified by passing the Uniform Certified Public Accountant Examination. The writer points out that the Generally Accepted Auditing Standards (GAAS) are a set of ten auditing standards developed in 1947 by the American Institute of Certified Public Accountants (AICPA), referring to general standards, standards of field work and standards of reporting. The writer discusses that the general auditing standards state that the person or persons performing the audit must have adequate technical training and proficiency as an auditor. In addition, the writer notes that the auditor must keep at all times an independent mental attitude; and finally, professional care must be exercised when planning and performing the audit and when preparing the report.
From the Paper
"Other requirements needed to be fulfilled for a license as a CPA are stated in Section 7404, Article 149, Title 8 of New York's Education Law: in the first place, an application must be filed with the department; then, after the candidate's education and experience have been found satisfactory, a written examination must be passed; also, the fees issue must not be forgotten, as a two hundred twenty dollars fee must be paid to the department for admission to a department conducted examination and a one hundred fifteen dollars fee for each reexamination for an initial license, and also a two hundred ten dollars fee for each triennial registration period."
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