Transcription of ETHICS, FRAUD, AND INTERNAL CONTROL
{{id}} {{{paragraph}}}
Example: confidence
ETHICS, FRAUD, AND INTERNAL CONTROL
3 James A. HallChapterAccounting Information Systems, 4th. , Fraud, & Intern. Notes Prepared by H. M. Savage South-Western Publishing Co., 2004 Page 3-1 CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROLThe three topics of this chapter are closely related. Ethics is a hallmark of the accountingprofession. The principles which guide a manager s decision making are important to allaffected. Computer ethics involves questions related to the use of technology and its is a serious problem for most businesses today and often technology compounds theproblem. In addition, the role of the independent auditor in the detection of fraud is managers and accountants need to be confident that the information produced by theaccounting system is both accurate and reliable, the importance of INTERNAL CONTROL is objectives of this chapter are:!
on Auditing Standards #78. C. Internal Control Components Internal control has five components. 1. The control environment is the atmosphere created in the organization in support of control objectives. The other four assume this environment. 2. Risk assessment is …
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
STAFF AUDIT PRACTICE ALERT NO, Internal control, Standards, Internal, INTERNAL CONTROL STANDARDS, Control, Internal Control Framework, Access Control, Intangibles—Goodwill and Other— Internal-Use, Intangibles—Goodwill and Other—Internal-Use, Internal Control — Integrated Framework, Internal Control—Integrated Framework