Internal auditing
著者
書誌事項
Internal auditing
(The International library of management / series editor, Keith Bradley)
Dartmouth, c1996
大学図書館所蔵 全62件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
Control by management is synonymous with internal control in counterdistinction from external control. Internal auditing is the independent appraisal of the effectiveness of internal control. It is "internal" not because it is necessarily performed by people who are internal to the business but because it is the review of "internal" control. Market testing of internal auditing provision leading, possibly, to contracting out of internal auditing is becoming more popular. The impetus for outsourcing internal audit provision has often been the introduction of a mandatory internal auditing requirement into institutions and businesses which are quite small and where management considers a full in-house provision cannot be justified: in the UK this has often been seen to apply to hospitals, universities and local government bodies. The methods and applications of internal auditing are examined in this text which includes various defining roles and qualities.
The relationship between internal and external auditing is also examined which highlights the following trends: pressures on external audit fees; the developing role of the audit committee; an increasing professionalism of internal audit; a more frequent mandatory requirement for internal audit; the more common use of both internal audit consortia and external audit firms to perform contracted out internal auditing; and the involvement of both external and internal auditors with direcctor's published reports on internal control.
目次
- Development of internal auditing
- internal auditing and corporate governance
- audit planning and corporate governance
- audit planning and risk analysis
- special approaches to internal auditing
- internal control
- measuring performance
- internal audit and external audit
- quality assurance over internal audit
- behavioural aspects of auditing
- new challenges.
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