A Validated Model of Comtinuous Auditing for Management Control Testing and Business Process Improvement
محل انتشار: دومین کنفرانس بین المللی مدیریت
سال انتشار: 1383
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 1,765
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شناسه ملی سند علمی:
IRIMC02_069
تاریخ نمایه سازی: 17 فروردین 1388
چکیده مقاله:
Responsibilities of an Internal Audil Department is to independently test and evaluate the status of management comtrols over all company operations in order to recommend improvement to internal controls , to safeguard company assets , promote efficiency or operations , and ensure compliance with company policies and procedures and government laws and regulatios. However , realistically speaking, in a large corporation with hundreds of disperded business systems and multitue of customized applications processing millions of customer transactions, testing of internal controls over all company operations , is a very dauniting,if not an impossible undertaking. Many fortune 500 companies still depend on the legacy systems for their operations These systems often have poor documentations and are unlikely to have a centralized data base containing the key intemal control attributes.
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نویسندگان
Ahmad Sharbatoghlie
sharif Uneversity of Technology