the client has not been established, he or she should ordinarily a. Perform the audit with increase professional skepticism. b. Decline to accept or perform the audit. c. Assess control risk at the maximum level and perform a primarily substantive audit. d. Modify the scope of the audit to reflect an increased risk of material misstatement due to fraud. 2. An auditor should design the written audit program so that a. All material transactions will be selected for substantive testing
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S. Department of Commerce An Introduction to Computer Security: The NIST Handbook Special Publication 800-12 User Issues Assurance Contingency Planning I&A Training Personnel Access Controls Audit Planning Risk Management Crypto Physical Security Policy Support & Operations Program Management Threats Table of Contents I. INTRODUCTION AND OVERVIEW Chapter 1 INTRODUCTION 1.1 1.2 1.3 1.4 1.5 Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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client has not been established, he or she should ordinarily a. Perform the audit with increase professional skepticism. b. Decline to accept or perform the audit. c. Assess control risk at the maximum level and perform a primarily substantive audit. d. Modify the scope of the audit to reflect an increased risk of material misstatement due to fraud. 2. An auditor should design the written audit program so that a. All material transactions will be selected for substantive testing
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Plan 1 5 2. Progress made by NBR in implementing the Plan 3. Indicative timeline 24 25 2 Executive Summary The National Board of Revenue (NBR), as the central authority of tax policy and administration in Bangladesh, plays a critical part in the development of the country. During the current fiscal year (FY 2010-11), NBR is expected to collect Taka 75,600 crore, providing much needed support to the government‟s development efforts. In recent years, Bangladesh‟s tax collection has recorded
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The construction of both single and multiple family home in the United States on average generates more than two tons of waste. Studies have shown that more than 90% of the waste generated is recyclable. In recent years federal green building programs have been established to award points and give tax credits for those who recycle construction debris. With the current state of today’s housing market, builders can improve their profit margin by reducing the amount of waste sent to landfills.
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Seminar in Program Development & Evaluation Steps of Planning Model for Program Development: 1. mission statement – general idea or main purpose of program 2. assessment & evaluation – inventory of internal assessment, resources and review of policy & regulations 3. needs assessment – involves both perceived & real needs 4. determine & set priorities 5. writing goals & objectives – objectives involve: a. who? b. to what extent? c. under what conditions? d. by
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SELECT APPLICATION CONTROLS REVIEW OF THE FEDERAL BUREAU OF PRISONS’S SENTRY DATABASE SYSTEM U.S. Department of Justice Office of the Inspector General Audit Division Audit Report 03-25 July 2003 SELECT APPLICATION CONTROLS REVIEW OF THE FEDERAL BUREAU OF PRISONS’S SENTRY DATABASE SYSTEM EXECUTIVE SUMMARY SENTRY is the Federal Bureau of Prisons’s (BOP) primary mission support database. The system collects, maintains, and tracks critical inmate information, including inmate location, medical
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Introduction to Computer Security: The NIST Handbook Special Publication 800-12 User Issues Assurance Contingency Planning I&A Training Personnel Access Controls Audit Planning Risk Management Crypto Physical Security Policy Support & Operations Program Management Threats Table of Contents I. INTRODUCTION AND OVERVIEW Chapter 1 INTRODUCTION 1.1 1.2 1.3 1.4 1.5 Purpose . . . . . . . . . . . . . . . . . . . . . . . . . .
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Review Questions 1. What is the purpose of an IT audit? Response: The purpose of an IT audit is to provide an independent assessment of some technology- or systems-related object, such as proper IT implementation, or controls over computer resources. Because most modern accounting information systems use IT, IT plays a significant role in a financial (external audit), where the purpose is to determine the fairness and accuracy of the financial statements
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Understanding and Documentation Project- EICO Iman H. Al Shawab Table of Contents Part I - Understanding of Entity and Business Environment: 3 Business Overview: 3 Suppliers: 3 Operations: 4 a. Suppliers 4 b. Customers: 5 Part II- Understanding of the Entity’s Internal Control Design and Implementations: 6 Part III: Audit EICO 11 Accepting the Audit and Perform Initial Audit Planning 11 Part I - Understanding of Entity and Business Environment: Business Overview: Emirates
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