nationalized banks and foreign banks is insignificant. But the position of nationalized banks is better than foreign banks in Bangladesh. Keywords: Internal auditor, External auditor, Co-operation, Nationalized banks, Foreign banks. Field of Research: Auditing. 1. Introduction Internal auditors are employees of a company hired to assess and evaluate its system of internal control. To maintain independence, they present their reports directly to the board of directors or to top management. They provide
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The objective of this research was to investigate empirical evidence about influence auditor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The dependent variable of each model is auditor performance, whereas the independent variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual intelligence. The parameters
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Abstract Advanced Audit & Assurance often creates the question on practice of ethics in professional activities. The purpose of this report is to review Threats to Compliance with the Code of Conduct by Professional Accountants. With the expanding business in the modern world, issues arise on professionalism of Independent and Internal Auditors. Is it whether the Professional Accountants follows the ethical code provided by the International Ethics Standards Board for Accountants in order to provide
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Executive Summary The need for auditors with technology skills have increased, this is why the IT auditing profession has become very important. Information Technology auditors analyze the information technology structure, operations, and software of an organization. They are in charge of identifying better ways in which the organization’s systems can meet their needs in a better and more reliable way. IT auditors can basically design new systems by configuring hardware and software programs
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Executive Summary In this case of accounting fraud at WorldCom, we have identified problems which had grew as the business scale of WorldCom (formerly known as LDDS) expanded, its direction of business started to drift away when its attempt to merge with Sprint was terminated by the U.S. Justice Department and the telecommunication industry started to deteriorate in 2000. The managers, particularly Bernard J. Ebbers and Scott Sullivan, struggled to maintain the company's main performance indicator
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Project Title: HR Audit INDEX SR NO. | TOPIC | PAGE NO. | 1 | Acknowledgement | 3 | 2 | Executive Summary | 4 | 3 | Introduction to HR Audit | 6 | 4 | Qualitative & Quantitative Indicators for HR Audit | 8 | 5 | Types of Audit | 13 | 6 | HR Audit Process | 17 | 7 | Human Resource Management v/s Performance | 21 | 8 | Approaches to Human Resources Audit | 25 | 9 | HR Audit Tools | 30 | 10 | Checklist for HR Audit | 33 | 11 | Audit Report | 35 | 12 | Audit of HR Results
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themselves. Moreover, they also saw the opportunity in the weakness of the controls in the company so they knew how they will do it and conceal it. These ideas were in a way lessen as the accounting standards were amended due to the detection of numerous cases of accounting scandals at the start of the second millennium. More disclosures are now being asked from the companies in order for them to be transparent in their operations and be aware that the lawmakers are, now, more focus on them. However, even
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Auditing Research Paper City of Dixon Embezzlement 11/6/2012 ACC 235 Growing up in a small town, Rita Crundwell spent most of her life very close to the town of Dixon. She was from a well brought up, hard working family and was one of six children. Her family was very interested in horses and would participate in horse shows while the children were growing up. Rita was an honors student while in high school, landing in the top 20 out of 300 students who were in the National Honors
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view of its actual financial position, and that any assumptions they include are reasonable. We can say that, Auditing is works with evaluating organizations financial statements, systems, projects, process according to standards. It is also engaged with non-financial matters of an organization. Such audits can be performed to identify inefficiencies in an organization. Why Auditing:[2] Audits exist to add credibility to the implied assertion by an organization's management that its financial
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Case 2.1 ENRON 1. Auditor independence: the independence the internal audito,r or of the external auditor from anyone that may have a financial interest in the business which is being audited. Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit Independence. This requires integrity and an objective approach to the audit process. The concept requires the auditor to carry out his or her work freely and in an objective manner
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