dipercaya dan disampaikan kepada pihak yang berkepentingan untuk ditindaklanjuti. Pada sektor publik, audit dipengaruhi oleh peraturan perundang-undangan yang menekankan aspek ketaatan terhadap peraturan perundang-undangan. Pengendalian intern menurut COSO adalah proses yang dilakukan oleh manusia (dewan direksi, manajemen dan pegawai) yang dirancang untuk memberikan keyakinan yang memadai untuk mencapai tujuan-tujuan berikut: 1. Keandalan informasi atau
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| Deakin UniversityAssignment Attachment SheetFaculty of Business and Law | Date received | This form must be completed, signed and attached to each assignment you submit within the Faculty of Business and Law. If submitting online, this form must be completed and submitted with your assignment. Last NamePlease use block letters, and enter your name as it appears on your Deakin student card | First Name | Student ID | Li | Ke | 900335188 | Unit code
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The need for regulation in order to keep stability and self-assurance in the banking system is the main result of the recent years' of unethical behaviors. By having strong internal control system including an internal audit function and an independent external audit which can add to an efficient and collaborative working relationship between bank management and bank supervisors. Because all the banking activity is base on analyzing and managing banking risks, management responsibilities include
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A.1 Horizontal, Vertical, Trend and Ratio Analysis Executive Summary The financial assessments of Competition Bikes, Inc. (CB) are based upon the income statements and balance sheets from Calendar Years 6, 7 and 8 to gauge the operation efficiencies of the company. In general, the analysis shows that, between Year 6 and 7, Competition Bikes, Inc. had a large growth in new earnings that was not capitalized in Year 8. The Net Earnings has moved from a positive 313.4% down to a -81.6% loss
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an internal control report will generated along with the information recorded during each fiscal year. It is recommended that the LJB Company adopt the framework set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and remain in compliance with the SOX Act. This framework will follow six principles of internal control. 1) Establishment of Responsibility 2) Segregation of Duties 3) Documentation of Procedures 4) Physical Controls 5) Independent
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October 19, 2011 Accounting 6010 Students, Your Mid-Term Exam is scheduled for October 23-26. It will begin at 12:01am on October 23 and will be available until midnight on October 26. Your exam must be complete by midnight on October 26. When you log onto the exam, you will have 2 hours to complete it. NOTE: THE 2-HOUR TIME LIMIT WILL BE STRICTLY ENFORCED. While there will be a 15-minute grace period, you should take no longer than 2 hours to complete the exam. If you should experience
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________________________________________________________________________ UNIVERSITI TEKNOLOGI MARA TEST 1 ________________________________________________________________________ COURSE : EDP AUDITING COURSE CODE : AUD 370 DATE : FEBRUARY 2013 TIME : 2 HOURS NAME : GROUP : MATRIX NUMBER : SEMESTER : DEC 2012 – APR 2013 INSTRUCTIONS TO CANDIDATES 1. 2. 3. Answer ALL questions. Start each answer on a new page. Do not bring
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analysis will provide a comprehensive checklist for evaluating internal controls and show how to apply the checklist to outline phases of the control evaluation. Evaluating Internal Controls Checklists The Committee of Sponsoring Organization (COSO) defines controls as the “process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following three categories: * Reliability of
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Miles Cohen 701465100 Chapter 5 Auditing homework Review Checkpoints (1-17, 19-22, 24-32) 1) The 3 goals of an internal control system according to COSO is (1) Reliability of financial reporting, (2) Effectiveness and efficiency of operations, (3) compliance w/ applicable laws and regulations 2) Human error due to mistakes in judgment, fatigue and carelessness can still occur 3) Reasonable assurance recognizes that the costs of controls should not exceed the benefits that are expected
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内部控制结构阶段 进入20世纪80年代，内部控制的理论研究又有了新的进展，人们对内部控制的研究重点逐步从一般含义向具体内容深化。其标志是美国AICPA于1988年5月发布的《审计准则公告第55号》(SAS55)。在此公告中，“内部控制结构”的概念取代了“内部控制制度”。该公告指出：“企业内部控制结构包括为提供取得企业特定目标的合理保证而建立的各种政策和程序。”该公告认为，内部控制结构由控制环境、会计制度和控制程序三个要素组成。 4.内部控制整合框架阶段 1992年9月，COSO委员会经过充分研究，对公司行政总裁、其他高级执行官、董事、立法部门和监管部门的内部控制进行高度概括，形成并发布了指导内部控制实践的纲领性文件《内部控制——整体框架》(Internal Control一Integrated
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