Information Asset Register (IAR) is a simple way to understand and manage the organization’s information assets and the risks (and business benefits) to them. Information Asset Register/ IAR will give the comprehensive and holistic view and knowledge what information the organization hold and how to protect it and how to exploit information assets full potential. (source National Archives / Gartner) Structure of the presentation: - What Information Asset Register is? - Why BIS should establish
Words: 1050 - Pages: 5
市 场 市场的概念 市场这个名词大家都很熟悉,但很多人对于市场的认识或认知都是来自于经济学,而营销学对市场的认识和经济学并不完全相同。 经济学站在一个宏观的视角上,看到的是市场的全貌,它看到市场上有买方,有卖方,有买卖双方,因此,市场常常被表述为商品交换关系的总和,市场是体现供给与需求之间矛盾的统一体。供给方代表的是卖方,卖方想高价卖,而买方想低价买,这在客观上是一对矛盾。这种矛盾在市场上又必须统一,因为只有统一了,卖方和买方各自的销售和采购愿望才能实现。认识这种矛盾与统一的最一般的规律性,是经济学的任务。 | | |市 场 | |
Words: 5863 - Pages: 24
Auditor independence refers to the position of the external auditor’s level of personal and financial ties to a particular organization which can sometimes be complex. When deciding whether to accept an auditing engagement, one must judge their independence and objectivity. This is why integrity is imperative in business, especially within the world of audit. Congress passed the law, The Sarbanes-Oxley Act of 2002 (SOX) that applies to publicly held companies and their auditors. It was intended
Words: 513 - Pages: 3
Sarbanes Oxley Act into law on July 30, 2002. This law set new and enhanced standards for public companies and the boards, management and accounting firms. The Sarbanes Oxley Act also brought about considerable changes to the financial reporting and auditing practices of public companies. The act holds top executives for these companies personally responsible for the financial data and its timeliness, with non-compliance having criminal consequences. There are several ways to measure the effectiveness
Words: 469 - Pages: 2
To understand the activities of microfinance institutions, the auditor should pay attention to: the main concerns of the leaders on the objectives and strategies of the institution, the institution's organizational structure, operation of its business, results of operations, ability to self-finance, operations and other major economic events may affect its financial statements, accounting issues and changes accounting policies, and funding sources. To obtain this information, the auditor should
Words: 597 - Pages: 3
accounting firms. He wanted to conceal the actual nature of a fraudulent entry in the organization’s accounting records which ended up being unsuccessful. Luckily, not all of his employees obeyed his requests to cheat the system and the Touche Ross, the auditing firm hired by Cardillo was very careful to identify the fraudulent activity and Rognlien did not get too far with his scheme. The SEC was eventually notified and Cardillo Travel Systems eventually collapsed in 1986 and the company had to file for
Words: 1924 - Pages: 8
ACC 491 Week 2, Learning Team, Auditing, Attestation, and Assura Purchase here http://chosecourses.com/acc-491-week-2-learning-team-auditing-attestation-and-assura Description ACC 491 Week 2, Learning Team, Auditing, Attestation, and Assurance Services Paper 1 ACC 491 Week 2, Learning Team, Auditing, Attestation, and Assura Purchase here http://chosecourses.com/acc-491-week-2-learning-team-auditing-attestation-and-assura Description
Words: 702 - Pages: 3
Case Study #1 Timothy Grant 11/06/2015 The survey is a tool used to identify risk. To determine the likelihood of a security problem or vulnerability to the facility and infrastructure of an organization. This process will be used to determine risk after normal management safeguards have been applied. The type of security checklist I will create, will be the tabular format. The focus will be on the infrastructure and the perimeter. The survey will show areas of weakness, deficiencies and
Words: 491 - Pages: 2
Evolution of Auditing Abstract It is essential for any business to use physical, mechanical, and electronic controls. Audits are a critical and an important part of every company whether performed internally or externally. The definition of physical control is safeguarding the assets of the business. Mechanical and electronic controls were created to safeguard assets and enhance the accuracy and reliability of the accounting records. Some methods that managiment and auditors can employ to prevent
Words: 732 - Pages: 3
8.3: Burlingham Bees Using Analytical Procedures as Substantive Tests Using Analytical Procedures as Substantive Tests 1. The requirements related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence is provided by the reorganized Audit Standard 2305 Substantive Analytical Procedures effective December 31, 2016 in the following list: a. “Analytical procedures are an important part of the audit process
Words: 1084 - Pages: 5
