This paper describes the importance of internal control programs in the process of auditing.
Written in 2005; 900 words; 3 sources; APA; $ 31.95
Paper Summary:
This paper identifies effective internal control techniques used in conducting an audit. The author points out the relationship between ethics and internal control techniques. The paper discusses the importance of the Sarbanes-Oxley Act.
From the Paper:
"There are a number of objectives in conducting an audit. One of the most important involves determining whether the organization's overall internal control system and management controls are adequate effective and efficient. This is necessary to understand the reliability and adequacy of the accounting financial and reporting systems and procedures. The importance of internal control programs involves a number of interrelated factors. One is to determine the extent to which the organization's assets are safeguarded from losses theft embezzlement and misappropriation. An effective internal control procedure will help ..."
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