Auditing Essay by The Research Group

Auditing
Role of internal auditor in financial accounting, governmental auditing, financial vs. operational auditing.
# 12210 | 2,025 words | 16 sources | 1996 | US
Published on Jun 11, 2003 in Accounting (General)


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From the Paper:

"AUDITING: A SURVEY
Introduction
This research surveys to contemporary status of the field of auditing. Specifically addressed in this survey are (1) the role of the internal auditor in financial accounting, (2) the nature of governmental financial auditing, (3) differences between financial and operational auditing, and (4) the functioning of operational auditing and operational auditors.
Role of the Internal Auditor in Financial Accounting
In financial accounting, internal auditors focus on providing data for the internal use of an organization's managers, while independent auditors focus on providing data for external uses by investors and creditors. Statement on Auditing Standards (SA.."

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