Slide 1www.theiia.org/Quality Speaker: Who Audits the Auditors? The value of Internal and External Quality Assessments Slide 2 www.theiia.org/Quality Speaker Background Information…
CHAPTER 4 Focusing on Customers 2 CHAPTER 5 Focusing on Customers Teaching Notes This chapter focuses on customer satisfaction. Until a few years ago, this was a topic that…
INTERNAL CONTROL What are INTERNAL CONTROLS? Why are they IMPORTANT? What Is Internal Control ? A process effected by an entity’s board of directors, management and…
Slide 1 Comparative Analysis of IT Control Frameworks in the Context of SOX By: Malik Datardina, CA, CISA University of Waterloo Slide 2 Introduction SOX avg cost: $5 million/per…
Slide 1 Auditing Computer Systems Dr. Yan Xiong College of Business CSU Sacramento 9/11/03 Slide 2 Agenda Auditing scope and objectives Information system (IS) audit…
Slide 1 Controls Process of exercising a restraining or guiding influence over the activities of an object, organism, or system Exist everywhere Operationalized in many ways…
Slide 1 Reforming & Revitalizing Internal Control Structures Guidance for Business and Financial Leaders Jonathan B. Schiff Professor of Accounting, FDU Slide 2 Copyright,…
Slide 1 1 CHAPTER 5 INTERNAL CONTROL OVER FINANCIAL REPORTING Slide 2 2 Define Internal Controls - COSO Internal controls is a process designed to provide reasonable assurance…