Slide 1Internal Controls Training 1 Slide 2 2 Internal Controls Fraud Separation of duties SOA Reconciliation What do you think of when someone mentions Internal Controls?…
DOCUMENTATION INTERNAL CONTROL BY Atta-ur-Rahman Arif OBJECTIVE A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature,…
Control Environment, Tone at the Top and Ethics The North Carolina Office of the State Controller David McCoy State Controller Agenda 1. Elements of a strong control environment…
Slide 1 Dr. Raymond N. Johnson, CPA MODERN AUDITING 7th Edition Developed by: Raymond N. Johnson Portland Sate University John Wiley & Sons, Inc. William C. Boynton California…
Slide 1 County of Riverside ■ Office of the Auditor-Controller Understanding Internal Controls Presented by Megan Gomez, Internal Auditor Audit & Specialized Accounting…
Slide 1 Harvard Business Review April 2006 Presented by: Alyssa Phillips & Michael Paulson Slide 2 Sarbanes-Oxley was passed in 2002 in an attempt to combat fraud,…
FINANCIAL STATEMENTSAUD ITE D GENErAL INForMATIoN Country of incorporation and domicile South Africa Nature of business and principal activities The development of East Londonâs…
Harvard Business Review April 2006 Presented by: Alyssa Phillips & Michael Paulson Sarbanes-Oxley was passed in 2002 in an attempt to combat fraud, improve reliability…
Slide 1MANAGING LENDING RISK Heidi Berenbrok, Senior Manager Slide 2 Objectives Distinguish between preventative and detective controls Gain an understanding the types of…