'Internal control framework' diaporamas de présentation

Learning Objectives

1.2k views • 82 slides

Chapter 3 Ethics, Fraud, and Internal Control

Chapter 3 Ethics, Fraud, and Internal Control. Objectives for Chapter 3. Broad issues pertaining to business ethics Ethical issues related to the use of information technology Distinguish between management fraud and employee fraud Common types of fraud schemes

5.06k views • 44 slides

Fraud Examination, 4E

Chapter 4: Preventing Fraud. Fraud Examination, 4E. Learning Objectives. Understand how to create a culture of honesty, openness, and assistance. Know how to eliminate opportunities for fraud. Understand how to set up an effective organization to minimize fraud.

753 views • 27 slides

Thoughts on Auditing and Accounting: From the Trenches

Thoughts on Auditing and Accounting: From the Trenches. Dale Dyches, CPA, CFF Lesley Weston. Make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply

274 views • 27 slides

Treasury Internal Control

PEMPAL TCoP. Treasury Internal Control. Kiev April 2013. www.michaelparry.com. Approaches to Internal Control. PIFC. COSO. Central Harmonisation Unit (CHU). Basis for Treasury Internal Control. Internal Audit (IA). Financial Management Control (FMC). Internal Control Framework.

1.41k views • 22 slides

Chapter 14: Information Security Regulatory Compliance for Critical Infrastruuture

Chapter 14: Information Security Regulatory Compliance for Critical Infrastruuture. Objectives. Articulate the need for information security at a national level. Understand the intent and objectives of the Federal Information Security Management Act (FISMA).

305 views • 18 slides

Chapter 2

Chapter 2. Conflict of interest. SEC guiding principles not in book. Independence in fact Independence in appearance Auditors are not independent if relationships Create mutual or conflicting interests with client Audit their own work Act as management or employee of the client

231 views • 12 slides

OAG-INTERNAL AUDIT SUPPORT

IMPLEMENTING & EVALUATING RISK MANAGEMENT AND INTERNAL CONTROL ACTIVITIES IN THE PUBLIC SECTOR The South African Experience. OAG-INTERNAL AUDIT SUPPORT. Presenter: Fortunate Myeza | National Treasury. CONTENT OUTLINE. Background Process framework Drivers Enablers Implementers

102 views • 10 slides