control-auditing

См. также в других словарях:

• Auditing (Scientology) — Auditing was developed by L. Ron Hubbard, and is described by the Church of Scientology as spiritual counseling which is the central practice of Dianetics and Scientology . [http://faq.scientology.org/page02b.htm What is auditing? The President… …   Wikipedia

• Control Yuan — 監察院 Agency overview Formed 1931 Jurisdiction Republic of China Headquarters Taipei Agency executive Wang Chien shien, President of the Control Yuan …   Wikipedia

• Control environment — also called Internal control environment . It is a term of financial audit, internal audit and Enterprise Risk Management. It means the overall attitude, awareness and actions of directors and management (i.e. those charged with governance )… …   Wikipedia

• Control Risk — Control Risk, in auditing, is the risk that a company s internal controls are insufficient to mitigate or detect errors or fraud.ee also*Risk Assessment *Inherent risk *Detection Risk …   Wikipedia

• Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… …   Wikipedia

• auditing — ▪ accounting Introduction       examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …   Universalium

• Auditing Standards Board - ASB — The American Institute of Certified Public Accountants (AICPA) senior technical committee for auditing, attestation and quality control. The Auditing Standards Board produce statements, standards and guidance to certified public accountants… …   Investment dictionary

• Auditing Standards Board — ASB The external auditing standards setter in the United States. A technical committee of the *American Institute of Certified Public Accountants (AICPA), the ASB’s standards take the form of *Statements on Auditing Standards (SAS). (It also… …   Auditor's dictionary

• control — The exercising of influence, regulation, or restriction over an activity, process, or individual. In an auditing context, control is often understood to be an action or practice that assists an organization to achieve its objectives, though this… …   Auditor's dictionary

• Auditing Evidence — The information collected for review of a company’s financial transactions, internal control practices, and other factors necessary for the certification of financial statements by a certified public accountant. The amount and type of… …   Investment dictionary

• Change management auditing — Change management is an auditing procedure for mitigating risks associated with the changes made to an IT system. Limiting unauthorized changes and having proper segregation of duties controls in place is essential to reduce the risk of… …   Wikipedia