internal accounting controls

См. также в других словарях:

• accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… …   Financial and business terms

• internal audit department — /ɪnˌtɜ:n(ə)l ɔ:dɪt dɪˌpɑ:tmənt/ noun a department of a company which examines the internal accounting controls of that company …   Dictionary of banking and finance

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

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• Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… …   Wikipedia

• internal audit — A branch of auditing developed in the twentieth century as a means of monitoring an organization’s *risks, *internal controls, procedures, and *management accounting. As *corporations and *public sector organizations became increasingly complex… …   Auditor's dictionary

• Internal Controls — Methods put in place by a company to ensure the integrity of financial and accounting information, meet operational and profitability targets and transmit management policies throughout the organization. Internal controls work best when they are… …   Investment dictionary

• Accounting Error — An error in an accounting item that was not caused intentionally. An accounting error can include discrepancies in dollar figures, or might be an error in using accounting policy incorrectly (i.e., a compliance error). Accounting error should not …   Investment dictionary

• Accounting Information System - AIS — The collection, storage and processing of financial and accounting data that is used by decision makers. An accounting information system is generally a computer based method for tracking accounting activity in conjunction with information… …   Investment dictionary

• Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia