haku: @author Lueck, W. / yhteensä: 1
viite: 1 / 1
« edellinen | seuraava »
| Tekijä: | Freiling, C. Lueck, W. |
| Otsikko: | Zusammenarbeit von Abschlusspruefer und Interner Revision = Cooperation between legal auditor and internal auditor |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : APR, VOL. 42:2, p.287-294 |
| Asiasana: | AUDITORS AUDITING INTERNAL AUDITING CONTROL SYSTEMS CO-OPERATION ELECTRONIC DATA PROCESSING |
| Kieli: | ger |
| Tiivistelmä: | Generally, the legal audit and the internal control system deal with subjects overlapping in several respects. Such cooperation may extend from the inspection of the Internal Auditors auditing fields as a source of information for the external Auditor, to the employment of Internal Auditors for special investigations, and the coordination of annual and multi-annual audit programs to increase the effectiveness and the quality of an audit to improve the efficiency of operation. Specific forms of cooperation are possible in the area of EDP and in special industries based on individual branch regulations. The External Auditor must always evaluate the Internal Auditors' work concerning the "Guarantee of the auditing quality". |
« edellinen | seuraava »
SCIMA