haku: @author Morris, R. / yhteensä: 8
viite: 6 / 8
| Tekijä: | Chang, S. Morris, R. |
| Otsikko: | Avoiding fraud and irregularities in financial institutions: a control-oriented approach |
| Lehti: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:7, p. 15-18 |
| Asiasana: | FINANCIAL INSTITUTIONS FRAUD CONTROL AUDITORS INTERNAL AUDITING |
| Kieli: | eng |
| Tiivistelmä: | While internal auditors in financial institutions have only nominal direct legal responsibility, there is implied indirect responsibility. As a defence to such potential, an audit department could substantiate its "due diligence" efforts by identifying basic elements of internal controls and performing audits on a regular basis in areas with high risk exposures. This paper presents a list of suggested audit frequencies and necessary internal controls for some of the most vulnerable areas in the banking industry. |
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