ACC 544 WEEK 1
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ACC 544 WEEK 1
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Internal control is vital to improve an organization’s operation efficiency and effectiveness, financial reporting reliability, and law and regulation compliance (COSO, 1992). To assist in achieving this internal control management can hire an internal accountant to conduct internal audits. An internal audit is a process that offers a systematic approach to
evaluate and improve a company’s risk management, controls, and processes. “The services provided by internal auditors include (1) financial audits of financial reports and accounting control systems, (2) compliance audits that ensure conformity with company polices, plans, and procedures and with laws and regulations, (3) operational audits that evaluate the economy and efficiency of business process, (4) audits of effectiveness in achieving program results in comparison to established objective and goals” (IIA Standards 2110 and 2210). An internal auditor along with management would develop an evaluation plan and document the current control system in place
Internal control is vital to improve an organization’s operation efficiency and effectiveness, financial reporting reliability, and law and regulation compliance (COSO, 1992). To assist in achieving this internal control management can hire an internal accountant to conduct internal audits. An internal audit is a process that offers a systematic approach to
evaluate and improve a company’s risk management, controls, and processes. “The services provided by internal auditors include (1) financial audits of financial reports and accounting control systems, (2) compliance audits that ensure conformity with company polices, plans, and procedures and with laws and regulations, (3) operational audits that evaluate the economy and efficiency of business process, (4) audits of effectiveness in achieving program results in comparison to established objective and goals” (IIA Standards 2110 and 2210). An internal auditor along with management would develop an evaluation plan and document the current control system in place
