X hits on this document

786 views

0 shares

0 downloads

0 comments

14 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

14 of 151

THE NATURE OF AUDITING

Types of internal auditing work

Three different types of audits are commonly performed.

Financial audit

Information systems audit

Reviews the controls of an AIS to assess:

Compliance with internal control policies and procedures; and

Effectiveness in safeguarding assets.

Scope roughly corresponds to the IIA’s second and third standards.

Document info
Document views786
Page views787
Page last viewedMon Jan 23 05:15:52 UTC 2017
Pages151
Paragraphs2415
Words11231

Comments