© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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This chapter focuses on the concepts and techniques used in auditing an AIS.
Auditors are employed for a wide range of tasks and responsibilities:
Organizations employ internal auditors to evaluate company operations.
The GAO and state governments employ auditors to evaluate management performance and compliance with legislative intent.
The Defense Department employs auditors to review financial records of defense contractors.
Publicly-held corporations hire external auditors to provide an independent review of their financial statements.