cima-co2課程ppt(15)(參考版)
2024-10-20 03:20本頁(yè)面
【正文】 s assets for personal gain ? Stealing fully depreciated assets ? Issuing false credit notes or fraudulently writing off debts ? Failing to record all sales ? Whenever a fraud is discovered, internal auditors should judge whether a weakness in internal controls has been highlighted, and if so what changes are needed. Prevention of fraud ? (a) A good internal control system. ? (b) Continuous supervision of all employees. ? (c) Surprise audit visits. ? (d) Thorough personnel procedures. 。 ? the safeguarding of assets against unauthorised use or disposition。 external auditors) ? to ensure its maximum effectiveness in earning profit ?Who’s responsibility to detect fraud? Directors to set up an adequate system of internal control to deter and expose fraud. Essential elements of internal audit ? Independence ? Staff and training ? Good relationship with management, external auditors and auditing mittee. ? Due care ? Planning, controlling and recording ? Sufficient, relevant and reliable evidence ? Reporting promptly Interna
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