Professionalism‚ Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further‚ professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach‚ contrasting
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different. (1) Report lower earnings. Managers intend to report lower earnings for mainly three reasons. Firstly‚ they want to hide profit for future use. In some years‚ the company presents a strong performance and has earned huge profit; however the manager may worry that the company’s future performance would not be as strong as current year‚ which gives them the incentive to save the profit by reporting a managed lower earning‚ so that in the future they can use the hidden profit to powder
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ASSESSMEMT STUDENT NAME: POOJA PRADHAN STUDENT NUMBER: 11505769 ECO130 Business Economic Assessment item-1 Multiple Choice Quiz ECO130 ASSESSMENT NUMBER 1 (201330) (NOTE there are 20 multiple choice questions. You should allocate yourself 1.5 minutes per multiple choice question (i.e. a total of 30 minutes). This is NOT an open book exam. Choose the best answer
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Internal audit’s role in modern corporate governance Thought leadership series Risk and Advisory Services Internal audit’s role in modern corporate governance Recent events have highlighted the critical role of boards of directors in promoting good corporate governance. In particular‚ boards are being charged with ultimate responsibility for the effectiveness of their organisations’ internal control systems. An effective internal audit function plays a key role in assisting the board
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Abstract In light of a number of high-profile corporate failures during the first half of 2001‚ a number of studies have been performed to address the impact of mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms
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The Impossibility of Auditor Independence Intentional collusion of auditors and their clients is is not the major cause of Audit integrity. Most of the times‚ auditors find it difficult to become objective. In 1992‚ Phar-Mor‚ Inc. drugstore in the United States seeking a court protection from corruption failed a court case. The previous auditors‚ Coopers & Lybrand‚ Phar-Mor’s failed to state inventory inflation and manipulation of finanicial that lead to overstating of $985 million earnings
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Defining Technical and Generic Skills The skills agenda have been widely debated for more than a decade (Holmes‚ 2000; Kavanagh & Drennan‚ 2008). The environment in which accountants operate today is rapidly changing due to increased competition from globalization; developments in information and communications technologies (ICT) enabled through the use of the internet (Howieson‚ 2003; Chang & Hwang 2003: 441; Pan & Perera 2012: 92). These have heightened industry and workplace expectations of professionals
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allows you to generate a professional personal or commercial insurance proposal for free and within minutes instead of hours. Simply fill out Insurance Proposal Form online and get a proposal in PDF format. If you are an Insurance Agent and want to present a Professional Insurance Proposal to your potential client‚ our service is a necessity for your agency! Our Insurance Proposal Software will mainly design for Insurance Agents‚ and is one of the easiest insurance proposals making system you will ever
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Definitions of technical writing 1. The goal of technical writing is to enable readers to use a technology or understand a process or concept. Because the subject matter is more important than the writer’s voice‚ technical writing style uses an objective‚ not a subjective‚ tone. The writing style is direct and utilitarian‚ emphasizing exactness and clarity rather than elegance or allusiveness. A technical writer uses figurative language only when a figure of speech would facilitate understanding
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Essay On Technical Education In India [edit] Current objective In order to improve upon the present technical education system‚ the current objectives is to modify the engineering curriculum as follows... Premium Technical Education In India Essay on technical education in India. Technical education‚ that is‚ education in some art or craft is the crying need of the hour. We are living in the times... Premium Career & Technical Education Essay
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