CGAP Certified Government Auditing Professional ® ® CCsA Certification in Control Self-Assessment CfsA ® Certified Financial Services Auditor CERTIFICATION CANDIDATE HANDBOOK www.theiia.org/Certification www.theiia.org/Certification i IMPORTANT NOTE: The information in this handbook describes the application‚ registration‚ and certification processes for those IIA certification candidates who register through IIA Global Headquarters. It is not applicable to candidates
Premium Internal audit
Incident Reports‚ Logs‚ and Narrative Reports Differences Introduction The use of incidents reports‚ logs and narrative-only reports is commonplace in a number of public and private sectors‚ including law enforcement and health care where they are used to codify different types of events for different purposes. Irrespective of the setting and purpose‚ though‚ these types of written records can play a vital role in keeping track of important events and establishing accountability
Premium Report Federal Bureau of Investigation Law enforcement agency
Opinion Shopping Impair Auditor Independence and Audit Quality? by: Tong Lu Journal of Accounting Research‚ Vol. 44‚ No.3 (Jun.‚ 2006)‚ pp.561-583 Additional articles: Ghosh‚ A.‚ Moon‚ D.‚ (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review‚ Vol. 80(2)‚ pp.585-612. Myers‚ J. N.‚ Myers‚ L. A.‚ Omer‚ T. C.‚ (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: Case for Mandatory Auditor Rotation? The Accounting
Premium Financial audit Audit Research
Coursework Essay Topic: Why is it important for external auditors to be independent? Relate your answer to the primary role of external auditors. Give examples of specific ways the lack of auditor independence may impact adversely on an audit. In 2001‚ there was an event that had shaken the whole business world. The crash of Enron in US‚ followed by worldwide collapse of its auditor‚ Arthur Andersen. It was a greatest corporate failure uncovered in business
Premium External auditor Audit Auditing
AUTHORING A TECHNICAL REPORT As a Partial Requirement Toward Certification at the Technologist Level GUIDELINES AND REQUIREMENTS FOR AUTHORING A TECHNICAL REPORT Completing a satisfactory technical report is a requirement for certification as a technologist. This document provides requirements and guidelines for preparing and submitting a technical report. The technical report must be no fewer than 3‚000 words
Premium Conclusion Citation Typography
LONG REPORT FORMAT A typical lab report should include the following sections: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Title Page Table of Contents List of Figures Abstract Introduction Apparatus Procedure Safety Results Recommendations and Conclusion Appendix References Follow the detailed instructions in the CHE writing guide. Make sure to include page numbers. 1. Title Page Follow the sample on page 15 of this document. Although counted in the pagination‚ this page is not numbered. (A
Premium Grammatical tense Documents Abstraction
of skepticism during an audit engagement‚ ensuring that auditors increase their level of skepticism (Fullerton and Durtschi‚ 2012). Auditors are now asked to expand their skeptical perspective to the level used by forensic experts‚ which according to Fullerton and Durtschi (2012) assumes that management is dishonest unless there is evidence to disprove this. The following summary discusses whether a higher level of skepticism by the auditor would enhance audit quality. Professional Skepticism Before
Premium Auditing Audit Auditor's report
Introduction The introduction is certainly the most read section of any deliverable‚ and it largely determines the attitude of the reader/reviewer will have toward the work. Therefore‚ it is probably the most delicate part of the writing of a report. Unfortunately‚ many people (even very experienced ones) seem to have difficulties at writing a good introduction. For some‚ it is a daunting task. In this short article‚ I present a very simple method for writing a good introductory chapter. Actually
Premium Thought Introduction Concept
Internship Reports Objective Writing reports is one of the most formal ways of presenting the results of a project. Reports can be written about any professional activity including experimental or test results‚ design proposals‚ economic or technical feasibility studies and project summaries. They usually follow a major effort on a single topic and are written for review by people involved in decision making or affected by their work. Internship students are asked to write an Internship Report for a
Premium Report Number Typography
| What is Report Writing ?A report can be defined as a testimonial or account of some happening. It is purely based on observation and analysis. A report gives an explanation of any circumstance. In today’s corporate world‚ reports play a crucial role. They are a strong base for planning and control in an organization‚ i.e.‚ reports give information which can be utilized by the management team in an organization for making plans and for solving complex issues in the organization.A report discusses
Premium Conscription in the United States Writing Report