Articles liés à Internal Control Purchasing-Supplier Cycle: Evaluation...

Internal Control Purchasing-Supplier Cycle: Evaluation of internal control: public institutions - Couverture souple

Sqalli Houssaini, Hamza

 
9786204088655: Internal Control Purchasing-Supplier Cycle: Evaluation of internal control: public institutions
Couverture souple
ISBN 10 : 6204088653 ISBN 13 : 9786204088655
Editeur : Our Knowledge Publishing, 2021

Synopsis

To control is to bring two elements together and identify the differences. Control is a natural act that man has always performed. It is an organizational act inherent to any organized group. This common act will become, in the best organized companies, an activity specific to professionals who will focus on assets and accounts in order to detect possible misappropriations and recording errors. The effectiveness of internal control is conditioned by the respect of a certain number of principles. In order to achieve the objectives mentioned above (protection and safeguarding of assets, quality of information), internal control relies on a set of formalized procedures, methods and controls implemented by the administrative organization. Through this book, we have tried to highlight the importance of the evaluation of internal control in an audit mission in terms of orienting the audit program towards areas of risk and lightening the work of auditing the accounts. After having proceeded to the examination and the evaluation of the procedures constituting the cycle Purchasing-suppliers.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Our Knowledge Publishing
Date d'édition
2021
Langue
anglais
ISBN 10 
6204088653
ISBN 13 
9786204088655
Reliure
Broché
Nombre de pages
60
Coordonnées du fabricant
non disponible
Personne responsable
non disponible