My OperaAuditing
Thursday, November 19, 2009 3:38:00 AM
Understanding Auditing
Auditing words contain many meanings, ranging from the smallest to the most extensive. When viewed from the most narrow sense, can berartiengechekan auditing or checking the accuracy of the calculation of the physical existence of the accounting records. While the broader sense includes review and assessment of the decisions and performance management within the organization.
Alvin A. Arens
Auditing the activities of collecting and evaluating evidence that information can be quantified, from an economic entity, to determine and report the level of concordance between the information with predetermined criteria
The American Accounting Association
As a systematic process to obtain and evaluate evidence objectively, with regard to asersi (statements) about the actions and economic events, to ensure the level of keseuaian asersi with the criteria, and communicate results to interested users
Sawyer
Internal Audit is a systematic, objective appraisal by internal auditors for various operations and controls within the organization, to determine whether:
Financial and operating information is accurate and reliable
Corporate risk are identified and minimized
External regulations and internal policies and procedures are good and followed
Criteria for good operation and have been met
Resources have been used efficiently and economically and
Organizational objectives have been achieved.
All this is intended to assist the organization in carrying out their responsibilities effectively
The Institute of Internal Auditors, 1999
Internal Audit is assurance and consulting activities are independent and objective dirancanag to provide added value and further the activities of an organization by helping the organization achieve its objectives. The focus of internal audit activities include the assessment and improvement of the effectiveness of risk management and control of the company. All activities are conducted with the normative approach and regular
Auditing words contain many meanings, ranging from the smallest to the most extensive. When viewed from the most narrow sense, can berartiengechekan auditing or checking the accuracy of the calculation of the physical existence of the accounting records. While the broader sense includes review and assessment of the decisions and performance management within the organization.
Alvin A. Arens
Auditing the activities of collecting and evaluating evidence that information can be quantified, from an economic entity, to determine and report the level of concordance between the information with predetermined criteria
The American Accounting Association
As a systematic process to obtain and evaluate evidence objectively, with regard to asersi (statements) about the actions and economic events, to ensure the level of keseuaian asersi with the criteria, and communicate results to interested users
Sawyer
Internal Audit is a systematic, objective appraisal by internal auditors for various operations and controls within the organization, to determine whether:
Financial and operating information is accurate and reliable
Corporate risk are identified and minimized
External regulations and internal policies and procedures are good and followed
Criteria for good operation and have been met
Resources have been used efficiently and economically and
Organizational objectives have been achieved.
All this is intended to assist the organization in carrying out their responsibilities effectively
The Institute of Internal Auditors, 1999
Internal Audit is assurance and consulting activities are independent and objective dirancanag to provide added value and further the activities of an organization by helping the organization achieve its objectives. The focus of internal audit activities include the assessment and improvement of the effectiveness of risk management and control of the company. All activities are conducted with the normative approach and regular
