内部監査の類型的研究
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概要
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There are more or less variety and differences between objectives and scope of internal auditing work within in many organization, although the over-all function of internal auditing carried in these organizations may be defined in some uniform terms which, for instance, you read in the Statement of the Responsibilities of the Internal Audition 1957 by I. I. A. These variety and difference, the writer believes, come from those of control systems established within each organization for which the auditing works. In this paper, the internal auditing carried within many organizations at present is classified into three different types in connection with certain patterns which can be seen in difference of their control systems. Type I. Internal auditing that assists to an accounting control based on the accounting records on past transactions; "Internal auditing for accounting control." Type II. Internal auditing that assists to an accounting control based not only on the accounting records on past transaction but also on estimated figures on future transactions ; "Internal auditing for Internal control." Type III. Internal auditing that is concerned with any phase of business activity wherein it functions as indirect managerial control for service to all members of management; "Internal auditing for management control." Internal auditing has, in general, following two scope of work : Internal auditing work can be divided following two scopes in connection with what it works for. A) Internal accounting audit-This is concerned with accounting works. B) Internal operational audit-This is concerned with works other than accounting. Any of three types of audit mentioned above can be divided into these two kinds; objectives of both accounting and operational audit in any one of those are different from other two.
- 慶應義塾大学の論文
- 1958-09-25