Internal auditing theory: a systems view
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
New York <<[u.a.]>>
Quorum Books
1991
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 217 S. |
| ISBN: | 089930608X |
Internformat
MARC
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| 245 | 1 | 0 | |a Internal auditing theory |b a systems view |c G. A. Swanson and Hugh L. Marsh |
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Datensatz im Suchindex
| _version_ | 1804144541942415360 |
|---|---|
| adam_text | Contents
List of Illustrations ix
Preface xi
Abbreviations xv
Chapter
1. Auditing—An Emerging Profession 1
2. A Systems View of the Environment of Internal
Auditing 23
3. What Is Internal Auditing? 45
4. The Professional Standards 69
5. Money-Information 93
6. Nonmonetary Quantitative Information 113
7. Estimating Compound Measurement and
Forecasting Error 127
8. Nonquantitative Assessments 153
9. Concrete Process Analysis and Living Systems
Process Analysis 167
10. Ethics 195
viii • Contents
11. Summary and Recommendations 205
Glossary 211
Index 215
List of Illustrations
FIGURES
3.1. Internal Auditing Information 47
3.2. Functions of Internal Auditing 47
3.3. The Internal Audit Triad of Reciprocating Standards and
Objects 48
3.4a. Specific Internal Audit Functions 50
3.4b. Specific Internal Audit Functions (Continued) 51
3.5. Reporting, Auditing, and Feedback Processes of the In¬
tegrated Accounting System that Mapped the Society
Activities as an Accounting Entity 61
3.6. Management and Internal Auditing Functions 63
5.1. An Exchange 102
5.2. Creditor Instrument-Owner Instrument Continuum 107
5.3. Types of Accounting Measurements 108
6.1. Financial Auditing and Operational Auditing Unambigu¬
ously Defined 115
7.1. Normal Distributions 141
7.2. Probability of Classifying a Representative Sample 144
7.3. Alpha and Beta Error 145
8.1. A Duality of Assessments 154
8.2. The Assessment Domain of Internal Auditing 155
x • List of Illustrations
8.3. Parallel Logico-Mathematical Concepts 156
8.4. A Hierarchical System of Business Processes 160
8.5. A Hierarchical System of Total Personal Performance 161
8.6. Observations Progressing from Linguistic Assessments
to Measurements 162
9.1. The Relationships Among NME, MEI, and MIMO 173
9.2. Linear Equation Calculation of Line B of Figure 9.1 174
9.3. The Illustrative Organization s Situation 181
TABLES
8.1. Essentials of Linguistic-Mathematical Theory 159
9.1. A Chart of Typical Accounts 175
9.2. Trial Balance and Concrete Process Classification (CPC) 176
9.3. Accounts of Expanded Chart Sorted into Concrete Pro¬
cess Classifications 178
9.4. Trial Balance Accounts Sorted by Concrete Process
Classification and Converging on Net Matter-Energy 179-80
9.5. Worksheet for Converting Concrete Process Amounts
to GAAP Adjusted Amounts 182-83
9.6. GAAP Income Statement 184
9.7. GAAP Balance Sheet 185
9.8. GAAP Cash Flows Statement 186
9.9. LST Language Translation 187
9.10. Distributing/Transporting Matter-Energy Within the
Battalion 188
9.11. Hypothetical Weights of Subsystem Processes in Orga¬
nizational Units 189
9.12. Concrete Process Accounting Information 189
9.13. Concrete Process Accounting Information Allocated to
LST Subsystems 191
|
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| id | DE-604.BV026105609 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:05:12Z |
| institution | BVB |
| isbn | 089930608X |
| language | Undetermined |
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| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Quorum Books |
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| spelling | Swanson, G. A. Verfasser aut Internal auditing theory a systems view G. A. Swanson and Hugh L. Marsh New York <<[u.a.]>> Quorum Books 1991 XIII, 217 S. txt rdacontent n rdamedia nc rdacarrier Innenrevision (DE-588)4072820-1 gnd rswk-swf Innenrevision (DE-588)4072820-1 s 1\p DE-604 Marsh, Hugh L. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021698215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Swanson, G. A. Internal auditing theory a systems view Innenrevision (DE-588)4072820-1 gnd |
| subject_GND | (DE-588)4072820-1 |
| title | Internal auditing theory a systems view |
| title_auth | Internal auditing theory a systems view |
| title_exact_search | Internal auditing theory a systems view |
| title_full | Internal auditing theory a systems view G. A. Swanson and Hugh L. Marsh |
| title_fullStr | Internal auditing theory a systems view G. A. Swanson and Hugh L. Marsh |
| title_full_unstemmed | Internal auditing theory a systems view G. A. Swanson and Hugh L. Marsh |
| title_short | Internal auditing theory |
| title_sort | internal auditing theory a systems view |
| title_sub | a systems view |
| topic | Innenrevision (DE-588)4072820-1 gnd |
| topic_facet | Innenrevision |
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