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Overview
Dimitris N. Chorafas defines both auditing and internal control, and explains the value of internal control, why it must be audited, and how it can be most effectively achieved. He addresses top management's accountability for internal control and uses case studies to demonstrate the application of such systems, as well as the importance of sound analysis of the information gathered. Based on an extensive research project in the UK, US, and continental Europe, this book is an invaluable source of practical advice for implementing internal control systems and making existing systems more efficient.
Synopsis
Dimitris N. Chorafas defines both auditing and internal control, and explains the value of internal control, why it must be audited, and how it can be most effectively achieved. He addresses top management's accountability for internal control and uses case studies to demonstrate the application of such systems, as well as the importance of sound analysis of the information gathered. Based on an extensive research project in the UK, US, and continental Europe, this book is an invaluable source of practical advice for implementing internal control systems and making existing systems more efficient.
Booknews
Providing working definitions for both auditing and internal control, this book describes the advantages of internal control, explains the need for auditing, and recommends specific procedures. Case studies illustrate the processes involved and emphasize the need for a skilled analysis of the information gathered. The impact of globalization and the growth of information technology are given particular attention. Chorafas is a financial consultant. Annotation c. Book News, Inc., Portland, OR (booknews.com)