Internal and external auditors : their judgements and perceptions on internal control, based on a payroll system
Internal control evaluation is an area in which IAs and EAs interface. IAs review internal controls which are evaluated, and often relied upon, by EAs. It is now mandatory for UK listed companies to report in their annual reports whether they are complying with the Cadbury Code and, if not, why not....
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University of Hull
1996
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Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318367 |