سال انتشار: ۱۳۸۳

محل انتشار: دومین کنفرانس بین المللی مدیریت

تعداد صفحات: ۱۶

نویسنده(ها):

Ahmad Sharbatoghlie – sharif Uneversity of Technology

چکیده:

Responsibilities of an Internal Audil Department is to independently test and evaluate the status of management comtrols over all companyoperations in order to recommend improvement to internal controls , to safeguard company assets , promoteefficiency or operations , and ensure compliance with company policies and procedures and government laws and regulatios. However , realistically speaking, in a large corporation with hundreds of disperded business systems and multitue of customized applications processing millions of customer transactions, testing of internal controls over all company operations , is a very dauniting,if not an impossible undertaking. Many fortune 500 companies still depend on the legacy systems for their operations These systems often have poor documentations and are unlikely to have a centralized data base containing the key intemal control attributes.