Internal & external auditing to companies (Bachelor thesis)
Amanatidou, Effimia
As concepts, the internal and external audit are among the most useful for all the financial units, because they create a climate of "security", avoiding irregularities and thefts by endogenous and exogenous factors. The audit, both internal and external, is related to all financial instruments since ancient times until today, to fit the needs of each era. The purpose of this project is both to examine the usefulness of both tests, as well as the juxtaposition of their interdependence from the survival and development of economic entities. Finally, this scientific research can serve as a source of information for subsequent research in the field of control and audit in general science.
| Institution and School/Department of submitter: | Σχολή Διοίκησης & Οικονομίας/ Τμήμα Λογιστικής & Χρηματοοικονομικής |
| Subject classification: | Auditing Auditing, Internal Ελεγκτική Ελεγκτική, Εσωτερική |
| Keywords: | Audit;Internal Audit;External Audit;Ελεγχος;Εσωτερικός έλεγχος;Εξωτερικός έλεγχος |
| Description: | Πτυχιακή εργασία--Σχολή Διοίκησης & Οικονομίας--Τμήμα Λογιστικής & Χρηματοοικονομικής,2015--7177 |
| URI: | http://195.251.240.227/jspui/handle/123456789/12956 |
| Table of contents: | THANKING NOTE 1 CONTENTS 1 RESUME 4 CHAPTER 1 PURPOSE AND NECESSITY FOR THESIS 4 1.1 INTRODUCTION 4 1.2 NECESSITY OF THESIS 4 1.3 STRUCTURE OF THESIS 5 CHAPTER 2 INTRODUCTION TO AUDITING 5 2.1 INTRODUCTION 5 2.2 HISTORICAL BACKGROUND OF AUDIT 5-6-7 2.3 CONCEPTUAL FRAMEWORK OF AUDITING 7-8 2.4 EXAMINED ISSUES OF AUDITING 8 2.5 NECESSITY OF AUDITING 9 2.6 PURPOSE OF AUDITING 9-10 2.7 AUDITING DISTINCTIONS 10 2.8 CATEGORIES - AUDITING KINDS 10 2.8.1 EX ANTE AND EX POST AUDITS 10 2.8.2 SPECIFIC AND GENERAL AUDITS 10 2.8.3 PERMANENT, REGULAR AND TEMPORARY AUDITS 11 2.8.4 VERTICAL AND HORIZONTAL AUDITS 11 CHAPTER 3 INTERNAL AUDIT 11 3.1 INTRODUCTION 11 3.2 CONCEPTUAL FRAMEWORK OF INTERNAL AUDIT 12 3.2.1 GENERAL 12 3.2.2 INTERNAL CONTROL SYSTEM 12 3.2.3 INTERNAL AUDIT 12 3.3 HISTORY OF INTERNAL AUDIT 13 3.4 INTERNAL AUDIT ISSUES 13 3.5 THE NEED FOR INTERNAL AUDIT 14 3.6 PURPOSE OF INTERNAL AUDIT 14 3.7 CATEGORIES OF INTERNAL AUDIT 14 3.7.1 GENERAL 14 3.7.2 FINANCIAL AUDIT 15 3.7.3 MANAGEMENT AUDIT 15 3.7.4 OPERATIONAL AUDIT 15 3.7.5 PRODUCTION AUDIT 15 3.8 CHARACTERISTICS OF EFFECTIVE INTERNAL AUDIT 16 3.8.1 IN GENERAL 16 3.8.2 INDEPENDENCE 16 3.8.3 ORGANIZATIONAL PLAN 16-17 3.8.4 AUTHORIZATION, AWARDING AND RESPONSIBILITIES SYSTEM 17 3.8.5 ACCOUNTING STRUCTURE 17 3.8.6 MODERN STAFF POLICY 17-18 3.8.7 SUITABLE AND EFFECTIVE INTERNAL AUDIT STAFF 18 CHAPTER 4 THE EXTERNAL AUDIT 18 4.1 INTRODUCTION 18 4.2 CONCEPTUAL FRAMEWORK OF EXTERNAL AUDIT 18 4.3 INSTITUTIONAL FRAMEWORK OF EXTERNAL AUDIT 19 4.4 WORKING FRAMEWORK OF EXTERNAL AUDIT 19-20 4.5 CATEGORIES OF EXTERNAL AUDITS 20 4.5.1 IN GENERAL 20 4.5.2 FINANCIAL AUDIT 20 4.5.3 OPERATIONAL AUDIT 20 4.5.4 PERFORMANCE AUDIT 20 4.5.5 COMPLIANCE AUDIT 21 4.5.6 SPECIAL AUDIT 21 4.6 THE ROLE AND ACTIVITY OF THE EXTERNAL AUDITOR 21 4.7 ADVANTAGES OF USING AN EXTERNAL AUDITOR 22 CHAPTER 5 THE INTERNAL AND EXTERNAL AUDIT OF BUSINESS AND THE INVESTIGATION OF THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT 22 5.1 INTRODUCTION 22 5.2 SIMILARITIES OF INTERNAL AND EXTERNAL AUDIT 22-23 5.3 DIFFERENCES IN INTERNAL AND EXTERNAL AUDIT 23-24 5.4 RESEARCH REVIEW REGARDING THE INTEDEPENDENCE OF INTERNAL AND EXTERNAL AUDIT 24-25 CHAPTER 6 CONCLUSIONS 25-26 GREEK BIBLIOGRAPHY 26 FOREIGN BIBLIOGRAPHY 27 |
| Appears in Collections: | Πτυχιακές Εργασίες |
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