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Internal Control Systems PDF Form

Internal Control Systems PDF Form

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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from opentuition.com in this lecture we're going to look at internal controls if the auditor thinks that the internal controls are working properly then they're able to rely on them and do less testing of the numbers themselves so we need to understand what controls are what the auditor does in terms of recording them assessing them and then finally testing the controls that are in place at the client so it's those issues that we need to look at first of all we need to understand a little bit about how you record the controls at a client so recording the client accounting systems and you may be asked about the different methods of recording that can be used by the audit firm and the principal methods are narrative notes flowcharts and questionnaires narrative notes means that you simply make a list of the procedures the client has in place and these will be

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