Internal Control Purchasing-Supplier Cycle: Evaluation of internal control: public institutions - Softcover

Sqalli Houssaini, Hamza

Softcover

ISBN 10: 6204088653 ISBN 13: 9786204088655

Verlag: Our Knowledge Publishing, 2021

Inhaltsangabe

To control is to bring two elements together and identify the differences. Control is a natural act that man has always performed. It is an organizational act inherent to any organized group. This common act will become, in the best organized companies, an activity specific to professionals who will focus on assets and accounts in order to detect possible misappropriations and recording errors. The effectiveness of internal control is conditioned by the respect of a certain number of principles. In order to achieve the objectives mentioned above (protection and safeguarding of assets, quality of information), internal control relies on a set of formalized procedures, methods and controls implemented by the administrative organization. Through this book, we have tried to highlight the importance of the evaluation of internal control in an audit mission in terms of orienting the audit program towards areas of risk and lightening the work of auditing the accounts. After having proceeded to the examination and the evaluation of the procedures constituting the cycle Purchasing-suppliers.

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Über die Autorin bzw. den Autor

Hamza Sqalli Houssaini Licenciado por la Escuela Nacional de Comercio y Gestión de Settat, Marruecos, en Control de Gestión y Sistema de Información - Mención Buena. Certificado en Gestión de Calidad Grupo AFNOR ISO 9001 V2015.

Details zur Ausgabe

• Verlag: Our Knowledge Publishing
• Erscheinungsdatum: 2021
• Sprache: Englisch
• ISBN 10: 6204088653
• ISBN 13: 9786204088655
• Einband: Taschenbuch
• Anzahl der Seiten: 60
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: preigu; mail@preigu.de; ; Lengericher Landstr. 19; Osnabrück; 49078; Deutschland