Continuous auditing (Record no. 12305)
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000 -LEADER | |
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fixed length control field | 00785npc a2200157Ia 4500 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 140613s2013 xx 000 0 und d |
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
Classification number | 657.45 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | SINGHAL, DEEP |
245 ## - TITLE STATEMENT | |
Title | Continuous auditing |
Remainder of title | Future of internal audit |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Date of publication, distribution, etc. | 2013 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 69-73 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Continuous auditing(CA) is defined as a methodology for issuing audit reports simultaneously with, or a short period of time after, the occurrence of the relevant events (CICA/AICPA 1999). CA methodology can utilise the IT capability to capturetransactional and process data at the source and in the disaggregated and unfiltered form to achive more efficient, effective and timely audits. |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | AUDITING |
773 ## - HOST ITEM ENTRY | |
Other item identifier | P15071 |
Note | M |
Host Itemnumber | 21600 |
Host Biblionumber | 11163 |
Title | CHARTERED ACCOUNTANT |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Dewey Decimal Classification |
Koha item type | Articles |
No items available.