Auditing as Preventive Measure of Future Financial Crisis
Internal Control System: Possibilities and Dangers
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The author divided this book into two parts. In the first part he tries to identify qualitatively the causes of global financial crisis and how the financial crisis educated auditors then he interprets what should be the role of auditing practice to prevent future global crisis. In the second part he describes the importance of internal control system keep in mind its possibilities and dangers based on a case study approach In recent years, the global economy has experienced some corporate collapses, scandals and financial failures stemming from excessive risk taking and irresponsibility by so...
The author divided this book into two parts. In the first part he tries to identify qualitatively the causes of global financial crisis and how the financial crisis educated auditors then he interprets what should be the role of auditing practice to prevent future global crisis. In the second part he describes the importance of internal control system keep in mind its possibilities and dangers based on a case study approach In recent years, the global economy has experienced some corporate collapses, scandals and financial failures stemming from excessive risk taking and irresponsibility by some businesses coupled with many weaknesses in the internal control system of these companies. In recent years, the auditor¿s responsibility in many countries has been extended from just presenting an opinion regarding an entity to the identification of weaknesses in the internal control system (auditing internal control). The dangers and possibilities of auditing internal control is what this paper is trying to investigate.
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