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NCJ Number: 69971 Find in a Library
Title: Coopers and Lybrand International Internal Control References Manual, V 5 Non-Cycle Control Objectives
Corporate Author: Coopers and Lybrand
United States of America
Date Published: 1978
Page Count: 153
Sponsoring Agency: Coopers and Lybrand
New York, NY 10020
Format: Document
Language: English
Country: United States of America
Annotation: The fifth volume of the Internal Control Reference Manual explains questions found in the Internal Control Questionnaire (ICQ) which refer to noncycle control objectives.
Abstract: It also assists the auditor in completing the Record of Control Weaknesses. The question, as it appears in the ICQ, is printed at the beginning of each explanation. Following the question is an explanation of the purpose of control procedures covered by the question. Procedures commonly found in practice are set forth, with explanations of the impact of those procedures on the adequacy of the company's internal control. Where appropriate, cross-reference is made to the common control procedures described; information is presented in three columns, describing a typical situation or procedure, the impact of the situation on adequacy control, and an example of the circumstances described. Additionally, the usual effect of a 'no' answer on the financial statements and on audit procedures is described, with explanations and examples of the errors that could be present in the financial statements as a result of the control weakness. Finally, changes that would usually be made in audit procedures as a result of the control weakness are described. An index to questions found in this volume is included. For related documents, see NCJ 69967-70.
Index Term(s): Auditing standards; Audits; Investigative auditing procedures; Questionnaires; Reference materials
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