检索结果-南通市图书馆

International Conference on Computer and Information Technology(ICCIT’2012);International Conference on Mechanical,Production and Materials Engineering(ICMPME’2012);International Conference on Electrical and Electronics Engineering(ICEEE’2012);International Conference on Chemical and Environmental Sciences(ICCES’2012);International Conference on Applied and Management Sciences(IAMS’2012);International Conference on Medical and Pharmaceutical Sciences(ICMPS’2012)

作者： Deerajen RAMASAWMY Mootooganagen RAMEN the Faculty of Law ＆ Management at the University of Mauritius

The introduction of corporate governance principle has made it compulsory for large and complex organizations to integrate an internal audit department within their organizational structure. Since internal and external auditors have some similar duties, an efficient cooperation between them can be beneficial. This study aims to assess the external auditors’ perceptions on internal audit and whether these external auditors agree that coordination brings many advantages. A survey methodology was used. The findings revealed that most external auditors have a low perception on the internal auditors’ independence and objectivity. They also agreed that coordination leads to some benefits. It was also found that the external auditors give ample importance to the internal auditors’ objectivity, competence, work performance, the client business risk and the internal auditors’ relationship with audit committee before relying on internal audit. Finally, some recommendations were proposed to maximize external auditors’ reliance on internal audit.

关键词： Internal audit external audit audit Assignments

来源： cnki会议评论

在线全文

cnki会议

学校读者我要写书评

暂无评论

Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan

引用

Journal of Modern Accounting and auditing 2014年第2期10卷 191-209页

作者： Reem Okab AL-Huson University College AL-Huson Jordan

This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.

关键词： external audit anti-money laundering internal audit internal control

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：