| Titre : |
Auditing 101 |
| Type de document : |
texte imprimé |
| Auteurs : |
Alison B. Kaelin, Auteur |
| Année de publication : |
2016 |
| Article en page(s) : |
p. 18-21 |
| Langues : |
Américain (ame) |
| Catégories : |
Evaluation
Vérification interne
|
| Index. décimale : |
658.02 Gestion des entreprises selon leur taille |
| Résumé : |
Auditing is a critical process from all perspectives that should help identify weaknesses and opportunities for improvement. A well-planned audit can help catch gaps early in a process and avoid potentially larger and more costly mistakes later.
An auditor’s personal opinion does not matter; auditors must remain impartial and rely completely on objective evidence to identify compliance or non-conformance. An auditee’s best intentions or reasons why something didn’t happen as it should have do not matter. Both the auditor and the auditee must understand that the only yardstick for compliance is the contract, audit criteria and standard requirements. |
| Note de contenu : |
- PHASES OF AN AUDIT : Audit preparation - Audit performance - Audit reporting - Audit follow-up and closure
- AUDITING IN ACTION |
| En ligne : |
http://www.paintsquare.com/archive/?fuseaction=view&articleid=5891 |
| Format de la ressource électronique : |
Web |
| Permalink : |
https://e-campus.itech.fr/pmb/opac_css/index.php?lvl=notice_display&id=28396 |
in JOURNAL OF PROTECTIVE COATINGS & LININGS (JPCL) > Vol. 33, N° 8 (08/2016) . - p. 18-21
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Auditing 101 in JOURNAL OF PROTECTIVE COATINGS & LININGS (JPCL), Vol. 33, N° 8 (08/2016)
