Eintrag weiter verarbeiten
An Internal Control Evaluation Tool For The Construction Industry
Gespeichert in:
| Zeitschriftentitel: | Journal of Business & Economics Research (JBER) |
|---|---|
| Personen und Körperschaften: | , |
| In: | Journal of Business & Economics Research (JBER), 7, 2011, 12 |
| Format: | E-Article |
| Sprache: | Unbestimmt |
| veröffentlicht: |
Clute Institute
|
| author_facet |
Orchard, Lou X. Butterfield, Scott L. Orchard, Lou X. Butterfield, Scott L. |
|---|---|
| author |
Orchard, Lou X. Butterfield, Scott L. |
| spellingShingle |
Orchard, Lou X. Butterfield, Scott L. Journal of Business & Economics Research (JBER) An Internal Control Evaluation Tool For The Construction Industry |
| author_sort |
orchard, lou x. |
| spelling |
Orchard, Lou X. Butterfield, Scott L. 2157-8893 1542-4448 Clute Institute http://dx.doi.org/10.19030/jber.v7i12.2370 <jats:p><p class="MsoNormal" style="text-align: justify; margin: 0in 40.5pt 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper presents a Control Objectives Reconciliation, a tool that independent auditors of clients in the construction industry should find useful in performing a preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>Auditors are advised to compare their client&rsquo;s control objectives with those presented in Exhibits 1 through 7.<span style="mso-spacerun: yes;">&nbsp; </span>Where the client&rsquo;s system appears to omit significant control objectives, the auditor should consider the risks brought on or magnified by the omission during the preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Control Objectives Reconciliation is also potentially useful to Construction Company CFOs or Controllers who may be concerned about the adequacy of their company&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Reconciliation also highlights for Construction Company CFOs or Controllers those internal controls deemed to be important to their external, independent auditors.</span></span></p></jats:p> An Internal Control Evaluation Tool For The Construction Industry Journal of Business & Economics Research (JBER) |
| doi_str_mv |
10.19030/jber.v7i12.2370 |
| facet_avail |
Online Free |
| format |
ElectronicArticle |
| fullrecord |
blob:ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTkwMzAvamJlci52N2kxMi4yMzcw |
| id |
ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTkwMzAvamJlci52N2kxMi4yMzcw |
| institution |
DE-D275 DE-Bn3 DE-Brt1 DE-Zwi2 DE-D161 DE-Gla1 DE-Zi4 DE-15 DE-Pl11 DE-Rs1 DE-105 DE-14 DE-Ch1 DE-L229 |
| imprint |
Clute Institute, 2011 |
| imprint_str_mv |
Clute Institute, 2011 |
| issn |
2157-8893 1542-4448 |
| issn_str_mv |
2157-8893 1542-4448 |
| language |
Undetermined |
| mega_collection |
Clute Institute (CrossRef) |
| match_str |
orchard2011aninternalcontrolevaluationtoolfortheconstructionindustry |
| publishDateSort |
2011 |
| publisher |
Clute Institute |
| recordtype |
ai |
| record_format |
ai |
| series |
Journal of Business & Economics Research (JBER) |
| source_id |
49 |
| title |
An Internal Control Evaluation Tool For The Construction Industry |
| title_unstemmed |
An Internal Control Evaluation Tool For The Construction Industry |
| title_full |
An Internal Control Evaluation Tool For The Construction Industry |
| title_fullStr |
An Internal Control Evaluation Tool For The Construction Industry |
| title_full_unstemmed |
An Internal Control Evaluation Tool For The Construction Industry |
| title_short |
An Internal Control Evaluation Tool For The Construction Industry |
| title_sort |
an internal control evaluation tool for the construction industry |
| url |
http://dx.doi.org/10.19030/jber.v7i12.2370 |
| publishDate |
2011 |
| physical |
|
| description |
<jats:p><p class="MsoNormal" style="text-align: justify; margin: 0in 40.5pt 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper presents a Control Objectives Reconciliation, a tool that independent auditors of clients in the construction industry should find useful in performing a preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>Auditors are advised to compare their client&rsquo;s control objectives with those presented in Exhibits 1 through 7.<span style="mso-spacerun: yes;">&nbsp; </span>Where the client&rsquo;s system appears to omit significant control objectives, the auditor should consider the risks brought on or magnified by the omission during the preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Control Objectives Reconciliation is also potentially useful to Construction Company CFOs or Controllers who may be concerned about the adequacy of their company&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Reconciliation also highlights for Construction Company CFOs or Controllers those internal controls deemed to be important to their external, independent auditors.</span></span></p></jats:p> |
| container_issue |
12 |
| container_start_page |
0 |
| container_title |
Journal of Business & Economics Research (JBER) |
| container_volume |
7 |
| format_de105 |
Article, E-Article |
| format_de14 |
Article, E-Article |
| format_de15 |
Article, E-Article |
| format_de520 |
Article, E-Article |
| format_de540 |
Article, E-Article |
| format_dech1 |
Article, E-Article |
| format_ded117 |
Article, E-Article |
| format_degla1 |
E-Article |
| format_del152 |
Buch |
| format_del189 |
Article, E-Article |
| format_dezi4 |
Article |
| format_dezwi2 |
Article, E-Article |
| format_finc |
Article, E-Article |
| format_nrw |
Article, E-Article |
| _version_ |
1792326487374823434 |
| geogr_code |
not assigned |
| last_indexed |
2024-03-01T12:21:52.884Z |
| geogr_code_person |
not assigned |
| openURL |
url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fvufind.svn.sourceforge.net%3Agenerator&rft.title=An+Internal+Control+Evaluation+Tool+For+The+Construction+Industry&rft.date=2011-02-05&genre=article&issn=1542-4448&volume=7&issue=12&jtitle=Journal+of+Business+%26+Economics+Research+%28JBER%29&atitle=An+Internal+Control+Evaluation+Tool+For+The+Construction+Industry&aulast=Butterfield&aufirst=Scott+L.&rft_id=info%3Adoi%2F10.19030%2Fjber.v7i12.2370&rft.language%5B0%5D=und |
| SOLR | |
| _version_ | 1792326487374823434 |
| author | Orchard, Lou X., Butterfield, Scott L. |
| author_facet | Orchard, Lou X., Butterfield, Scott L., Orchard, Lou X., Butterfield, Scott L. |
| author_sort | orchard, lou x. |
| container_issue | 12 |
| container_start_page | 0 |
| container_title | Journal of Business & Economics Research (JBER) |
| container_volume | 7 |
| description | <jats:p><p class="MsoNormal" style="text-align: justify; margin: 0in 40.5pt 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper presents a Control Objectives Reconciliation, a tool that independent auditors of clients in the construction industry should find useful in performing a preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>Auditors are advised to compare their client&rsquo;s control objectives with those presented in Exhibits 1 through 7.<span style="mso-spacerun: yes;">&nbsp; </span>Where the client&rsquo;s system appears to omit significant control objectives, the auditor should consider the risks brought on or magnified by the omission during the preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Control Objectives Reconciliation is also potentially useful to Construction Company CFOs or Controllers who may be concerned about the adequacy of their company&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Reconciliation also highlights for Construction Company CFOs or Controllers those internal controls deemed to be important to their external, independent auditors.</span></span></p></jats:p> |
| doi_str_mv | 10.19030/jber.v7i12.2370 |
| facet_avail | Online, Free |
| format | ElectronicArticle |
| format_de105 | Article, E-Article |
| format_de14 | Article, E-Article |
| format_de15 | Article, E-Article |
| format_de520 | Article, E-Article |
| format_de540 | Article, E-Article |
| format_dech1 | Article, E-Article |
| format_ded117 | Article, E-Article |
| format_degla1 | E-Article |
| format_del152 | Buch |
| format_del189 | Article, E-Article |
| format_dezi4 | Article |
| format_dezwi2 | Article, E-Article |
| format_finc | Article, E-Article |
| format_nrw | Article, E-Article |
| geogr_code | not assigned |
| geogr_code_person | not assigned |
| id | ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMTkwMzAvamJlci52N2kxMi4yMzcw |
| imprint | Clute Institute, 2011 |
| imprint_str_mv | Clute Institute, 2011 |
| institution | DE-D275, DE-Bn3, DE-Brt1, DE-Zwi2, DE-D161, DE-Gla1, DE-Zi4, DE-15, DE-Pl11, DE-Rs1, DE-105, DE-14, DE-Ch1, DE-L229 |
| issn | 2157-8893, 1542-4448 |
| issn_str_mv | 2157-8893, 1542-4448 |
| language | Undetermined |
| last_indexed | 2024-03-01T12:21:52.884Z |
| match_str | orchard2011aninternalcontrolevaluationtoolfortheconstructionindustry |
| mega_collection | Clute Institute (CrossRef) |
| physical | |
| publishDate | 2011 |
| publishDateSort | 2011 |
| publisher | Clute Institute |
| record_format | ai |
| recordtype | ai |
| series | Journal of Business & Economics Research (JBER) |
| source_id | 49 |
| spelling | Orchard, Lou X. Butterfield, Scott L. 2157-8893 1542-4448 Clute Institute http://dx.doi.org/10.19030/jber.v7i12.2370 <jats:p><p class="MsoNormal" style="text-align: justify; margin: 0in 40.5pt 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper presents a Control Objectives Reconciliation, a tool that independent auditors of clients in the construction industry should find useful in performing a preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>Auditors are advised to compare their client&rsquo;s control objectives with those presented in Exhibits 1 through 7.<span style="mso-spacerun: yes;">&nbsp; </span>Where the client&rsquo;s system appears to omit significant control objectives, the auditor should consider the risks brought on or magnified by the omission during the preliminary evaluation of the client&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Control Objectives Reconciliation is also potentially useful to Construction Company CFOs or Controllers who may be concerned about the adequacy of their company&rsquo;s internal control system.<span style="mso-spacerun: yes;">&nbsp; </span>The Reconciliation also highlights for Construction Company CFOs or Controllers those internal controls deemed to be important to their external, independent auditors.</span></span></p></jats:p> An Internal Control Evaluation Tool For The Construction Industry Journal of Business & Economics Research (JBER) |
| spellingShingle | Orchard, Lou X., Butterfield, Scott L., Journal of Business & Economics Research (JBER), An Internal Control Evaluation Tool For The Construction Industry |
| title | An Internal Control Evaluation Tool For The Construction Industry |
| title_full | An Internal Control Evaluation Tool For The Construction Industry |
| title_fullStr | An Internal Control Evaluation Tool For The Construction Industry |
| title_full_unstemmed | An Internal Control Evaluation Tool For The Construction Industry |
| title_short | An Internal Control Evaluation Tool For The Construction Industry |
| title_sort | an internal control evaluation tool for the construction industry |
| title_unstemmed | An Internal Control Evaluation Tool For The Construction Industry |
| url | http://dx.doi.org/10.19030/jber.v7i12.2370 |