Detail Management Reports on Internal Controls   Oleh:  Lightle, Susan S. ; Willis, David M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 4 (2000), page 57-66. Topik: MANAGEMENT; management reports; internal controls Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Turn to page xx of a publicly traded company’s annual report. If there’s a section where management discusses its internal controls, that company has found a venue to communicate with its shareholders - current and potential - about the strategies and policies it has adopted to ensure that the company is "under control.” Public companies increasingly include management reports on internal controls in their annual reports as a good corporate governance practice. At least for now, management has considerable latitude in deciding what it wishes to address in these reports. Should management be required to report on internal controls, and should independent auditors have to attest to such reports ? Although neither the SEC nor FASB require them, these reports have existed for more than a decade ; the debate on their mandatory inclusion has been waged for more than 20 years. There are, of course, varying opinions as to whether the needs of financial statement users are being met by existing reporting requirements. Since accountants and auditors are the professionals directly involved in auditing financial statements and reviewing internal controls, they may be in the best position to suggest what degree of reporting is appropriate. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved