| Internal Controls in Accounting and Business. |
| Click on the blue button for a summary of information at the site |
 |
|
|
|
|
|
|
|
|
|
|
| Websites linked to from this page hopefully will provide companies and accountants useful information on internal controls. |
| A Management Accounting Information Center article “Internal Control and Auditing Information On the Internet” tries to show how the Internet can be useful to accountants involved in internal control processes and auditing. Please click the home logo at the top left of this page to access this article. |
|
| Internal controls – government oversight. |
| Internal controls - reports. |
| Internal controls - management. |
| Internal controls - systems. |
| Internal controls – document control. |
| Internal controls – fraud prevention. |
|
| A Yahoo Pipes Search Product Search for Auditing Standards This Yahoo Pipes Search Product will search the world wide web for auditing standards on the type of business, e.g. transportation or retail, the operation situation, e.g. consignment sales, and any other terms you enter for which you seek auditing standards. This Yahoo Pipes Search Product is designed to use several strings of search terms related to auditing standards. Added to each string are the keywords you enter. The strings are used simultaneously in the search and then the results are fed into the pipe and filtered. Hopefully, this Yahoo Pipes Search Product identifies useful information that would have taken several hours to find by manually searching using Yahoo Search. Click here to go this Yahoo Pipes product. Right clicking should lead to being able to open in a new window. |
| A Management Accounting Information Center article “Accounting Departments Use of Yahoo Pipes (2010)” attempts to show how the Internet and mashups can be useful to the accounting department. Please click the home logo at the top left of this page to access this article. |
| A Management Accounting Information Center article “Using Yahoo Pipes to Show Upcoming Training, Exhibits, and Trade Show Events (2009)” attempts to show how the Internet and mashups can be useful for training company personnel. Please click the home logo at the top left of this page to access this article. |
| A Management Accounting Information Center article “Using Yahoo Pipes to Filter Podcast Feeds to Find Podcasts on Specific Topics” attempts to show how the Internet and mashups can be used to find podcasts useful to company personnel. Please click the home logo at the top left of this page to access this article. |
| A Management Accounting Information Center article “RSS Feed Use by Accountants and the Accounting Department (2006)” attempts to show how the Internet and RSS feeds can be used by accountants. Please click the home logo at the top left of this page to access this article. |
| The pie charts below were created using Google’s Chart Tools.
The first chart shows the approximate frequency in 2010 of the three principle methods of occupational fraud (fraud against a company committed by employees). Asset misappropriation is where an employee steals or misuses company resources. Corruption is where an employee corrupts a business transaction for benefit. And, financial statement fraud is the misstatement of financial reports to mislead users. The second chart shows the approximate frequency in 2010 of the five principle ways in which employees misappropriated company assets for the employee benefit. The third chart shows the five most frequent methods in 2010 that occupational fraud was detected. Receiving a tip about the fraud was by far the most frequent (40% of the detections). Three of the five most frequent detection methods can be initiated by the company (management review; internal audit; and account reconciliation). “Other” includes: document examination; external audit; surveillance/monitoring; notified by police; confession; and IT controls. The data in the graphs were obtained from the “Report to the Nation on Occupational Fraud and Abuse – 2010” published by the Association of Certified Fraud Examiners. Click here is go to the report (PDF file). |
|