Continuous auditing (Record no. 12305)

MARC details
000 -LEADER
fixed length control field 00785npc a2200157Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2013 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 657.45
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name SINGHAL, DEEP
245 ## - TITLE STATEMENT
Title Continuous auditing
Remainder of title Future of internal audit
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 69-73
520 ## - SUMMARY, ETC.
Summary, etc. Continuous auditing(CA) is defined as a methodology for issuing audit reports simultaneously with, or a short period of time after, the occurrence of the relevant events (CICA/AICPA 1999). CA methodology can utilise the IT capability to capturetransactional and process data at the source and in the disaggregated and unfiltered form to achive more efficient, effective and timely audits.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term AUDITING
773 ## - HOST ITEM ENTRY
Other item identifier P15071
Note M
Host Itemnumber 21600
Host Biblionumber 11163
Title CHARTERED ACCOUNTANT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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