Section 378ZF of the Companies Act 2013 as amended by the Companies (Amendment) Act, 2020 . Provisions and rules related to Internal audit.
For example, an internal financial audit may find severe internal control deficiencies that an internal auditor believes will not pass an external financial audit. Management agreed to implement changes within the next six weeks. After six weeks, the internal auditor may be tasked with implementing a...
While it's not a requirement to be an internal auditor, many internal auditors find that achieving CPA status significantly helps their careers and salary prospects. It is also a requirement to file reports with the SEC. The CPA requirements vary by state, but the common minimum requirement is...
The internal auditor is often called upon to investigate whistleblower reports and other complaints of violation of corporate policies. To maintain independence from management, the internal auditor has a direct reporting relationship to the audit committee of the board of directors. View chapterExplore...
Using a sample of companies that disclosed auditor-attested evaluation of internal control over financial reporting under the SOX Section 404 provision, th... Jeong-Bon Kim V,Byron Y. Song,Liandong Zhang - 《Social Science Electronic Publishing》 被引量: 435发表: 2009年 Internal Control Quality...
In this paper, we investigate whether companies that voluntarily comply with the provisions under Section 404(b) of the Sarbanes-Oxley Act of 2002 enjoy a ... CA Cassell,LA Myers,Jian Zhou - 《Ssrn Electronic Journal》 被引量: 35发表: 2013年 Auditor client relationship and audit Quality :...
Li, Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions, J. CAR. 30. 3(2013): 970-995.Beng Wee Goh,Jayanthi Krishnan,Dan Li.Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit ...
Further, we find that auditor quality attenuates the negative response to Section 302 disclosures and that accelerated filers-larger firms required to file under Section 404-have significantly less negative returns (-1.10 percent) than non-accelerated filers (-4.22 percent). The findings have ...
The Sarbanes- Oxley Act and subsequent rulemaking commenced by the SEC is effecting far-reaching changes in corporate governance, financial statement disclosure and auditor independence. Specifically with sections 302 and 404, companies ... S Anisingaraju - 《Computer Technology Review》 被引量: 7发...
The short-dated maturity of the existing RCF remains a principal risk to the Group, which is also highlighted by the Group’s auditor, KPMG LLP, in their Independent Audit Report. Opportunity: The Group expects that a refinancing of the current facilities will be completed before 31 December ...