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Topic: The Auditors

	European Court of Auditors - Wikipedia, the free encyclopedia
		The European Court of Auditors is one of five institutions of the European Union.
		The Court of Auditors checks that all the Union's revenue has been received and all its expenditure incurred in a lawful and regular manner and that the EU budget has been managed soundly.
		The Court was established on 22 July 1975 by the Budgetary Treaty of 1975.
	en.wikipedia.org /wiki/European_Court_of_Auditors (830 words)

	Sequence Inc. - Why Didn't Our Auditors Find the Fraud?
		Auditors utilize sampling techniques to test certain transactions during the performance of an audit or review, since it would be nearly impossible and too expensive to test every single transaction.
		Auditors have some responsibility for the detection of both errors and frauds that are material, but this responsibility is not absolute.
		The auditors must consider and identify the risk of fraud, and must continuously evaluate evidence throughout the audit to determine whether or not there are any fraud indicators.
	www.sequence-inc.com /press/auditorsfind.htm (1348 words)

	Auditors
		Auditors allow objects to make mandatory commitments about their behaviour (such as immutability or determinism), as contrasted with types, which constrain data but are only discretionary with respect to behaviour.
		The auditor and guard are analogous to the private key and public key in conventional code signing; when a guard verifies an object instance, we can be sure it was created by an entity that holds the auditor.
		auditor is implemented natively in the interpreter, made available in the universal scope, and used by the auditing machinery.
	www.erights.org /elang/kernel/auditors/index.html (5005 words)

	IRMI - Embedded Risk Management: The Auditors' Contribution
		Anyone who has the patience to listen can learn to do this work, but I suggest it is auditors, and particularly internal auditors, who are most used to the lifestyle of traveling to visit people, asking them questions, studying reality, and then discussing and agreeing to recommendations for improvement.
		Internal auditors are the ones most likely to make embedded risk management work, but they need some new skills to do it well.
		Auditors who want to develop the best possible skills for uncovering and cultivating risk management need to concentrate on understanding management thinking, and on recognizing a range of thought processes that manage risk but do not involve a risk register or signed form.
	www.irmi.com /expert/articles/leitch004.asp (1959 words)

	Draft audit focused on expenses - The Honolulu Advertiser - Hawaii's Newspaper
		Auditors in the draft also pointed to a lack of clear procedures in some areas.
		Auditors said there were approximately $97,000 worth of "disallowed and questionable charges" (including the travel upgrades) made to the protocol fund over three years.
		Dobelle said Blanchfield told the auditors that if they wanted all the individual chits from restaurants which were not part of the documentation, she could recover them from First Hawaiian Bank.
	the.honoluluadvertiser.com /article/2004/Jun/20/ln/ln08a.html (1983 words)

	Scientology - Wikipedia, the free encyclopedia
		The auditing process is intended to help the practitioner (referred to as a preclear or PC) to unburden himself or herself of specific traumatic incidents, prior ethical transgressions and bad decisions, which are said to collectively restrict the preclear from achieving his or her goals and lead to the development of a "reactive mind".
		The auditor asks the preclear to respond to a list of questions which are designed for specific purposes and given to the preclear in a strictly regulated way.
		Per Church policy, auditors are trained not to "evaluate for" their preclears; i.e., they are forbidden from suggesting, interpreting, degrading or invalidating the preclear's answers.
	en.wikipedia.org /wiki/Scientology (8931 words)

	USATODAY.com - U.N. threatens to pull Sudan auditors (Site not responding. Last check: 2007-11-01)
		She said she had informed Secretary-General Kofi Annan on May 16 that she would be instructing the auditors to prepare to withdraw from the U.N. Mission in Sudan by May 31 because of Pronk's interference.
		U.N. staffers in Sudan became distrustful of the auditors after two staffers involved in purchasing for the peacekeeping operation were put on paid leave in January pending completion of an investigation into fraud and mismanagement, according to recent U.N. documents seen by The Associated Press.
		The auditors, in return, will make clear whether a staffer is being asked about an audit or an investigation and will allow staffers to correct and comment on draft audits and request "a mutually signed summary record of an interview," Pronk said in the document.
	www.usatoday.com /news/world/2006-05-25-sudan-auditors_x.htm (808 words)

	Auditors Seek Halliburton Probe - CBS News
		DCAA auditors determined last month that Halliburton subsidiary KBR may have overcharged by more than $61 million for fuel it bought in Kuwait and delivered in Iraq.
		The request for a deeper probe indicates DCAA auditors found evidence of possible violations of the law or federal regulations.
		The auditors only track spending on Pentagon contracts and have no power to rule on whether laws or rules were broken.
	www.cbsnews.com /stories/2004/01/15/iraq/main593444.shtml (696 words)

	Accountants and auditors
		Internal auditors examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste.
		Internal auditors also may recommend controls for their organization’s computer system, to ensure the reliability of the system and the integrity of the data.
		Employment of accountants and auditors is expected to grow faster than average for all occupations through the year 2014.
	www.bls.gov /oco/ocos001.htm (4185 words)

	Who Will Audit the Auditors? - Buyer's Guides and Special Reports - Sarbanes-Oxley - CFO.com (Site not responding. Last check: 2007-11-01)
		Such applications, he said during a recent meeting, may breach auditor independence rules if accounting firms are helping to set up the control systems they later evaluate.
		John Hagerty, vice president of research at AMR Research, agrees that external auditors and clients are stepping carefully around independence issues.
		"The auditors are all very cautious on what they can and cannot do, and it is one of the first things they talk about" when the subject turns to separation of duties, says Hagerty.
	www.cfo.com /article/1,5309,9848,00.html?f=features (732 words)

	UN Panel of External Auditors
		If a member of the Board of Auditors ceases to hold office as Auditor General (or equivalent title) in his own country, his tenure of office is terminated and he is succeeded as a member of the Board by his successor as Auditor General.
		The Board of Auditors is the sole judge as to the acceptance in whole or in part of certifications and representations by the Secretary-General and may proceed to such detailed examination and verification as it chooses of all financial records including those relating to supplies and equipment.
		The chairmanship of the Committee is rotated on biennial basis among the Directors of External Audit, and is held by the Philippines for 2005-2006.
	www.unsystem.org /auditors (1896 words)

	NationMaster - Encyclopedia: Big Four auditors
		In Israel, there are five large auditors, four of whom are affiliates of the "Big Four Auditors":
		Big collectives Deloitte Touche Tohmatsu (branded as Deloitte) is the second largest professional services firm in the world after PricewaterhouseCoopers and one of the Big Four auditors, a group of the largest international public accountancy firms.
		The Big 4 (or the Big Four) is a group of international accountancy firms that handle the vast majority of audits for publicly traded corporations.
	www.nationmaster.com /encyclopedia/Big-Four-auditors (1691 words)

	POLICY HIGHLIGHTER: Auditing the Auditors (Site not responding. Last check: 2007-11-01)
		Some state officials and bureaucrats think internal audits should be enough, while others are reluctant to allow the elected state auditor to do his job for fear his reports will not be truly independent.
		For example, a quick read through the newspapers would tell an auditor there are serious problems in the Department of Labor and Industries (L&I) and the Department of Transportation (DOT), yet both agencies received a "high" score for performance.
		Please refer to EFF Policy Highlighter 13-3 for a description of the job the state auditor should be allowed to do.
	www.nfib.com /object/3649657.html (741 words)

	The Institute of Internal Auditors (The IIA) - Progress Through Sharing
		The IIA is seeking comments from its members on the SEC Concept Release on Section 404 Guidance issued July 18, 2006.
		This holistic approach to business requires senior management and internal auditors to define, plan, and operationalize their corporate citizenship and to integrate CSR into their universe.
		The Institute of Internal Auditors · 247 Maitland Avenue · Altamonte Springs, Florida 32701-4201 U.S.A. All contents of this Web site, except where expressly stated, are the copyrighted property of The Institute of Internal Auditors, Inc. (The IIA®).
	www.theiia.org (443 words)

	Auditing the auditors
		Taxpayers hired a state auditor to perform such audits, but he is currently prohibited by the legislature and governor from doing his job.
		For example, a quick read through the newspapers would tell an auditor there are serious problems in the Department of Labor and Industries (LandI) and the Department of Transportation (DOT), yet both agencies received a "high" score for performance.
		This should be a wake-up call to the governor and state lawmakers that it is time to allow the state auditor to do his job.
	www.effwa.org /highlighters/v13_n4.php (823 words)

	The Auditors Are Coming, the Auditors Are Coming...and That Could Be Good News for You - Corporate Audits - CIO ...
		The sudden auditor skepticism about the godlike status of IT is a direct result of the dotcom crash and the corporate accounting scandals of the past two years, according to Jack Cooper, who until a year ago was CIO at pharmaceutical maker Bristol Myers Squibb.
		Keeping the auditors in the loop for new development projects helps ensure smooth audits because auditors can provide advice on security and reliability early in the game, making it easier to include appropriate controls and procedures.
		Auditors are also excellent resources for CIOs who need to build policies for handling information within their companies.
	www.cio.com /archive/041503/audit.html (3232 words)

	How to Grease the Audit Skids
		Auditors are a necessary evil in a new era of compliance marked by Sarbanes-Oxley, HIPAA and other regulations.
		After all, your company is paying auditors by the hour to determine whether the company complies with regulations, so the sooner you get them out of everybody's hair, the better.
		She said the vast majority of the company's employees are already trained on how to use the system, but for the most part the system is transparent to the employees because it does not require any major changes to their workflow to keep track of which documents were attached to a specific business process.
	www.baselinemag.com /article2/0,1397,1948175,00.asp (1189 words)

	Auditors of Salisbury Vermont (Site not responding. Last check: 2007-11-01)
		The duty of the town auditors is to examine and adjust the accounts of all town officers and all other persons authorized by law to draw orders on the town treasurer.
		Examination of the school district accounts must also be completed unless such accounts are audited by a public accountant.
		The auditors then must report the result of the audit to the voters of the town.
	www.salisburyvt.org /auditors.htm (238 words)

	CATHOLIC ENCYCLOPEDIA: St. Ignatius of Antioch
		It is also believed, and with great probability, that, with his friend Polycarp, he was among the auditors of the Apostle St. John.
		Receiving from the Apostles themselves, whose auditor he was, not only the substance of revelation, but also their own inspired interpretation of it; dwelling, as it were, at the very fountain-head of Gospel truth, his testimony must necessarily carry with it the greatest weight and demand the most serious consideration.
		Cardinal Newman did not exaggerate the matter when he said ("The Theology of the Seven Epistles of St. Ignatius", in "Historical Sketches", I, London, 1890) that "the whole system of Catholic doctrine may be discovered, at least in outline, not to say in parts filled up, in the course of his seven epistles".
	www.newadvent.org /cathen/07644a.htm (3481 words)

	Hugh Gusterson: The Auditors
		This impartial expert oversight that we assume to be part of the machinery of government might be called, by analogy to the world of financial accounting, the auditing function of government.
		In our society bureaucratic pyramids of auditors screen and collate expert judgments, passing them up to the top, where they are represented to the public by individuals such as the FDA commissioner, the CIA director, and the secretary of state, who function as spokespersons for the audit armies.
		Some government auditors police the private sector—as does the FDA when it scrutinizes the claims of pharmaceutical companies and the FAA when it monitors airlines.
	www.bostonreview.net /BR30.6/gusterson.html (2692 words)

	Secrets of Scientology: The E-Meter
		Left-handed auditors must purchase a left-handed E-meter, where the positions of the dials and knobs are reversed.
		Scientology's training routines (actually brainwashing procedures) teach an auditor to suppress all affect (and critical thought) while maintaining positive control over the pre-clear throughout the auditing session.
		The mechanical meter movement is specially designed to bounce around a lot, producing extra ``phenomena'' for the auditor to interpret.
	www-2.cs.cmu.edu /~dst/Secrets/E-Meter (1582 words)

	BW Online \| October 28, 2002 \| Auditing the Auditors
		If the auditor was named but made no settlement, the case got a 200.
		And so on, up to 1,600 if an auditor pleaded guilty or was convicted in a criminal case, the most severe of nine outcomes.
		While noting his analysis did not indicate that stock-market returns were actually caused by a given level of auditor riskiness, he did see a decided correlation: Stock in companies audited by firms with lower risk scores yielded higher total returns over the five years ended last November.
	www.businessweek.com /magazine/content/02_43/b3805127.htm (726 words)

	Political Subdivisions Audit Information FAQ
		The actual filing deadlines with the Auditors Office are the dates indicated in the previous question/answer.
		However, the Auditors Office would like the audit waiver requests to be submitted within 3 months of the political subdivisions year-end.
		With the passage of LB 568 in the 2002 Legislative Session, villages will now have to submit an independent auditors report, unless they have requested a waiver of the audit requirement and received approval of that request from the Auditors Office.
	www.auditors.state.ne.us /index_html?page=content/audit_info/faq.html (412 words)

	Corporate Governance - Auditors
		In Swedish companies, the external, independent auditors are elected by the shareholders at the Annual General Meeting for a period of four years.
		The auditors then examine the year-end financial statements and report findings including an assessment of the accuracy, completeness of the accounts as well as adherence to appropriate accounting procedures and principles.
		In addition, the auditors, at least annually, provide information to the Board about assignments performed in addition to auditing services, the consideration paid for such services and other circumstances of relevance for determining the auditor’s independence.
	ericsson.com /ericsson/corpinfo/corp_governance/auditors/index.shtml (331 words)

	The relationship between banking supervisors and banks' external auditors
		Banks play a vital role in economic life and the continued strength and stability of the banking system is a matter of general public concern.
		However, as the nature of this relationship varies significantly from country to country the guidance may not be applicable in its entirety to all countries.
		The Basel Committee and the IAPC hope, however, that it will provide useful guidance about the respective roles of the banking supervisors and external auditors in the many countries where the links are close or where the relationship is currently under study.
	www.bis.org /publ/bcbs87.htm (244 words)

	UNC Business - Fall 2005
		Decoupling tax and audit services means that the auditor reviewing the tax expense number in the public financial statements is no longer judging tax strategies developed by his own firm.
		Consequently, auditors will be much more conservative about allowing tax benefits to be recorded in financial statements when there is uncertainty about the tax strategy’s ultimate success.
		Ultimately, auditors at public accounting firms could prove to be a more effective deterrent of aggressive corporate tax planning than the IRS.
	www.kenan-flagler.unc.edu /news/alumniMag/2005Fall/changingrole.html (617 words)

	CBC News: Sponsorship program cost $355 million: auditors
		MONTREAL - Forensic auditors have found that the total cost of the sponsorship program was close to $355 million — that's $100 million more than was previously thought.
		Auditor General Sheila Fraser's office had previously estimated the scheme cost taxpayers about $250 million.
		The auditors found that about $2.5 million of sponsorship funds was bounced back to Liberal party coffers.
	www.cbc.ca /story/canada/national/2005/05/24/gomery050524.html (1625 words)

	SSRN-Security of Organizations' Information Systems (IS) and the Auditors: A Schematic Study by Jagdish Pathak
		The purpose of this paper is to outline and review the organizational requirement of IS security vis-a-vis the strategic mission of the auditors and the entities.
		The entire discourse is based on the cause-effect analysis pertaining to the auditing best practices, cost effectiveness, and system owners' transgression of responsibilities beyond their domains.
		The concept of total and comprehensive approach with the need for periodical reassessment is described in brief and applied to show why and how IS security supports the mission of auditors and the owners.
	papers.ssrn.com /sol3/papers.cfm?abstract_id=349840 (376 words)

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