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A night auditor is an employee who works at the reception of a hotel during the course of the night shift. Apart from performing the usual duties of a hotel receptionist, the night auditor's main task is to perform accounting checks. Depending on the hotel's size, a night auditor might be responsible for coordinating with other night shift ...
A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...
The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
Audit management oversees the internal/external audit staff, establishes audit programs, and hires and trains the appropriate audit personnel. The staff should have the necessary skills and expertise to identify inherent risks of the business and assess the overall effectiveness of controls in place relating to the company's internal controls.
Because of frequent turnover and absences among staff, double shifts are common, adding additional stress to the job, former employees said. One night in July 2012, a juvenile inmate at Thompson Academy was lining up with other boys after taking a shower when he realized that the boxer shorts he had been issued were too big.