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There are five major events in U.S. history which have had significant impact on the growth of IT auditing. These are the Equity Funding scandal, the development of the Internet and e-commerce, the 1998 IT failure at AT&T Corporation, the Enron and Arthur Andersen LLP scandal, and the September 11, 2001 Attacks.
Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...
The Institute of Chartered Accountants of Nigeria (ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). [1] The relationship between the two organizations has been tense.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
The mandate of the Office of the Auditor-General for the Federation is also restricted to the audit of Federal bodies. Each of the 36 states of Nigeria has two Auditors-General, one for the audit of state institutions and the other for the audit of local governments within the state.
The Financial Reporting Council (FRC) of Nigeria, formerly the Nigerian Accounting Standards Board (NASB), is an organization charged with setting accounting standards in Nigeria. On Thursday, 6 May 2021, Shuaibu Adamu Ahmed was inaugurated by the Minister of Industry, Trade and Investment, Adeniyi Adebayo, as the Executive Secretary/Chief ...
The history of Nigeria can be traced to the earliest inhabitants whose date remains at least 13,000 BC through the early civilizations such as the Nok culture which began around 1500 BC. Numerous ancient African civilizations settled in the region that is known today as Nigeria, such as the Kingdom of Nri, [1] the Benin Kingdom, [2] and the Oyo ...