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Internal check
- 2. INTERNAL CHECK PRESENTED BY :- SUSHMA PARAB 231 ALEENA PEREIRA 232 SNEHA PILLAI 233
- 3. DEFINATION:- • INSTITUTE OF CHARTERED ACCOUNTANT OF ENGLAND & WALES • GUIDANCE NOTES OF ICAI
- 4. OBJECTIVES • ERROR & FRAUD • MISAPPROPRIATION • DUTIES & RESPONSIBILITIES • ACCURATE RECORDING • REDUCED WORK LOAD
- 5. ADVANTAGES • DIVISION OF WORK • DETECTION OF ERRORS • MINIMIZATION OF ERRORS • MORAL INFLUENCE • EFFICIENCY & ECONOMY • PROFITABILITY • FINAL ACCOUNTS • CONVINCE
- 6. DISADVANTAGES • QUALITY OF WORK • COMPLACENCY OF MANAGEMENT • EXPENSIVE • CONFUSION • CHANCE OF COLLUSION
- 7. AUDITOR’S DUTIES • ESTABLISHMENT OF INTERNAL CHECK SYSTEM • RELIABILITY ON THE SYSTEM OF INTERNAL CHECK • EVALUATION
- 8. CASE STUDY