# data[].attributes.body
Consists of 3 outsiders.

At least one of the members is a financial expert.

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Act as independent "check and balance" for internal audit function.

Act as a liaison with external auditors (who report to the audit committee, which hires and fires auditors and resolves disputes)

Look for ways to identify risk: Observe suspicious behavior, detect fra

# data[].attributes.body
A subcommittee with special responsibilities related to audit, formed by the boards of directors of publicly traded companies.

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Initiate fraud audits when employee fraud is suspected by the corporate management.

Hire fraud auditors to investigate the organization's own executives when theft or financial fraud is suspected.

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To investigate anomalies.

To gather evidence of fraud that may lead to criminal conviction.

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Employee theft of assets

Major financial frauds by management

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CIA - Certified Internal Auditor
CISA - Certified Information Sytems Auditor

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To examine and evaluate the organization's activities.

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Conduct financial audits

Perform IT audits (Examine an operation's compliance with organizational policy and legal obligations)

Assess operational efficiency

Detect and pursue fraud within the organization.

# data[].attributes.body
An independent assessment function in an organization, typically conducted by certified auditors who work for the organization.

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Tests of the internal control of the information system.

Substantive tests of data in the system's databases.

# data[].attributes.body
To make sure that the corporate financial statements are fairly presented by performing tests.

# data[].attributes.body
An independent attestation performed by an expert (the auditor) who expresses an opinion in the form of a formal audit report regarding the presentation of financial statements.

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The nature of the information required

The sources of the information acquired

The destination of the information

The accounting rules that need to be applied.

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Establish the objectives of internal control that the system must attain.

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Establish the objectives of internal control that the system must attain.

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Operational rules

Financial Reporting requirements (Eg: GAAP - Generally Accepted Accounting Principles)

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Design of Accounting Information System (Domain Experts)

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Design of Accounting Information System (Domain Experts)

# data[].attributes.body
Design of Conceptual System

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The Role of Accountants in Accounting Information System

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The Role of Accountants in Accounting Information System