Abstract
Companies that are subject to regular audits must continue to confirm the existence of an internal control system (ICS). To date, auditors assess the internal control system only to obtain an understanding of the entity to be audited for consideration in the preparation of the ICS audit strategy and the audit approach.
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- 1.
Atteslander and Cheetham (2007).
Reference
Atteslander, J., & Cheetham, M. (2007). Vorschläge der Unternehmen zum IKS: Definition der Gesetzgebung und die Rolle der Revisionsstelle. Der Schweizer Treuhänder: Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung; offizielles Organ der Treuhand-Kammer. - Zürich, 81.2007(1/2), 30–37.
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Müller, R., Drax, C. (2014). Internal Control System (ICS). In: Müller, R., Wittmer, A., Drax, C. (eds) Aviation Risk and Safety Management. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-319-02780-7_4
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DOI: https://doi.org/10.1007/978-3-319-02780-7_4
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