"With so many people involved and all the code being looked at, it's such an unprecedented risk if we don't have good audit procedures, " said Bob Mack, a Gartner analyst.
32.
"' Analytical procedures "'are one of many financial audit processes which help an auditor understand the client's business and changes in the business, and to identify potential risk areas to plan other audit procedures.
33.
Upon taking the oath of office, Galloway said one of her first priorities as State Auditor of Missouri would be cybersecurity by making protecting Missourians private data party of audit procedures for State Auditor's Office.
34.
The first part, enacted July 31, 1998, also referred to as the " General Part ", regulates relationships among taxpayers, tax agents, tax-collecting authorities and legislators, tax audit procedures, resolution of disputes, and enforcement of law.
35.
Automated vote counting is seen by some to have a greater potential for election fraud; IRV supporters counter these claims with recommended audit procedures, or note that automated counting is not required for the system at all.
36.
In a letter sent to partners of PricewaterhouseCoopers, chairman Dennis Nally said the firm had agreed to pay the fine and also " agreed to enhance our audit procedures to ensure that similar situations do not occur in the future ."
37.
Since the auditor must provide an opinion to the federal government on whether the recipient and its programs complied with laws and regulations, the auditor performs sufficient tests and audit procedures ( also known as audit work ) to confirm the opinion is correct.
38.
In bolstering audit procedures and finding new ways to cut costs, he said, " You've got to go after the pancreas and the spleen and other organs, but you've got to make sure you're not tearing out the organization's heart and lungs in the process ."
39.
The Daiwa losses, uncovered in a scandal that erupted last year, raised the question of exactly what kinds of internal and external audit procedures should be used at banks, Patrikis said in remarks to reporters at a conference organized by the Federal Reserve Bank of Atlanta.
40.
That dispute was settled on May 14, with Edison promising to improve its internal audit procedures _ a step Whittle says was already in the works _ and to revise its reported revenues to reflect expenses that are paid on its behalf by its school-district clients.
