Deviating from these Standards caused great social cost, making legislations such as the Act of External Auditing on Corporations to punish those deviations, which were named as audit failures. According to these legislations, the Financial Supervisory Service annually verifies the work of every accounting firm. This legal environment made quality control the first priority of accounting firms.
system)
: 내부통제 목적상(internal control purpose)
(1) 현금수입은 당일자로 예입하고, 지출은 수표발행을 해야 하지만, 통신비, 여비, 교통비, 운반비, 잡비 등 일상적인 소액지출시 매번 수표를 발행한다면 현금관리의 효율성이 없고, 수표발행과 동시에 분개를 해야 하므로 이 또한 번거로울 뿐이지 효익이
Internal Audit
James P. Williams - Senior Vice President, Human Resources
Rick L. Johnson - Vice President, Controller and Chief Accounting Officer
Laura Ulz - Vice President, Operations
Grant L. Gawronski - Vice President, International Operations
3. Cooper Industries의 전략
S&P 500에서 세 번째로 오래된 비 금융계 기업인 cooper는 37대의 미국대통령
system, the provision for China, stable control of Korean military and so forth.
And they tried to carry out the role being the balancer of this region. And from this role, they wanted to achieve following things.
First, America thought Northeast Asia will be cheek by jowl with them more and more because this region is rising as the center of International policy-economy, and they have conti
system to solve this problem.
Second, when thinking of the perspective of IT technology, the bargaining power of suppliers is very high. This is somewhat similar to teachers in a sense. Korea is one of the developed countries in IT service. With this development, e-learning services including Megastudy could easily secure their positions and thrive more and more. From this perspective, Megastudy