（2007）Financial Audits：Taking an Operational View.pdfVIP

a e r r t i c u t l a f e e Financial Audits: Taking an Operational View Rob Reider t’s not just account- 3. Organizational ing for the num- It’s not just accounting for the numbers. It’s structures that created bers, but account- accounting for the functions and activities that pro- unwieldy hierarchies, I ing for the functions duce the numbers. That’s why simply doing a which produced sys- and activities that pro- financial audit may not give you a clear picture of tems of unnecessary duce the numbers. the company’s operations. © 2007 Wiley Periodicals, Inc. policing and control; In today’s multi- 4. Cost accounting faceted and multidis- structures that ciplinary economic environ- results. The operation