Internal Audit and Control of Facilities |
Contents
IFacilities and Their Control | 7 |
III Authorization and Acquisition | 13 |
IV Auditing the Acquisition and Construction of Facilities | 23 |
4 other sections not shown
Other editions - View all
Common terms and phrases
accounting records acquisition actual amortization applied approved assigned AUDIT AND CONTROL audit of facilities authorization basis blanket orders book value companies interviewed companies participating company policy comparatively completed consideration construction in progress contractor Contractor's Costs CONTROL OF FACILITIES COST-PLUS CONSTRUCTION CONTRACT covered depreciation charges depreciation reserve detailed disposal disposition employees engineering example expenditures EXPENSED FACILITIES factors fixed asset fully depreciated facilities home office idle facilities included installation INTERNAL AUDIT PROGRAM internal auditing department internal auditor inventory of facilities labor lease ledger machine maintained major manufacturing material memorandum records normal operating original appropriation overhead owner pany payment payroll Payroll taxes percentage personnel physical inventory piece of equipment preventive maintenance problems profit property accounting property records rental repairs replacement requirements Research Committee Report reserve accounts responsibility revisions routine maintenance Salvage Value situation small tools specific Test check tion transferred usually Verify