Author: Pinky Ndaba

A General Article about Risk.

(We at PATC do not conduct Audits on Annual Financial Statements as governed by IRBA however, we regularly advise, guide and make recommendations and or take on forensic work…) Risks & Materiality – Materiality is a fundamental concept in auditing. It means that misstatement, including omissions, are considered to be material if they, individually or…

INTERNAL CONTROL PROCEDURES

Internal Control Definition – Internal controls are systems and procedures designed to ensure that all employees perform their duties ethically, honestly and to ensure the continued reliability of the accounting system.