Retail Auditing: A Practitioner's Guide Book

This book represents a practitioner's effort to address the audit and control concerns of those individuals in the retail environment who are directly or indirectly responsible for such matters. It defines and explain the essential internal and management controls that are appropriate for a retail environment, including each specific retail business cycle. Attention is given to the identification and nature of the business risks and exposures in transactions unique to the retail industry. In addition, it provides technical information and concepts that are critical in developing and implementing approaches that focus on the high risk areas, as well as the most important retail business issues. In conclusion, this book provides the reader with a certain conceptual background and practical approach to adequately address the financial and operational control concerns pertinent to the retail environment.Read More