Professional Documents
Culture Documents
Audit Procedures
Internal Control
Audit Procedures
Internal Control
If the client does not employ and independent transfer agent, the unissued
certificates and stabs should under the custody of an officer, surrendered
certificates should be effectively canceled stamps should be properly
attached for original issues and transfers.
If client does not employ an independent dividend paying agent, proper
control should be exercised in preparing, mailing and accounting for dividend
checks.
Audit Procedures
Internal Control
Audit of Investments
Audit Procedures
Internal Control
Frauds on Investments