Understanding the Corporate Organizational Structure

It is always helpful for the auditor to clearly understand the relationships and responsibilities at different levels of an organization. The auditor needs to understand who holds the authority. Let’s focus on some basics that will be pervasive throughout this book.

Identifying Roles in a Corporate Organizational Structure

Businesses are focused on generating money for investors. There will always be some type of management hierarchy in order to maintain control. Government and nonprofit organizations will use a similar control hierarchy; however, the titles will be different. For government and nonprofit organizations, the term mission objectives would be substituted for the term revenue

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