Chapter 2Information system
Like long echoes that from afar merge
In a deep and dark unity
Vast as night and as light,
Scents, colors and sounds answer each other.
Charles Baudelaire, “The Flowers of Evil”
2.1 INFORMATION
Well, all looks fine in audit history. Progress has been made, new methods implemented, expertise improved, standards developed, and profession eventually got organized. However, in the early 20th century, all was not so ideal:
Standard Oil had tons of cash but didn’t know what to do with it, because the company didn’t know how much it had. It hadn’t standardized its accounting practices over its long existence; none of the books matched up.
[NSA]
One of the reasons is that the businesses ...
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