(b) Discuss what interest does an auditor has in internal … (a) Point out the essential features of a good systems of internal control. The Internal Check system cannot relieve the Auditor of his contractual responsibilities in case anything goes wrong in the final accounts, therefore it is the duty of the Auditor to check … ADVERTISEMENTS: In this article we will discuss about the internal check system of auditing for various transactions:- 1. Features of Internal Control and Internal Checking System 3. Introduction to Internal Control and Internal Checking System 2. In an internal check system, … Internal … The system of internal check facilitates the work of auditors to a great extent by enabling him to relay on test checking. Systems Audit as a Tool of Internal Control 4.

Cash Purchases 4. Credit Purchases 5. The External Auditor is ultimately responsible for the final accounts. Management Audit 5.

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Clearly distinguish between Internal Check, Internal Audit and Internal Control. The system of Internal Check will determine the reliability on work which an Auditor can place. Cash Sales 2. Credit Sales 3. Auditor’s Position 6. Auditing Made Easy. Final Accounts Can Be Prepared. Wages Sheet …

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