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Audit of the cash flow cycle: case of NSIA assurances

Alimatou SANTARA, Oumar Bah (Autoren)

Buch | Softcover

84 Seiten

2022
Our Knowledge Publishing (Verlag)
978-620-4-99489-5 (ISBN)

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The general objective of any company is to ensure the sustainability and continuity of its operations. Within the company, people are "jostling" to achieve the objectives defined by the top management. At the same time, the actions of men and machines are "intertwined" with the sole aim of providing services or products that not only meet customer satisfaction and quality standards, but also create added value.The life of the company can be subdivided into cycles (purchases-suppliers, sales-customers, fixed assets, stocks and work-in-progress, cash flow, loans and financial debts, etc.), the basis on which all operations are carried out. Among these cycles, the cash flow cycle plays a central role in the life of the company because of the sensitive position it occupies. It is at the heart of financial movements or flows (cash, checks, operations with financial institutions).In Mali, legislation requires companies to develop procedures (Article 331-15 of the CIMA Code for the insurance sector). But the development of procedures is often neglected, even though they help companies.

Alimatou SANTARA: holds a Master's degree in Economics and Management, option: Financial Engineering, Management Control and Audit obtained in 2020.Dr. Oumar BAH: holds a PhD in Management Sciences, option: Finance, Management Control and Audit obtained in 2019 and a "Master of science in Business Administration".

Erscheinungsdatum	13.05.2023
Sprache	englisch
Maße	150 x 220 mm
Gewicht	143 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Familienrecht
Schlagworte	Audit • Cash • Cash Cycle • Finance • Fixed Assets • inventories and work-in-progress • loans and financial debts • Management Control • NSIA assurances • purchases-suppliers • sales-customers • Treasury
ISBN-10	620-4-99489-1 / 6204994891
ISBN-13	978-620-4-99489-5 / 9786204994895
Zustand	Neuware