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Specific Rules of Conduct Contained in the AICPA Code of Professional

question 142

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Specific rules of conduct contained in the AICPA Code of Professional Conduct and related interpretations of those rules cover many,but not all,relationships and circumstances that an auditor may encounter.


Definitions:

Scorecard Cascading

The process of translating corporate goals and strategies down through various levels of the organization to ensure alignment and focus.

Measure Map

A tool or process used for defining and tracking the key performance indicators (KPIs) or metrics that are critical to the evaluation of success within an organization or process.

Strategy Map

A visual tool that illustrates a company's strategic objectives and the causal relationships between different elements of its strategy.

Balanced Scorecard

A strategic planning and management system used by organizations to align business activities with the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals.

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