The essential handbook of internal auditing phần 6 ppt

... report the matter to the board for resolution. The IIA Code of Ethics The purpose of the Institute’s Code of Ethics is to promote an ethical culture in the profession of internal auditing. A code of ... hasaccepted the risk of not taking action.2500.C1 The internal audit activity should monitor the disposition of results of consultingengagements to the extent agreed upon with the client.1 56 THE ESSENTIAL ... 162 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 98–2 makes it clear that: The IIA recommends using the synergy created by the interaction of the auditor–facilitator and...

The essential handbook of internal auditing phần 1 pptx

... chapter of The Essential Handbook takes the reader through the structure of the bookand highlights the pivotal role of the IIA standards. We have also provided a brief snapshot of the development of ... 128Reference 131 6 Professionalism 133Introduction 133 6. 1 Audit Professionalism 133 6. 2 Internal Auditing Standards 134 6. 3 Due Professional Care 143 6. 4 Professional Consulting Services 143 6. 5 The Quality ... Dittenhofer, Mortimer A., Assisted by Scheiner James H. (19 96) Sawyer’s Internal Auditing, 4th edition, Florida: The Institute of Internal Auditors, p. 8.12 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING ManagersSupervisorsOperational...

The essential handbook of internal auditing phần 5 ppt

... recommendations.114 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The Audit Charter—an ExampleEach individual charter will vary depending on the needs of the organization, views of the CIAand type of services offered. ... ﬁlling internal auditing positions the IA staff should collectively possess the knowledge and skills essential to the practice of the profession within the organization. The organization of the ... on the profession and is mentioned again in the ﬁnal chapter of The Essential Handbook. Before studying the various standards attached to internal auditing we list the main features of a professional...

The essential handbook of internal auditing phần 10 docx

... audit ﬁnding?’ Internal Auditor, Feb. 2001, p. 104.2 76 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 5. Which is the most appropriate sentence?My view of the changing world of the internal auditor ... standards for the practice of internal auditing. • Promoting the professional certiﬁcation of internal auditors worldwide.• Fostering the development of the profession around the globe.• Representing ... not damaged the traditional work of internal audit but said that the trend should not continue.4270 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING c. In this way they may be given to the client...

The essential handbook of internal auditing phần 2 pot

... thoseresponsibilities.D.3.5 The chairman of the audit committee should be present at the AGM to answerquestions, through the chairman of the board.2.8 Internal Audit The Essential Handbook of Internal Auditing ... Minister and the Chair of the PAC (and approved by the House of Commons) and is an of cer of the House of Commons. The Public Accounts Committee (PAC) consists of a team of 15 Members of Parliament ... hiddenin the closet. 26 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 2. The corporate governance framework should protect and facilitate the exercise of sharehold-ers’ rights.3. The corporate...

The essential handbook of internal auditing phần 3 pps

... responsibilities and liabilities of the directors?’ (www.iod.co.uk). 66 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING is ‘done’ to employees along with the multitude of other tools and techniques for ... requirements.Embed The ﬁnal part of the model falls out of all the other components and consists of the bottom line concept of embedding risk management into and inside the organization.3.10 The Internal ... 76 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The problem facing some organizations is that they start the eight-stage process with no clearunderstanding of the stage development...

The essential handbook of internal auditing phần 4 doc

... stake1 06 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 2. Insert the missing words: The internal auditor has to be concerned about the state of control in the organization. The pace has been set by the ... at the boundariesto ensure that only the right people get in the organization, they only do the right things and they94 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING in the future direction of ... training is one way of getting the message across the organization, and is often missed out of the CRSA exercises that are now becoming popular.80 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING risk...

The essential handbook of internal auditing phần 7 doc

... deﬁnition of audit manuals is as a managerial vehicle for directing auditors. This means that182 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 6. The standards of review should comply with the audit ... 8 .6 The delegation process.202 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING be applied to controlling these developments in line with organizational policies. Automation is afact of life and the ... the auditor’s ability to live up to the challenge.1 76 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING One model calls for the IS auditor’s work to be interfaced with general auditor’s work and thereis...

The essential handbook of internal auditing phần 8 docx

... effective internal auditing departments are interwoven into the fabric of their organizations. The work of these departments is integral to the efforts of management. The effectiveness of internal auditing ... be performed228 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The prescribed system This perceived version of the system is laid down in procedure notesand of cial documents. The original systems ... operations and the meansby which the potential impact of risk is kept to an acceptable level.2 06 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING work involves deﬁning a risk index consisting of appropriate...

The essential handbook of internal auditing phần 9 docx

... noted that the smaller the range of values the smaller the SD while the greater the range (i.e. variation from the mean) the larger the SD.254 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING paper ... intervals of £1 ,66 7.There are advantages to this plan:1. One only needs the value of the population and not the actual number or the SD.2. The conﬁdence level is determined by the reliability of the ... incorporates anassessment of the strength of the particular internal control system. The poorer the internal controls the greater the degree of reliability required which in turn makes the sample size...

Xem thêm