KPMG’s 2009 IT Internal Audit Survey potx

... 8 KPMG’s 2009 IT Internal Audit Survey Integration with wider audit and business activity Critical to planning is the way in which IT audit is integrated into wider audit activity, including ... and Quality Detailed analysis of results 16 KPMG’s 2009 IT Internal Audit Survey Who knows whether IT Internal Audit does good quality and important...

Ngày tải lên: 11/03/2014, 02:20

Ngày tải lên: 18/02/2014, 11:20

... covered by the Internal Audit plan. Global Internal Audit Survey 2007 Interest in Continuous Internal Auditing Is Increasing Continuous auditing has a signicant impact on Internal Audit efciency, ... the Internal Audit function identied and shared y risks that are covered and not covered in their Internal Audit plan with the Audit Committee and executive man...

Ngày tải lên: 03/04/2014, 02:20

... Analysis Tools – Statistical Analysis Auditing IT – Continuity Auditing IT – Program Development 5 Fraud – Auditing Auditing IT – Program Development Auditing IT – Computer Operations Fraud – ... shouldn’t internal audit work with other committees in addition to the audit committee? Indeed, the opportunity is ripe for internal audit to begin partnering with the rest of...

Ngày tải lên: 26/02/2014, 04:20

... meetings with the banks' external and internal auditors. Outsourcing of internal audit 52. The Basel Committee’s Internal Audit Paper states that regardless of whether internal audit activities ... Committee’s Internal Audit Paper states that the professional competence of internal auditors is essential for the proper functioning of internal audit. The survey...

Ngày tải lên: 11/03/2014, 02:20

... authority, the external auditors and the internal auditors 15 Audit Committee 15 Definition 15 Composition, powers and functioning 16 Relevant aspects 16 Outsourcing of internal audit 17 Definition ... audit procedures as approved by the head of the internal audit department, and reports its findings jointly with the head of the internal audit department to either the full b...

Ngày tải lên: 06/03/2014, 19:20

... 4814 dick.anderson@us.pwc.com www.pwc.com/internalaudit 18 About PricewaterhouseCoopers’ Internal Audit Services PricewaterhouseCoopers’ Internal Audit Services (www.pwc.com/internalaudit) provides a broad range ... when-needed basis. The internal audit budget must have the flexibility to allow internal audit to fight fires that inevitably occur in most organisations. To deliv...

Ngày tải lên: 06/03/2014, 19:20

... yet 57% Members of the internal audit 36% Group Audit 5% Certied Internal Auditors 2% 31 Data Analysis Satisfaction with periodic internal assessments of internal audit Commentary Around 41% ... Organisation Number of audits completed annually Number of responses by number of audits Who performs internal audit work for operations within the Czech Republic? Commentary The m...

Ngày tải lên: 11/03/2014, 02:20

... just auditing controls. We set a broad scope, first to focus on financial audits but more importantly to go well beyond financial into opera- tional audits, contract audits, and acquisition audits. ... as part of their audit coverages. On occasion these audit rou- tines are built into operations, but controlled by au dit. In all cases audit should and will adjust their audit scope to...

Ngày tải lên: 15/03/2014, 20:20

... of internal audit including its role in undertaking: audit activities audit support activities non -audit activities (if any) Scope of internal audit activity defines the scope of internal audit, ... internal audit is to have responsibility for non -audit activities, these should also be specified in the internal audit charter. Internal audit and external audit...

Ngày tải lên: 23/03/2014, 04:20