Harnessing the Power of Continuous Auditing_16 pptx

... builds on the value that was realized for the individuals and looks at how coaching also delivers value to the organization. One conclusion made is that harnessing the power of coaching to the strategic ... 11 Praise for Coaching That Counts Coaching That Counts is filled with compelling insights on leadership coaching and how to manage this p...

Ngày tải lên: 24/03/2014, 00:21

... standards of top manage- ment and the chaotic reality of those on the front lines. The other way around is the knowledge of top management, which is often just as crucial in organizing and defining the ... celebrated as part of the vision of the future of the organization. Leading change is an integral part of organizational learning. Learning that is focuse...

Ngày tải lên: 31/03/2014, 20:19

... effectively. Here are a few of the myths along with the corresponding truths. Dispelling the Continuous Auditing Myths & 11 FFIRS 12/10/2010 14:5:48 Page 3 Harnessing the Power of Continuous Auditing Developing ... 17 Harnessing the Power of Continuous Auditing C01 11/23/2010 16:9:4 Page 11 objectives. For one, the application of continuous auditi...

Ngày tải lên: 20/06/2014, 20:20

... phase creates the basis and support for all of the conclusions you will draw as a result of the focused testing performed. The strength of the audit and the recognized value of the work completed ... detail. Transitioning from the purpose listed to the objective is like moving from the title of an article to the opening statement of the first paragraph. The...

Ngày tải lên: 20/06/2014, 20:20

... impact on the business unit. This could not be further from the truth. The fact of the matter is, the more direct and focused the continuous auditing objective is, the more useful the results. Also, ... impacts the overall audit. Developing a Testing Objective In the continuous auditing methodology, the creation of the testing objective is crucial to the succ...

Ngày tải lên: 20/06/2014, 20:20

... during the continuous auditing pro- gram. The objective of this document is to communicate the results of the specific audit work performed by documenting the purpose of the audit and assessing the ... defined set of ratings that take into consideration the overallrisktothebusinessidentifiedduringtheexecutionphaseofthe continuous auditing methodology. The consistent...

Ngày tải lên: 20/06/2014, 20:20

... methodology because of the recurring nature of the testing and the targeted focus on the testing performed. Given the challenging time frames associated with the execution phase of the continuous auditing program, ... differentiate between the condition and the cause. That is why the five-component approach is so critical in the communication of the results o...

Ngày tải lên: 20/06/2014, 20:20

... objective development of the auditing methodology and focus of the audit to be completed. In the continuous auditing methodology, the approach focuses on validation of the performance of the key control ... expla- nation of what is a continuous audit is that the word ‘ continuous ’ does not mean that audit testing will be performed every single day from the start...

Ngày tải lên: 20/06/2014, 20:20

... address the opportunities for improvement identified during the execution phase of the conti nuous auditing methodology. xii & Preface FFIRS 12/10/2010 14:5:48 Page 3 Harnessing the Power of Continuous ... Chapter 5 as part of the foundation phase of the continuous auditing methodology. Remember, a full-scope audit evaluates all of the control points from...

Ngày tải lên: 20/06/2014, 20:20

... phase creates the basis and support for all of the conclusions you will draw as a result of the focused testing performed. The strength of the audit and the recognized value of the work completed ... within 30 days of the completion of the fieldwork would be considered timely. The benchmark for reporting is 15 days from the completion of fieldwork to the is...

Ngày tải lên: 20/06/2014, 20:20

... impacts the overall audit. Developing a Testing Objective In the continuous auditing methodology, the creation of the testing objective is crucial to the success of the development of the foundation ... objectives for the first time as part of our discussion of the development of a continuous auditing meth odology. The detail presented in this section defines...

Ngày tải lên: 20/06/2014, 20:20

... discussed regarding the development of the approach phase of the continuous auditing methodology is the criteria and attributes of the testing to be performed. The formalization of the criteria and ... 93 The development, documentation, and verification of the information re- trieval plan make up one of the most critical components of the approach phase o...

Ngày tải lên: 20/06/2014, 20:20

... during the continuous auditing pro- gram. The objective of this document is to communicate the results of the specific audit work performed by documenting the purpose of the audit and assessing the ... knowledge of the process required for the root cause analysis present a root cause that addresses only a symptom of the exception noted, and not the true source...

Ngày tải lên: 20/06/2014, 20:20

... methodology because of the recurring nature of the testing and the targeted focus on the testing performed. Given the challenging time frames associated with the execution phase of the continuous auditing program, ... critical in the communication of the results of the continuous auditing program. However, there is always the risk that an action plan is dev...

Ngày tải lên: 20/06/2014, 20:20

... the implementation stage of the execution of work will impact the quality of the continuous auditing report as well as take longer to execute the continuous auditing program due to the lack of ... can be corrected in the following month of testing. The other advantage to the continuous auditing methodology is that the subsequent months of testing will val...

Ngày tải lên: 20/06/2014, 20:20