The essential handbook of internal auditing phần 10 docx

... audit finding?’ Internal Auditor, Feb. 2001, p. 104 . 276 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...

Ngày tải lên: 09/08/2014, 16:21

... at the start of the twenty-first century. 318 THE FUTURE OF ePHILANTHROPY ABOUT THE AUTHOR Michael Johnston, president of HJC, is an expert in fundraising and the use of the Internet by nonprofit ... should re- mind the reader that as nonprofit organizations have been testing and improving their use of the Internet, there has been a parallel development in the demo...

Ngày tải lên: 09/08/2014, 18:22

... 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 performed 228 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The prescribed system This perceived version of the system is laid down in procedu...

Ngày tải lên: 09/08/2014, 16:21

... 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 ... 9.20 Logical presentations. 242 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 4. Whether the level of testing carried out means that they have discharg...

Ngày tải lên: 09/08/2014, 16:21

... chapter of The Essential Handbook takes the reader through the structure of the book and highlights the pivotal role of the IIA standards. We have also provided a brief snapshot of the development of ... determined by the needs of the organization and the experiences of senior auditors, and most audit shops arrive at a workable compromise. One feature of...

Ngày tải lên: 09/08/2014, 16:21

... those responsibilities. D.3.5 The chairman of the audit committee should be present at the AGM to answer questions, 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 Acco...

Ngày tải lên: 09/08/2014, 16:21

... 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 clear und...

Ngày tải lên: 09/08/2014, 16:21

... at the boundaries to ensure that only the right people get in the organization, they only do the right things and they 94 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING in the future direction of ... have a stake 106 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 2. Insert the missing words: The internal auditor has to be concerned about the state of...

Ngày tải lên: 09/08/2014, 16:21

... recommendations. 114 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The Audit Charter—an Example Each individual charter will vary depending on the needs of the organization, views of the CIA and type of services offered. ... filling internal auditing positions the IA staff should collectively possess the knowledge and skills essential to the practice of t...

Ngày tải lên: 09/08/2014, 16:21

... 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 ... the least appropriate sentence? The purpose of the IIA standards is to: a. Delineate demanding principles that represent the practice of internal auditi...

Ngày tải lên: 09/08/2014, 16:21