The essential handbook of internal auditing phần 1 pptx

... 10 5 References 10 7 5 The Internal Audit Role 10 9 Introduction 10 9 5 .1 Why Auditing? 10 9 5.2 Defining Internal Audit 10 9 5.3 The Audit Charter 11 3 5.4 Audit Services 11 5 5.5 Independence 11 7 5.6 Audit ... 12 8 Reference 13 1 6 Professionalism 13 3 Introduction 13 3 6 .1 Audit Professionalism 13 3 6.2 Internal Auditing Standards 13 4 6.3 Due Professional C...

Ngày tải lên: 09/08/2014, 16:21

... 13 6 13 7, 14 5 14 6 13 10 13 6, 14 5 13 11 137, 14 5, 14 6 13 12 13 7, 14 5, 14 6 13 20 13 7, 14 5 13 30 13 7 Implementation Standards 12 10.A2 16 8 12 10.A3 17 3 12 10.C1 16 2 12 20.A3 78 2 010 .C1 78 211 0.A1 15 5 211 0.A2 17 3, ... 13 8 13 9, 15 5, 218 211 0 13 8 211 0.A1 13 8 211 0.A2 13 8, 15 6 211 0.C1 13 8 211 0.C2 13 8, 14 4 212 0 87 212...

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 ... adapted, slowly becoming immersed into the culture of the London business scene. The Code covers 19 main areas: 22 THE ESSENTIAL HANDBO...

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 ... 3 .10 Risk management (8). 78 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING We now have to touch on the way internal audit fits into the risk equat...

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 10 6 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. 11 4 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 ... training. 11 0 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING ‘Independent’ The concept of independence is fundamental. Internal auditin...

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 ... for the system of internal control. An analysis of theft and fraud in government departments for 20 01 reported that while some 51% of government bodies who...

Ngày tải lên: 09/08/2014, 16:21

... savings and the effect on official budgets APPENDICES may consist of performance indicators FIGURE 7 .11 Standard report structure. 18 4 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING b. Projects. These ... checking whether the controls are robust and complied with. 17 8 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING [1] Initial terms of reference for the work...

Ngày tải lên: 09/08/2014, 16:21

... 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 ... WEIGHT? Materiality (how big is the system?) 1 10 Impact on reputation (does it matter?) 1 10 State of control (anything going wrong?) 1 10 Management...

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 ... intervals of 1, 667. 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 confi...

Ngày tải lên: 09/08/2014, 16:21