The essential handbook of internal auditing phần 2 pot

... 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 ... synopsis of the topic as it has evolved and adapted, slowly becoming immersed into the culture of the London business scene. The Code c...

Ngày tải lên: 09/08/2014, 16:21

... 141–1 42, 25 1 25 2 24 10 141 24 10.A1 141 24 10.A2 141 24 10.A3 1 42 2410.C1 1 42 2 420 1 42 2 421 1 42, 25 2 24 30 1 42 2440 1 42 2440.A1 1 42 2440.A2 1 42 2440.C1 1 42 2440.C2 1 42 2500—Monitoring Progress 1 42 2500.A1 ... 21 6 22 01.A1 140 22 01.C1 140 22 10 140 22 10.A1 140 22 10.A2 140 22 10.C1 140 22 20 140, 21 5 22 20.A1 140 22 20.C1 140 22 30 140, 21 6...

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 ... Work 21 1 Introduction 21 1 9.1 Planning the Audit 21 1 9 .2 Interviewing Skills 21 8 9.3 Ascertaining the System 22 1 9.4 Evaluation 22 7 9.5 Testing S...

Ngày tải lên: 09/08/2014, 16:21

... July 20 02, ‘What are the 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 ... 15/ 12/ 20 02. 29 . www.news.bbc.co.uk/1/hi/business, visited 15/ 12/ 20 02. 30. www.news.ft.com/servlet, visited 15/ 12/ 20 02. 31. Cadbury Report, Report of the...

Ngày tải lên: 09/08/2014, 16:21

... stake 106 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 ... delve into the standard features of the internal audit role, we issue a challenge to the reader. The challenges for the internal audit profession...

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. ... quality of their services. 140 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING • The significant risks to the activity, its objective...

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 ... 1 62 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 98 2 makes it clear that: The IIA recommends using the synergy created by the interaction of the...

Ngày tải lên: 09/08/2014, 16:21

... 8.6 The delegation process. 20 2 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING be applied to controlling these developments in line with organizational policies. Automation is a fact of life and the ... 1999. 6. ‘Cybercrime Survey 20 01’, Confederation of British Industry, Internal Auditing and Business Risk,p .20 . 7. The White Paper, Journal of The ACFE, 20 02...

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 ... only be performed 22 8 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The prescribed system This perceived version of the system is laid down in...

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. 25 4 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING paper ... CHANGES FIGURE 9 .20 Logical presentations. 24 2 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 4. Whether the level of testing carried out means tha...

Ngày tải lên: 09/08/2014, 16:21