The essential handbook of internal auditing phần 3 pps

... profiles. 54 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 3. 6 The Risk Policy 3. 7 Enterprise-Wide Risk Management 3. 8 Control Self-Assessment 3. 9 Embedded Risk Management 3. 10 The Internal Audit ... 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...

Ngày tải lên: 09/08/2014, 16:21

... Leader, 131 , 132 Grants, 2 43 248 Grants Direct, 2 43 Grantstation, 2 43 Grassroots, 120, 126 Green Thumbs Up, 87 Greenfield, James M., 30 3, 30 7 Greenpeace Argentina, 27, 28, 30 , 32 , 33 , 36 Greenpeace ... access 71 36 Online at least 4 years 71 73 Online every day 87 80 Online banking 70 56 31 2 THE FUTURE OF ePHILANTHROPY 18-29 30 -39 40-49 50-59 60-69 70-79 80 or o...

Ngày tải lên: 09/08/2014, 18:22

... 136 1220.A2 136 1220.A3 136 1220.C1 136 1 230 136 130 0—Quality Assurance and Improvement Program 136 – 137 , 145–146 131 0 136 , 145 131 1 137 , 145, 146 131 2 137 , 145, 146 132 0 137 , 145 133 0 137 Implementation ... 157 2100—Nature of Work 78, 88, 138 – 139 , 155, 218 2110 138 2110.A1 138 2110.A2 138 , 156 2110.C1 138 2110.C2 138 , 144 2120 87 2120.A1 139 2120.A2 139 2...

Ngày tải lên: 09/08/2014, 16:21

... 128 Reference 131 6 Professionalism 133 Introduction 133 6.1 Audit Professionalism 133 6.2 Internal Auditing Standards 134 6 .3 Due Professional Care 1 43 6.4 Professional Consulting Services 1 43 6.5 The ... 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 als...

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 ... that attaches to these accounts. 3. Systems of internal control To consider the adequacy of systems of internal controls. The curren...

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 ... 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...

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

... etc. 8,028 Professional training 8,029 IT training 8, 030 Non-audit training 8, 031 Other training 8, 032 Delivery of training 8, 033 Staffing issues 8, 034 Recruitment of auditors 8, 035 Performance ... checking whether the controls are robust and complied with. 178 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING [1] Initial terms of reference for the work • Key manag...

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 ... 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