The essential handbook of internal auditing phần 5 ppt

... 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

... 1 05 References 107 5 The Internal Audit Role 109 Introduction 109 5. 1 Why Auditing? 109 5. 2 Defining Internal Audit 109 5. 3 The Audit Charter 113 5. 4 Audit Services 1 15 5 .5 Independence 117 5. 6 Audit Ethics ... chapter of The Essential Handbook takes the reader through the structure of the book and highlights the pivotal role of the IIA standard...

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 ... has accepted the risk of not taking action. 250 0.C1 The internal audit activity should monitor the disposition of results of consulting engagements to...

Ngày tải lên: 09/08/2014, 16:21

... standards for the practice of internal auditing. • Promoting the professional certification of internal auditors worldwide. • Fostering the development of the profession around the globe. • Representing ... systems auditing (RBSA) 157 – 158 268 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING reliable and the best attainable through the use of appropriate...

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 Ac...

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 ... in the bottom left box of our model. Each of the ten responses (5Ts and 5Cs) are numbered and can be located within the appropriate part of the Impac...

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

... million, according to the 2001 survey. 8 The Role of the IS Auditor The role of audit in computerized information systems is vital to the continuing welfare of the organization. The high cost of investing ... investigations 3 ,50 1—4 ,50 0 2. General probity audits 4 ,50 1 5, 500 3. Fraud investigations 5, 501—6 ,50 0 4. Other investigations 6 ,50 1—7,000 C. Consultancy...

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

... 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 dischar...

Ngày tải lên: 09/08/2014, 16:21