The essential handbook of internal auditing phần 6 ppt

... 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. 2500.C1 The internal audit activity should monitor the disposition of results of consulting engagements to th...

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 ... 128 Reference 131 6 Professionalism 133 Introduction 133 6. 1 Audit Professionalism 133 6. 2 Internal Auditing Standards 134 6. 3 Due Professional Care 14...

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

... audit finding?’ Internal Auditor, Feb. 2001, p. 104. 2 76 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

... 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

... 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 tools and techniques for ... 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 in...

Ngày tải lên: 09/08/2014, 16:21

... stake 1 06 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 ... 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...

Ngày tải lên: 09/08/2014, 16:21

... definition of audit manuals is as a managerial vehicle for directing auditors. This means that 182 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 6. The standards of review should comply with the audit ... 8 .6 The delegation process. 202 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING be applied to controlling these developments in line with organizational policie...

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 ... intervals of £1 ,66 7. 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 con...

Ngày tải lên: 09/08/2014, 16:21