The essential handbook of internal auditing phần 7 doc

... all the relevant documents that have been secured during the course of the investigation. When securing and storing documents from a fraud investigation: 174 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The ... checking whether the controls are robust and complied with. 178 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING [1] Initial terms of reference for...

Ngày tải lên: 09/08/2014, 16:21

... audit finding?’ Internal Auditor, Feb. 2001, p. 104. 276 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 5. Which is the most appropriate sentence? My view of the changing world of the internal auditor ... not damaged the traditional work of internal audit but said that the trend should not continue. 4 270 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING...

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

... 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 discharg...

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 ... field of internal auditing over the last few years. This detailed handbook comprised over 70 0 pages of text covering all aspects of the work of...

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 ... bodies. The C&AG is appointed by the Queen on address jointly proposed by the Prime Minister and the Chair of the PAC (and approved b...

Ngày tải lên: 09/08/2014, 16:21

... 76 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING The problem facing some organizations is that they start the eight-stage process with no clear understanding of the stage development ... 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 th...

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