The essential handbook of internal auditing phần 9 docx

... 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 ... CHANGES FIGURE 9. 20 Logical presentations. 242 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING 4. Whether the level of testing carried out means that t...

Ngày tải lên: 09/08/2014, 16:21

... 117–1 19 audit information systems 198 –202 audit manual 128, 193 – 196 audit methodology 194 creativity 194 – 195 role of the manual 193 sections of the manual 195 – 196 standardized forms 193 – 194 audit ... standards for the practice of internal auditing. • Promoting the professional certification of internal auditors worldwide. • Fostering the development of...

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 ... Skills 9. 3 Ascertaining the System 9. 4 Evaluation 9. 5 Testing Strategies 9. 6 Evidence and Working Papers 9. 7 Statistical Sampling 9. 8 Reporting Res...

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 ... Dittenhofer, Mortimer A., Assisted by Scheiner James H. ( 199 6) Sawyer’s Internal Auditing, 4th edition, Florida: The Institute of Internal Auditors, p....

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 ... financial of cer to maintain an adequate and effective internal audit of the accounts of the body. Of late, the 199 6 regulations meant...

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

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...

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... 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 ... 162 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

... 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 manager briefing and discussions on the review. • ... all the relevant documents that have been secured during the course of the investigation. When securing and storing documents from a fraud investigation: 1...

Ngày tải lên: 09/08/2014, 16:21