internal audit process steps

... Prepare Checklist Types of Processes Organization Management Processes input Customer Customer Oriented Processes output Support Processes Customer Oriented Process COPs are processes which start ... CQI-7 Audit by Process Approach A process in sequence: When auditing, look at the process from various angle An output of previous process becomes the input to the next process Proces...

Ngày tải lên: 23/03/2014, 09:21

... of the process and what to expect when audited The Audit Process – An Overview Pre -Audit – First, the Audit staff will inform the Treasurer in writing that the Commission has authorized an audit ... compared to the disclosure reports filed; and c conduct other audit procedures as deemed necessary to determine whether the committee substantially complied with...

Ngày tải lên: 17/02/2014, 21:20

... most important internal audit resource and any internal audit service is unlikely to function effectively without good records Equally, poor records management by internal audit can render the wider ... maintain audit trails the original records may have to remain within the internal audit records system until the audit is completed (e.g when all actions have bee...

Ngày tải lên: 18/02/2014, 05:20

Ngày tải lên: 18/02/2014, 11:20

... Analysis Auditing IT – Change Control Fraud – Monitoring Auditing IT – Marketing Internal Audit Internally Fraud – Auditing Auditing IT – Computer Operations Internal Audit Capabilities and Needs Survey ... www.protiviti.com/economiccrisis Internal Audit Capabilities and Needs Survey 16 Methodology More than 700 respondents submitted completed surveys for Protiviti...

Ngày tải lên: 26/02/2014, 04:20

... and the Board of Directors in protecting their organisation and its reputation The internal audit function in banks The internal audit function The internal audit function plays a crucial role in ... subordinate their judgement on audit matters to others The internal audit function in banks 13 The internal audit function should not be in...

Ngày tải lên: 06/03/2014, 10:20

... of the internal audit function; • The internal audit function s standing and authority within the bank; • The existence and content of the internal audit charter; • The scope of the internal audit ... safeguarding of assets The internal audit function in banks 21 Internal audit (g) monitoring and reviewing the effectiveness of the bank’s in...

Ngày tải lên: 06/03/2014, 10:20

... the standing and authority of the internal audit function within the bank 21 An internal audit charter establishes at least: • the objectives and scope of the internal audit function; • the internal ... Functioning of internal audit Working methods and types of audit Principle 11 Internal audit includes drawing up an audit plan, examining and asse...

Ngày tải lên: 06/03/2014, 19:20

... plan in the organization.” How Do Internal Auditors Add Value?, Internal Auditor Magazine, February, 2003, page 36, James Roth, PhD, CIA, CCSA The Outsourcing Dilemma: What’s Best for Internal ... Sarbanes-Oxley Act compliance, fraud investigation and business continuity planning Global Internal Audit Sourcing SarbanesOxley Act Readiness Attack and Penetration Testing Financial Risk...

Ngày tải lên: 06/03/2014, 19:20

... http://www.ous.edu/iad /charter. htm3/1/2005 6:35:23 AM IAD Internal Audit Charter Internal Audit Division Internal Audit Charter OREGON UNIVERSITY SYSTEM INTERNAL AUDIT CHARTER Introduction Internal auditing ... Internal Audit Division Charters Internal Audit Division Charters Internal Audit Charter Oregon State Board of Higher Education Audit...

Ngày tải lên: 06/03/2014, 23:20

... of internal audits are performed by the internal audit department The audit types mentioned are financial audit, compliance audit, operational audit and management audit. 4 Management audits are ... centralized internal audit department In larger banks, branches abroad may have a local internal audit unit However, these local audit units are coordinated by t...

Ngày tải lên: 11/03/2014, 02:20

... affiliated 8 KPMG’s 2009 IT Internal Audit Survey Integration with wider audit and business activity Critical to planning is the way in which IT audit is integrated into wider audit activity, including ... Internal Audit engagement teams comprise a good mix of IT and non -IT auditors While it is important that IT auditors are incorporated in the main audit act...

Ngày tải lên: 11/03/2014, 02:20

... Market Survey Internal Audit Getting Ready for Quality Assurance Review PricewaterhouseCoopers Contents Executive Summary Introduction ... and the function’s overall strategic performance The Way Forward 37 Get Ready for Quality Assurance Review To ensure a successful external quality assurance review and to optimise its value, The ... and evaluation of in...

Ngày tải lên: 11/03/2014, 02:20

... the annual audit plan and the sufficiency of Internal Audit resources The Head of Internal Audit s line management reporting is to the Finance Director In addition, the Head of Internal Audit meets ... external audit and any other relevant review functions STANDARDS OF AUDIT PRACTICE OGB Internal Audit will meet the Standards for Professional Practice of Internal Auditi...

Ngày tải lên: 14/03/2014, 00:01