16 12 outsource the internal audit function

... increase the effectiveness of the internal audit work and making The internal audit function in banks 13 specific recommendations to strengthen the internal audit function, thereby strengthening the ... This includes:  The basic features of the internal audit function;  The existence and content of the internal audit charter;  The scope of the internal audit function' s work;  The corporate ... apply to the internal audit function;  The organisation of the function within a group or holding company;  The remuneration structure of the head of the internal audit function and the key internal...

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 ... rotate internal audit staff within the internal audit function In addition, a bank may rotate staff from other functional areas of the bank to the internal audit function or from the internal audit ... expertise within the internal audit function; • The remuneration structure of the head of the internal audit function and the key internal auditors; and • Outsourced internal audit activities,...

Ngày tải lên: 06/03/2014, 10:20

... focused internal audit function With passage of the Sarbanes-Oxley Act and the push for exchange-listed companies to have internal audit functions, the need for strong risk management and internal ... management and the audit committee to articulate the mission for internal audit A formal mission statement or charter lays out the function s goals and provides the basis to evaluate internal audit performance ... plan helps guide the development of the internal audit function The plan is more than a point-in-time risk assessment It formally defines the value proposition of the new function, the customers...

Ngày tải lên: 06/03/2014, 19:20

... in the planning In the mandate of the monitoring board 5 /16 9 /16 Not covered in the 2 /16 mandate of an internal audit Level of solving problems in making plans 2 /16 4 /16 8 /16 Auditing 1 /16 5 /16 ... internal audit Investigated Issues Good Normal Bad Overall outcomes of audit tasks 3 /16 8 /16 5 /16 Task completion time and timely report 4 /16 5 /16 7 /16 Selection of appropriate issues 1 /16 3 /16 12 /16 ... 1.2 Organization of internal audit and the role of analysis In the world, internal audit developed quite early, since the 1900s [86] The popular opinion is that “ the internal audit is an independent...

Ngày tải lên: 21/11/2014, 00:18

... Principle The professional competence of every internal auditor and of the internal audit function as a whole is essential for the proper functioning of the bank’s internal audit function 29 The professional ... that the internal auditors should not have a conflict of interest with the bank The compensation scheme for internal auditors should be consistent with the objectives of the internal audit The internal ... for their own internal control and their own internal audit function in accordance with the provisions of this document At these subsidiaries, the internal audit function may be performed by the...

Ngày tải lên: 06/03/2014, 19:20

... for the internal audit function; and • reviewing and approving annual audit plans of the internal auditors Principles of internal audit Permanent function - continuity 21 The Basel Committee’s Internal ... covers the progress compared to the audit plan and the results of recent audits The relationship of the supervisory authority with the internal audit department and with the external auditor The ... institutions, internal audit is often organised along business lines The heads of these business line internal audit departments report to the head of the group internal audit department Functioning of internal...

Ngày tải lên: 11/03/2014, 02:20

... July 2 012 Realizing strategic alignment of the Internal Audit function 3)  Employ critical enablers throughout the audit life cycle Critical enablers are the primary levers an internal audit function ... to the business, and effectively communicate to the audit committee 12 Insights on risk | July 2 012 4)  Run internal audit like a business Internal audit needs to operate like other facets of the ... 13 Realizing strategic alignment of the Internal Audit function “An internal audit charter offers assurance to the audit committee and other stakeholders in the areas of finance and accounting,...

Ngày tải lên: 15/03/2014, 23:20

... levels of maturity  Figure 1: The shifting focus of internal audit The 20th-century internal audit model Today’s typical internal audit model The risk-centric internal audit model of tomorrow Controls ... needs, internal audit leaders first need to compare the current state of their internal audit functions with where they would like them to be With a gap analysis of the current and future states, they ... global airline, the audit committee looks to internal audit to tell them whether the company’s ERM processes are working properly, according to the company’s chief audit executive Another CAE reported...

Ngày tải lên: 23/03/2014, 04:20

... ISSAI 161 0 seeks to assess whether the environment in which internal auditing operates allows the internal auditor to be sufficiently autonomous and objective to the extent that the external auditor ... staff at all levels of the organization is fundamental to the effectiveness of the internal audit function The internal audit activity’s knowledge and understanding of the organization assist ... ability of the internal audit activity or the chief audit executive (CAE) to carry out internal audit responsibilities in an unbiased manner Independence permits internal auditors to render the impartial...

Ngày tải lên: 29/03/2014, 18:20

... credibility to the argument that companies separating the audit and tax function may choose to retain the tax department of the previous auditor rather than retain the tax department of the current audit ... the companies either did not disclose tax fees paid to their auditor or did not pay any tax fees to their auditor.22 This reduces the experimental group to 125 companies These companies are then ... accounting firm to perform the tax compliance and research function instead of using the accounting firm engaged to perform the audit function The integration of the tax and audit function has been credited...

Ngày tải lên: 01/06/2014, 14:03

... shortened versions are currently available, including the GHQ-30, the GHQ-28, the GHQ-20 and the GHQ -12 The shortest version of the questionnaire (GHQ -12) has been extensively validated and used in ... between the GHQ -12 and the VS (n = 217) Correlations Mean SD The VS score 22.4 7.4 1.00 GHQ -12, anxiety and depression 7.8 6.7 -0.10 1.00 GHQ -12, social dysfunction 3.7 4.50 -0.08 0.08 1.00 GH -12, ... (CFA) to assess the structures of the two instruments The intention was to ascertain which model fits the data better There are different suggestions in the literature about the number, type...

Ngày tải lên: 18/06/2014, 19:20

... with the requirements of the TB Policy on Internal Audit and followed the Institute of Internal Auditors’ Standards for the Professional Practice of Internal Auditing Sufficient and appropriate audit ... December 2008 through January 2009 The audit criteria served as the basis for developing the audit approach and detailed audit program for the conduct phase The audit criteria are provided in Annex ... 2007/08 The financial audit of the settlement Allotment did not assess the completeness of the Settlement Allotment balance for the fiscal years under examination 4.0 Approach and Methodology The audit...

Ngày tải lên: 20/06/2014, 06:20

Ngày tải lên: 23/08/2014, 23:25

Ngày tải lên: 11/04/2016, 14:26

... ……… 53 “Less noise”, the teacher told the boys → The teacher ……………… 54 “You caused the accident”, said the other driver → The other driver….……………… 55 Helen wanted to know the name of Shirley’s ... way around the town if you have a good map 12 In some parts of the country, prices are _ than in others II/ Fill in the blanks with the comparative of the adverbs in the box easily ... in big cities They happen nowadays Who works the in your family? Of all the student, Mark did the test the The movie starts at eight, but we should get to the theater a few...

Ngày tải lên: 06/06/2013, 01:25

... Thi HKIHỌC KÌ II iết Tuân 14 + Tiết 27 + Tiết 28 Tiết Tuần 15 + Tiết 29 + Tiết 30 Tiết Tiết Tuần 16 + Tiết 31 + Tiết 32 Tuần 17 + Tiết 33 + Tiết 34 Tiết Tuần 18 Tiết 35 Xây dựng CNXH miền Bắc,...

Ngày tải lên: 26/06/2013, 01:27

... _ and he won the gold medal in men’s long jump A 8.5 m B 8.9 m C 9.8 m D 18 m The bar that Vichai had to jump over was at _ A 3.2 m B 2.3 m C 2.0 m D 2.5 m Which of the following sports ... _ and he won the gold medal in men’s long jump A 8.5 m B 8.9 m C 9.8 m D 18 m The bar that Vichai had to jump over was at _ A 3.2 m B 2.3 m C 2.0 m D 2.5 m Which of the following sports ... sports events was NOT mentioned in the report? A swimming B gymnastics C long and high jumps D weightlifting How many gold medals have the Japanese athletes won in the first three days?  Six How...

Ngày tải lên: 26/07/2013, 01:25

... xóa bỏ => 1994 Nelxơn apartheid = apart : tách biệt ; heid Manđêla trở thành tổng thống da đen đầu là: chủng,loài.=> tách biệt chủng tiên CH Nam Phi tộc Theo người theo CN cho : có phân biệt ... -> Anh buộc phải nhượng -> “Phương án Maobattơn”-> Ấn Độ bị chia làm hai: + Ấn Độ (theo Ấn Độ giáo) + Pakixtan (theo Hồi giáo) -> 15/8/1947 hai nhà nước tự trị thành lập -1948 đến 1950 : Không ... gia ( 192-2006).GV liên hệ đến Việt Nam hai kiện ngày 20/9/1977 16/ 10/2007 - Đây chọn làm ngày thành lập */Phần GV cho sinh h/đ nhóm theo nội dung sau: ( Mục tiêu,nguyên tắc,bộ máy hoạt động Liên...

Ngày tải lên: 26/07/2013, 01:27

... mặt bên mặt đáy 60 o Tính thể tích khối chóp theo a II PHầN RIÊNG (3.0 điểm)Thí sinh học theo chương trình làm phần dành riêng cho chương trình Theo chương trình CHUẨN Câu 4a: (1 điểm) Tìm mô ... hợp Giải lớp, mặt phẳng đường thẳng, mặt phẳng, mặt cầu hướng dẫn tập lại Bài 1: Giải PT: 16 x − 17.4 x + 16 = 3x + + 3.5 x +3 = x + + 3x +3 x − 24 = 52− x 22 x −3 = x Bài : Giải PT : Bài :Giải ... b/Tìm tọa độ điểm A/ đối xứng với A qua ∆ c/ Tính khoảng cách từ A đến ∆ x −1 z −3 = y−7 = Bài 12: Cho đường thẳng d : mặt phẳng (P) : 3x -2y – z + = Chứng minh d// (P), suy khoảng cách từ d...

Ngày tải lên: 16/09/2013, 04:10

... nhượng bộ, lại trao quyền tự trị, theo kế hoạch Mao-bát-tơn 15-8-1947, Ấn Độ chia thành quốc gia tự trị: Ấn Độ (theo Ấn giáo), Pakistan (Hồi giáo) - Khơng thoả mãn theo quy chế tự trị, ngày 26-11950 ... giảm sút vị trí kinh tế trị Mĩ Tháng 12- 1989: Mỹ chấm dứt “chiến tranh lạnh” Hoạt động cá nhân GV nêu câu hỏi: Tình hình kinh tế-chính trị Mĩ từ 19 9120 00? HS theo dõi SGK trả lời câu hỏi + Giáo ... tổ chức theo nội dung sau: Nội dung Tân Việt VNQDĐ Sự thành lập Thành phần Địa bàn, hoạt động chủ yếu Khuynh hướng đấu tranh HS dùng SGK thống kê bảng theo u cầu ,và hướng dẫn GV Lịch Sử 12- Cơ...

Ngày tải lên: 26/09/2013, 10:10