Codification of Standards for the Professional Practice of Internal Auditing |
Contents
INTRODUCTION | 1 |
MANAGEMENT OF THE INTERNAL | 3 |
SUMMARY OF GENERAL AND SPECIFIC STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING | 5 |
Copyright | |
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accomplishment achieved activities adequate and/or apply appropriate approval ascertain assess assets assignments audit findings audit working papers auditors auditors should review authority carry changes charter circumstances collection communicated complete compliance conclusions conduct considered consistent continuing corrective action department's designed detected determine director of internal directs disciplines document economical effective efficiency ensure established evaluations EXAMINATION AND EVALUATION existence extent external external review final fraud functions guidelines identify improve independence indicators individuals internal auditing department internal control issued knowledge laws maintain matters means measure meet ments necessary needed objectives and goals obtain occur operating operations or programs organization organization's organizational performance periodically persons planned policies potential procedures professional proficiency reasonable assurance recommendations records responsibility scope senior management significant skills specific staffing standards statements subsections sufficient supervision taken techniques term tion written