Codification of Standards for the Professional Practice of Internal Auditing |
Contents
FOREWORD | 1 |
MANAGEMENT OF THE INTERNAL | 7 |
AUDITING DEPARTMENT | 47 |
Copyright | |
4 other sections not shown
Other editions - View all
Common terms and phrases
01 Internal auditors accomplishment achieved ACTIVITIES THEY AUDIT adequacy and effectiveness approved audit assess audit activities audit objectives audit program audit responsibilities audit results audit work schedule audit working papers audit working-paper auditing should ensure auditing should establish auditors should review authority Care Internal codified into original conflict of interest coordination corrective action determine director of internal disciplines document due professional established objectives EXAMINATION AND EVALUATION external review financial budgets financial statements fraud investigations identify improve independence internal and external internal auditing department internal auditing department's internal auditing standards internal control ments objectives and goals operating standards operations or programs organization organization's objectives organizational status original Guidelines policies and procedures Practice of Internal profes Professional Practice proficiency provide reasonable assurance purpose quality assurance program recommendations reliability and integrity riately rized scope of internal senior management SIAS significant audit findings skills staffing plan sufficient supervision system of internal techniques tion