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Performing effective IA (NB: engagement letter (objective and scope of IA,…
Performing effective IA
Organizing and panning internal audits
A long-range annual audit plan
Standard and effective approaches for performing all IA
An effective plan or orgaization and a charter for launching IA
NB: engagement letter
objective and scope of IA
expected start date and planned duration of the audit
addresse
persons responsible for performing the review
advance prepparation need
IA preparatory activities
Audit schedule and time estimates
IA peliminary surveys
knowing the amout of time from the prior audit
review of prior audit reports
review of prior workpapers
significant recomended corrective actons
organization of the entity
other related audit materials
Determine the audit objectivs
Initiating and launching an IA
audt comittee formal requests
a request to schedule an audit by seior management or the external auditors
Corporate reorganizations, including legal or physical threat evets
need for a follow-up audit based on the results of a prior audit
other auditable areas identified iin the audit unverse as described i ch 15 but not in theregular, approved annual internal audit plan
a special audit performed at the requesr of local or unit managemets
Developing and preparing audit program
Audit program formats and their preparations
types of audit evidence
wrapping up the field engagement IA
Performin the IA
audit management fieldwork monitoring
potentioal audit findings
the condition of the completed audit
references to the documented audit work
identification of the findings
auditors prelim recommendations
results of discusingthe findings with management
recommended disposition of the matter
audit fieldwork technical assistance
audit program and scedule modifications
IA fieldwork initial procedures
cmpleting the audit without the missing data file
completing other portions of the audit and rescheduling a later visit to perform test
revising audit procedures to perform additional test in other areas
reporting preiminary audit findings to management
Starting the IA
Documenting the IA field survey
Field survey auditor conclusions
IA field surveys
discussions withh key personnel
personal observations
reports
manuals and directives
Organization
performing n individual IA