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Administrative audit (Unit 2. Definition of Process Review (Identify and…
Administrative audit
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Unit 1. Audit Program
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Concepts
A compilation, accumulation and evaluation of evidence on information of an entity, to determine and inform the degree of compliance between the information and the established criteria.
Policies and Objectives
This service has been, and continues to be of great significance and value to our industrial, commercial and service communities in order to maintain the limits in the financial reports.
Manuals and Organization Chart
Manual is nothing more than the summary or guide that describes the process of a work.
Organization charts These are organizational systems that are represented intuitively and objectively. They are also called organizational charts or graphs.
Unit 4. Recommendations
Efficiency Recommendations
It should pay special attention to those areas where accounting records can be improved and the overall performance and profitability of the company can be increased.
Follow-up of the Audit Observations
It is a continuous process, it should be understood that the audit work would be of no use if it is not verified that the corrective actions taken by management, are being carried out.
Statistical sampling
Auditors have increased the use of statistical sampling methods to perform compliance and substantive tests.
Computer Use in Audit
Technological advances in hardware and software offer the auditor continually new opportunities for him to use the computer as an audit instrument.
Unit 3. Work Papers
Work documents
They are the set of documents and reliable documentation that contain the data and information obtained by the auditor in his examination.
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Concept
These are the documents in which the auditor records the data and information obtained in his examination and the results of the tests performed.