Please enable JavaScript.
Coggle requires JavaScript to display documents.
Administrative audit (Audit Program (Concepts (A collection, accumulation…
Administrative audit
Audit Program
Concepts
A collection, accumulation and evaluation of evidence
on information from an entity, to determine and report the degree of compliance between the information and the established criteria
-
-
Policies and Objectives
Traditional (financial) auditing has historically been concerned with complying with regulatory and custody requirements, especially with financial control
-
Work papers
Concept
The auditor's work is recorded in a series of
papers that constitute in principle the material proof of the work done; In addition, they
records the depth of the evidence and the sufficiency of the elements on which the
Opinion, in other words, is evidence of the professional quality of the work.
-
-
Work documents
They are the set of certificates and reliable documentation that contain the data and information obtained by the auditor in his examination, as well as the description of the tests carried out and the results thereof on which he supports the opinion that he issues when signing his report.
Recommendations
-
-
Statistical sampling
Auditors have increased the use of statistical sampling methods to
conduct compliance and substantive testing
-