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Audit - Coggle Diagram
Audit
Process to acumulate and evaluate evidence
Intern audit
It is the critical, systematic and detailed examination of an information system of an economic unit
Operational Audit
It handles to promote the eficiency
Administrative Audit
It handles to verification
Financial Audit
It is the total or partial examination of the information
The general objectives of an audit program are:
Coordinate human resources and establish authorities responsibilities, standardizing action criteria.
control job execution
Provide a systematic order to define and coordinate the application of audit procedures in a coordinated manner, avoiding omissions.
Standard auditor functions are:
Study normality, Develop the work program, Define the objectives, Capture the necessary information to evaluate, Collect and review statistics, diagnose operating methods. Detect the findings and evidence
Operative Audit Organization.
The auditor has to feel the security that the business will solve theirs troubles.
Task asignation
Defined the objectives
Knowledge of every part of the group members
life experiences
Skills and personal capacities
Preferences they may have and that are compatible with other criteria
Complexity, importance and requirements of each task
Auditor skills and abilities
Positive actitude
Stable feelings
Able to listen
Institutional senses
Objective
Evaluation of Management and Administrative Control
Management control covers all the subsystems of the company and its behavior
With the information the auditor has, he can rank critical areas to deepen the examination.
Determination of Critical Areas
Info
with the info the adutiors has, he could rank it to go deeper on the study.
Creativity