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Administrative audit - Coggle Diagram
Administrative audit
Audit program
permanent files
they constitute the most specific actions important aspects of the audit process
manuals and organization charts
Is repressented intuetively and objetively
Concepts
collection, accumulation and evaluation of evidence
Policies and objetives
progress in information technology
Definition and review of processes
Identify and sole problems
The basic objetives of the process that are missing and will serve to reinforce the strategic objetives
Implement new processes
Tha implatation phase can be prolonged in the weather
Definition of processes
It is the subsequent, professional, objetive and systematic
Audit techniques
practical research methods
Work papers
Classification of work papers
• Continuos use papers
• Temporary use papers
Work documents
They are the set of certificates and documentation reliable
Concept
the proof material of the work carried out
Process development
Audit cycle
recomendations
efficiency recomendations
compliance and substantive test
Stadistical sampling
Samples
Follow-up of audit observations
It is a continuous process
Use of the computer in audit
Technological advances