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Audit Process, Cedulas - Coggle Diagram
Audit Process
The State Audit
Goals
Determine the reasonableness and accuracy of financial information
Establish whether legal and regulatory provisions have been complied with
Determine the achievement of the planned objectives in relation to the goals
scheduled
Rules
Rules relating to the Auditor.
Possess professional training, technical capacity and proportional experience
Maintain absolute objectivity and independence of judgment in the exercise of
its functions.
. Be respectful and courteous with the personnel of the agency, unit or area
where do you audit
Regulations related to Planning
Proposals and requests of the Comptroller General of the Republic and
other competent bodies and entities.
Complaints received.
To the results of the previous inspection and control management.
Rules Regarding Execution
Schedule suitable activities aimed at learning about the mission of the
organism
Schedule suitable activities aimed at learning about the mission of the
organism
Rules relating to the Audit Report
Contain observations or findings, identifying causes and effects of the
themselves, conclusions and corresponding recommendations
Be signed by the board or managerial level
Audit Purposes
Inquiries and determinations on the patrimonial state
Inquiries and determinations on the financial statements
Uncover errors and fraud
Prevent errors and fraud
Operational Audit.
main revision to certain administrative aspects
Work papers
set of identification cards and reliable documentation containing the
data and information obtained by the auditor in his examination
Classification
The working papers that support the audit result
permanent reference file
Audit File
File of Working Papers
2 more items...
GOALS:
Identification of improvement opportunities
Performance evaluation
Recommendations for improvement or anticipation of future events
Cedulas
Classification
eventual
traditional
Paper document that records the work performed by the auditor on a
account, item, area or operation subject to examination.