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IA Chap 3: The methodology and process of internal auditing - Coggle…
IA Chap 3: The methodology and process of internal auditing
Types of internal audit engagements
(nhiệm vụ kiểm toán
Assurance
Services
examination of
evidence
for the purpose of
providing
an independent assessment (đánh giá) (governance, risk management,
and control processes).
Consulting
Services
Advisory
and related customer service activities, the nature and scope of which are
agreed
with the customer
Assurance
engagement process
Performance
Communication
Planning
Identify key controls
Approving
Calculating
Documenting
Examining
Matching
Monitoring
Restricting
Segregating
Supervising
Evaluate the adequacy of control design.
Identify and assess risks.
Identify: focus on
Inherent risk
assess risk
Impact of risk
likelihood
(khả năng xảy ra) of risk
Create a test plan.
Understand the
auditee
, including
auditee objectives
and
assertions
.
Auditee objectives
(mục tiêu) = what the auditee is
striving
to (cố gắng) achieve
Assuranve service => phục vụ cho
auditee
= đối tượng được kiểm toán (people, inside, sycle)
Auditee assertions
(khẳng định)= what was achieved
Develop a work program.
Determine engagement
objectives
and
scope
.
scope
(what the engagement will and will not cover)
Find out the boundaries of the engagement.
Objectives
(what the engagement is intended
to achieve)
Reporting
Complaince in nature
Operational
Strategic
Allocate resources to the engagement.
Consulting engagement process