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Internal Audit Manual

Internal Audit Manual

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Published by: ALAINXHIGNESSE on Jul 06, 2009
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02/10/2014

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ABC CompanyInternal Audit Manual
Internal Audit Manual Page 1
 
TABLE OF CONTENTS
 TABLE OF CONTENTS...........................................................................................2CHARTER.............................................................................................................5INTRODUCTION................................................................................................5ORGANISATION AND BOARD REPORTING.........................................................5AUTHORISATION AND RESPONSIBILITIES.........................................................5REPORTING RESPONSIBILITIES.........................................................................6MISSION OBJECTIVE..........................................................................................6STANDARDS AND ETHICS.................................................................................6MISSION STATEMENT/OBJECTIVES/VALUES..........................................................7MISSION STATEMENT........................................................................................7VALUES.............................................................................................................7GENERALLY ACCEPTED AUDITING STANDARDS...................................................8100 INDEPENDENCE.........................................................................................8110 ORGANISATIONAL STATUS.........................................................................8120 OBJECTIVITY..............................................................................................9200 PROFESSIONAL PROFICIENCY..................................................................10210 STAFFING.................................................................................................10220 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................10230 SUPERVISION...........................................................................................10240 COMPLIANCE WITH STANDARDS OF CONDUCT.......................................11250 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................11260 HUMAN RELATIONS AND COMMUNICATIONS...........................................12270 CONTINUING EDUCATION........................................................................12280 DUE PROFESSIONAL CARE......................................................................12300 SCOPE OF WORK .....................................................................................13310 RELIABILITY AND INTEGRITY OF INFORMATION.......................................13320 COMPLIANCE WITH POLICIES, PLANS, PROCEDURES, LAWS, ANDREGULATIONS................................................................................................14330 SAFEGUARDING OF ASSETS....................................................................14340 ECONOMICAL AND EFFICIENT USE OF RESOURCES.................................14350 ACCOMPLISHMENT OF ESTABLISHED OBJECTIVES AND GOALS FOROPERATIONS OR PROGRAMS..........................................................................15400 PERFORMANCE OF AUDIT WORK .............................................................15410 PLANNING THE AUDIT.............................................................................15420 EXAMINING AND EVALUATING INFORMATION..........................................16Internal Audit Manual Page 2
 
430 COMMUNICATING RESULTS......................................................................16440 FOLLOWING UP........................................................................................17500 MANAGEMENT OF THE INTERNAL AUDITING DEPARTMENT.....................17510 PURPOSE, AUTHORITY, AND RESPONSIBILITY.........................................17520 PLANNING...............................................................................................17530 POLICIES AND PROCEDURES...................................................................18540 PERSONNEL MANAGEMENT AND DEVELOPMENT.....................................18550 EXTERNAL AUDITORS..............................................................................19560 QUALITY ASSURANCE..............................................................................19CODE OF ETHICS...............................................................................................20STANDARDS OF CONDUCT.............................................................................20INDEPENDENCE/OBJECTIVITY/CONFIDENTIALITY/CONDUCT..............................20INDEPENDENCE/OBJECTIVITY.........................................................................20CONFIDENTIALITY...........................................................................................21CONDUCT.......................................................................................................21AUDIT PROCESS................................................................................................22PLANNING......................................................................................................22PLANNING THE DETAILED AUDIT....................................................................32AUDIT PROGRAM............................................................................................33FIELDWORK ....................................................................................................35STATING FINDINGS/CONCLUSIONS.................................................................40QUALITY ASSURANCE.....................................................................................42GENERAL STANDARDS FOR WORKING PAPERS...............................................43GENERAL STANDARDS - REPORT(S)................................................................45REPORTING AND FOLLOW-UP.........................................................................46CONFIDENTIALITY - REPORTS.........................................................................47EXIT CONFERENCE.........................................................................................47CLOSING OF THE AUDIT.................................................................................48PERSONNEL.......................................................................................................49 JOB DESCRIPTION: DIRECTOR OF AUDIT.........................................................49 JOB DESCRIPTION: ASSOCIATE DIRECTOR OF INTERNAL AUDIT.....................50 JOB DESCRIPTION: INFORMATION SYSTEMS AUDIT MANAGER........................51 JOB DESCRIPTION: AUDIT MANAGER..............................................................53 JOB DESCRIPTION: INFORMATION SYSTEMS AUDITOR....................................54 JOB DESCRIPTION: AUDITOR..........................................................................55PERFORMANCE EVALUATION..........................................................................56 TRAINING AND PERSONAL DEVELOPMENT.....................................................61ADMINISTRATIVE PROCEDURES.........................................................................62MANAGEMENT OF AUDIT RESOURCES............................................................62Internal Audit Manual Page 3

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