Audit approaches

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  • Auditing is a formal process for examining key issues with a view to establishing accountabilities and securing an improved position. The pressures on all types of organizations mean that there has never been a greater need for effective auditing. The requirement to perform, behave well and account properly for corporate resources has meant that things cannot simply be left to chance.

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  • When you finish this chapter, you should: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic.

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  • EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : AUDIT WORK - A CASCADED INFERENCE APPROACH The trends identified in Figures 1.1 and 1.2 are again clear. First, θ is well above zero when δ is small, indicating that the residential housing market mechanism rewards administrators of effective schools with the wealthiest students when parents primarily assess schools by their effectiveness. When δ is large, θ is close to zero for all J, as no district structure creates the desired rewards when parents are largely unconcerned with school effectiveness....

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  • Accountancy and auditing are complex and technical processes. Ethics, in contrast, might be considered relatively simple. The difficult part of ethics, it may be argued, is not knowing what we ought to do, but getting ourselves, and others, to do the right thing. Truthfulness, honesty, care, loyalty, integrity: we know what they require, but we do not know if and how these requirements can be met.

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  • • History and background of IT Audit • Try to address the gap that exists between financial audit and information technology audit • What is involved in IT general controls and automated application controls • Discuss an approach that will aide in the identification and testing of IT controls • Roles and responsibilities for IT and financial auditors

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  • Finnish HEIs decide on their own quality systems, and the comprehensiveness, functioning and effectiveness of the systems are evaluated in the audits. Thus, the audit approach corresponds to the principle of enhancement-led evaluation, which has become a strong tradition in the Finnish evaluation practice. According to the audit reports and feedback received from HEIs, the audits have enhanced the systematic development of quality systems and operating methods.

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  • One problemI see time and time again isWho initiates the process— Audit, finance or operations? Hence this article! It may take a coordinated effort. Finance and IA understand controls but maybe not understand all the operating issues. Operations management may not be aware of the emerging field of CM software. Therefore the opportunity for IAs, with a broader focus on improving the business, to recommend specific CMapplications, is like low-hanging fruit, to impact the business in a positive way. Another issue is the time and cost of developing CM software systems.

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  • Flooding can be caused by both internal and external sources and the impact can be significant, particularly if the water is contaminated, in which case equipment may be damaged beyond repair. Water detection systems should be installed and where possible, water supplies should be routed away from IT equipment. Care should also be given to the siting of IT equipment so that it is protected from local hazards, such as being below ground level in an area prone to flooding.

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  • There are no right or wrong answers regarding a company’s choice of functional focus for its internal audit department. Where stakeholders choose to position the function on the Internal Audit Continuum is a direct reflection of their risk appetite and corresponding assurance needs as expressed in the mission statement. The mission statement must be tailored to the organisation and the value drivers identified in Step 1 of the framework.

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  • In October 2001, the ILO launched the fi rst series of groundbreaking participatory gender audits in accordance with the ILO Gender Mainstreaming Policy. This was the fi rst exercise of its kind to be introduced in the United Nations system. The objective of these gender audits was to promote organizational learning on how to implement gender mainstreaming effectively in the policies, programmes and structures of the institution and to assess the progress made in achieving gender equality.

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  • (BQ) Part 1 book "Auditing cases - An interactive learning approach" has contents: Client acceptance, understanding the client's business and assessing risk, professional and ethical issues, accounting fraud and auditor legal liability, internal control over financial reporting.

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  • (BQ) Part 2 book "Auditing cases - An interactive learning approach" has contents: The impact of information technology, planning materiality, analytical procedures, developing and evaluating audit documentation, completing the audit, reporting to management, and external reporting,...and other contents.

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  • Chapter 14 - Auditing financing/investing process: Prepaid expenses, intangible assets and goodwill, and property, plant and equipment. In this chapter, the learning objectives are: Know the various types of prepaid expenses, deferred charges, and intangible assets; understand the auditor's approach to auditing prepaid insurance and intangible assets; develop an understanding of the property management process;...

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  • (BQ) Part 1 book "Auditing - A risk based approach to conducting a quality audit" has contents: The risk of fraud and mechanisms to address fraud - regulation, corporate governance, and audit quality; professional liability and the need for quality auditor judgments and ethical decisions; professional auditing standards and the audit opinion formulation process, a framework for audit evidence,...and other contents.

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  • (BQ) Part 2 book "Auditing - A risk based approach to conducting a quality audit" has contents: Auditing the revenue cycle, auditing cash and marketable securities, activities required in completing a quality audit, audit reports on financial statements, advanced topics concerning complex auditing judgments,...and other contents.

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  • Chapter 15 - Internal auditing. After studying this chapter you should be able to: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

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  • Perform regularly scheduled tests of your new system. Such tests should be performed by both internal and external parties. You may chose to perform quarterly or bi-annual internal tests and annual audits by an external entity. Of course, no system is perfect, so expect to have areas for improvement discovered as a result of these tests. These areas of improvement lead us to the final step in the security lifecycle.

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  • COSO is pleased to present this guidance to assist smaller public companies in implementing the 1992 COSO Internal Control—Integrated Framework. We believe the guidance will be helpful to smaller businesses as they explore cost-benefit approaches to achieve their financial reporting objectives. This guidance contains numerous examples that have been effectively used by smaller business to address its internal control objectives. The COSO task force has considered the comment letters received during the exposure period of the preliminary guidance.

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  • Whether there exists an Information security policy, which is approved by the management, published and communicated as appropriate to all employees. Whether it states the management commitment and set out the organisational approach to managing information security.

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  • The IS audit team is independent and objective. The team provides the organisation with support to reach its goals by evaluating through a methodical and targeted approach, the effectiveness of the security process and by providing support to improve it. A basic requirement for any audit, and therefore for the IS audit as well, is the unrestricted right to obtain and view information. This means that no information may be withheld from the IS audit team.

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