Internal Audit Manual

Topics: Auditing, Internal audit, Audit Pages: 91 (24161 words) Published: September 17, 2012
ABC Company Internal Audit Manual

Internal Audit Manual

Page 1

TABLE OF CONTENTS
TABLE OF CONTENTS...................................................................................... .....2 CHARTER......................................................................................... ....................5 INTRODUCTION................................................................................................5 ORGANISATION AND BOARD REPORTING.........................................................5 AUTHORISATION AND RESPONSIBILITIES.........................................................5 REPORTING RESPONSIBILITIES.........................................................................6 MISSION OBJECTIVE....................................................................................... ...6 STANDARDS AND ETHICS.................................................................................6 MISSION STATEMENT/OBJECTIVES/VALUES..........................................................7 MISSION STATEMENT........................................................................................7 VALUES...................................................................................................... .......7 GENERALLY ACCEPTED AUDITING STANDARDS...................................................8 100 INDEPENDENCE............................................................................. ............8 110 ORGANISATIONAL STATUS.........................................................................8 120 OBJECTIVITY..............................................................................................9 200 PROFESSIONAL PROFICIENCY..................................................................10 210 STAFFING................................................................................................ .10 220 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................10 230 SUPERVISION..................................................................................... ......10 240 COMPLIANCE WITH STANDARDS OF CONDUCT.......................................11 250 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................11 260 HUMAN RELATIONS AND COMMUNICATIONS...........................................12 270 CONTINUING EDUCATION........................................................................12 280 DUE PROFESSIONAL CARE......................................................................12 300 SCOPE OF WORK.....................................................................................13 310 RELIABILITY AND INTEGRITY OF INFORMATION.......................................13 320 COMPLIANCE WITH POLICIES, PLANS, PROCEDURES, LAWS, AND REGULATIONS................................................................................................14 330 SAFEGUARDING OF ASSETS....................................................................14 340 ECONOMICAL AND EFFICIENT USE OF RESOURCES.................................14 350 ACCOMPLISHMENT OF ESTABLISHED OBJECTIVES AND GOALS FOR OPERATIONS OR PROGRAMS..........................................................................15 400 PERFORMANCE OF AUDIT WORK.............................................................15 410 PLANNING THE AUDIT.............................................................................15 420 EXAMINING AND EVALUATING INFORMATION..........................................16 Internal Audit Manual Page 2

430 COMMUNICATING RESULTS......................................................................16 440 FOLLOWING UP....................................................................................... .17 500 MANAGEMENT OF THE INTERNAL AUDITING DEPARTMENT.....................17 510 PURPOSE, AUTHORITY, AND RESPONSIBILITY.........................................17 520...
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