Internal Audit Steps
Training Material on Internal Auditing
Internal Auditing Handbook
1
Session 1 – External Audit........................................................................5 1.1 Definition and Objective.....................................................................5 1.2 Responsibilities of External Audit ......................................................5 1.3 Scope of the Audit .............................................................................6 1.4 Auditor’s Report Basic Elements .......................................................6 1.5 Special Features in Public Sector ......................................................7 1.6 Exercise.............................................................................................9 1.7 Questions ........................................................................................10 2 Session 2 – Internal Audit .......................................................................11 2.1 Definitions of Internal Audit..............................................................11 2.2 Evolution of Internal Auditing ...........................................................12 2.3 IIA Standards and Practice Advisory Context ..................................13 2.4 Statement of Responsibilities ..........................................................14 2.5 Code of Ethics .................................................................................14 2.6 Standards ........................................................................................15 2.7 Control Self-Assessment .................................................................16 2.8 Internal Audit as a Core Function ....................................................16 2.9 Independence..................................................................................17 2.10 Appendix..........................................................................................18 2.11 Questions to Session
Internal Auditing Handbook
1
Session 1 – External Audit........................................................................5 1.1 Definition and Objective.....................................................................5 1.2 Responsibilities of External Audit ......................................................5 1.3 Scope of the Audit .............................................................................6 1.4 Auditor’s Report Basic Elements .......................................................6 1.5 Special Features in Public Sector ......................................................7 1.6 Exercise.............................................................................................9 1.7 Questions ........................................................................................10 2 Session 2 – Internal Audit .......................................................................11 2.1 Definitions of Internal Audit..............................................................11 2.2 Evolution of Internal Auditing ...........................................................12 2.3 IIA Standards and Practice Advisory Context ..................................13 2.4 Statement of Responsibilities ..........................................................14 2.5 Code of Ethics .................................................................................14 2.6 Standards ........................................................................................15 2.7 Control Self-Assessment .................................................................16 2.8 Internal Audit as a Core Function ....................................................16 2.9 Independence..................................................................................17 2.10 Appendix..........................................................................................18 2.11 Questions to Session