4. Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity 开发和/或取得内部审计部门整体所需的知识、技能和胜任能力 5. Exercise due professional care 运用应有的职业审慎 6. Promote continuing professional development 促进持续专业发展 a. Deve...
Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.doi:10.1108/02686900310500488...
budget issue, but also skills and the use of efficientauditand risktechniques. daccess-ods.un.org daccess-ods.un.org 相关立法/理事机构应当依据此类分析的结 果、替代方案和财政预算的结果做出决策,同时谨记加强审计不仅是一个预算问题, 而且是一个技能问题和利用高效率的审计与风险技术的问题。
By providing ongoing training and education on industry best practices, regulatory changes, and emerging technologies, organizations can ensure that auditors are equipped with the necessary knowledge and skills to uphold high-quality standards in their work. Investing in the professional development of ...
UN-2 Updating your knowledge and skills to reflect any improvements and developments that have been made to the internal auditing standards, procedures, and techniques 更新你的知识和技能,以反映已经向内部审计标准,任何改进和发展, 程序, 和技巧 ParaCrawl Corpus 最...
Purpose:– The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment.Design/methodology/approach:– Generalist internal auditors and specialist information technology (IT) internal ...
apassing on accumulated skills and techniques 通过在积累技能和技术[translate] aDear today a new command? 亲爱的今天一个新的命令?[translate] aDo you masturbate? 您是否行手淫?[translate] athank you honey 谢谢我许诺的蜂蜜[translate] aAs we move towards improving the service provided to our custome...
CH04Audit-Objectives--Procedures--and-Working-Papers(审计学-英文版).ppt,PART 2 Basic Concepts and techniques 1.PRE-ENGAGEMENT ARRANGEMENTS (1) Client selection and retention (2)Communication between predecessor and successor auditors (3)Engagement letter
Laws, regulations, and other requirements 28 4/10/2014 PA1 Confidential Auditor Competence Specific Knowledge and skills Specific knowledge and skills for quality auditors could include: ?? Quality methods and techniques ?? Quality terminology ?? Quality management tools and their application ??
BasicConceptsandtechniques 1 CHAPTER4 AuditObjectives,Procedures,andWorkingPapers 2 计划阶段 实施阶段审计报告 报告阶段 3 年度计划 预测控制概况+调查内部控制 记录内部控制 审计计划 内控评价 评价健全性?+执行符合测试评价符合性?+评价控制风险+确定审计范围.方法.时间 鉴定缺陷管理建议 全面账项基础实质性审计...