➡️ CAE必须建立系统化的审计方法论,并确保团队成员接受相关培训,以保证审计工作的连贯性和一致性。 标准9.4 内部审计计划(Internal Audit Plan) ➡️审计计划必须基于组织的战略、目标和风险,并至少每年更新一次。 ➡️审计计划必须经过董事会批准,确保高层的认可和支持。 标准9.5 协同与依赖(Coordination a...
While I suspect the IIA and its International Internal Audit Standards Board (IIASB) are extremely excited to be done with the multi-year project to remake the Standards and International Professional Practices Framework (IPPF), their arrival, like the annual delivery of the Whitepages, will not...
Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Topic 6 Describe the chief audit executive's responsibility for assessing residual risk Plan the engagement to assure identification of key risks and controls ...
Plan the engagement to assure identification of key risks and controls Proficient 主題4 Determine engagement procedures and prepare the engagement work program Establishing a Risk-based Internal Audit Plan 參考:https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.as...
Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience. The IIA has high requirements for certified internal auditors. He wa...
(IIA 工作标准 2320) Analysis audit procedures 分析性审计程序 中审网校 CCSA 考试词汇表 analytical review 分析性复核 anonymity 匿名,匿名者 appearance 表面 application 应用 appraisal costs 鉴定成本 appreciation 评价,鉴别 appropriate 适当的 appropriation 拨款,占用,盗用,挪用 approve 批准 Approval 批准 ...
In 2022, the IIA and ACCA collaborated on a report addressing emerging trends and business transformation impacts on internal controls. In the upcoming year, the organisations plan to release new research on applying internal control concepts to sustainability and non-financial data. ...
Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Plan the engagement to assure identification of key risks and controls Proficient Topic 6 Identify significant risk exposures and control and governance issues ...
Standardscoming into effect soon, internal audit leaders are implementing many of the updates outlined by The IIA. One new requirement that has garnered much attention is the need to create anInternal Audit strategic planthat encompasses every facet of internal audit, including the use of ...
The survey also found that 58% of stakeholders believe internal audit should be more active in assessing strategic risk. When asked to choose the best avenues for internal audit to improve its role in responding to the organization’s strategic risks, stakeholders said: ...