(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 ...
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: ...
Determine engagement procedures and prepare the engagement work program Topic 5 Describe the audit engagement communication and reporting process Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Topic 6 Manage monitoring and follow-up of...
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.aspx IIA-CIA-Part2 考試培訓材料常見問題 ...
Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board Arrange preliminary communication with engagement clients Topic 6 Prepare interim reporting on the engagement progress Evaluate the relevance, sufficiency, and reliability of potential source...
125 multiple-choice questions and must be completed within three hours. IIA-ACCA exam covers topics such as governance, risk management, internal control, ethics, and audit procedures. Candidates who successfully pass the exam are awarded the IIA-ACCA certification, which is valid for three years....
Determine engagement procedures and prepare the engagement work program Topic 5 Describe data analytics, data types, data governance Determine engagement objectives and evaluation criteria and the scope of the engagement Topic 6 Describe the audit engagement communication and reporting process Complete a det...
We have prepared to develop policies and procedures for using technology in internal audit, which are documented in our Audit Manual. Ensuring these policies are accessible to all internal audit staff and are regularly reviewed. IX. Conclusion ...
Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board Arrange preliminary communication with engagement clients Topic 4 Assess engagement outcomes, including the management action plan Determine engagement procedures and prepare the engagement wo...
InternationalInternalAuditStandardsBoard(IIASB)October2012 www.globaliia.org 1 SessionOverview •••••WhytheStandardsmatterStandards-settingdueprocessThekeychangesin2012BestpracticesforimplementationQ&A www.globaliia.org 22 WhytheStandardsMatter www.globaliia.org 33 TheStandards–MandatoryElementUnder...