Titlebook: Internal Audit Handbook; Management with the Henning Kagermann,William‘Kinney,Claus-Peter Weber Book 2008 Springer-Verlag Berlin Heidelber

编辑才信任

Plannings or organizational audit areas, which can be broken down into any number of audit segments, referred to as Key Scopes. .• Scopes have the advantage that they can be used in individual ways and combined with each other in different audits. .• Scopes require regular updating. Audit employees should b

肮脏

红肿

Executionct to the materiality principle. .• Auditors must ensure that the work program is completed fully and consistently. All work program objectives must be achieved by suitable fieldwork activities. .• The audit activities and their results are documented in the working papers. .• Closing meetings are h

公式

Reportingauditors apply also to Internal Audit’s work. .• Impartial reporting must be complete, truthful, and clear. .• To ensure that the information is optimized, the reports should be made available as quickly as possible. .• Depending on the addressee, there are different reporting formats and writing st

珊瑚

Follow-Up Phaseeaks down into four sub-phases: status check I, follow-up I, status check II, and follow-up II. .• Different areas of responsibility are distinguished in the overall process. .• In addition to Internal Audit, other parties may be involved in the follow-up process.

通便

Special Audit Roadmapsap and highlighting individual process models. .• There are many different reasons for special Audit Roadmaps: Increasingly complex topics, use of IT, different target groups, blurring of audit categories, standardization of alternative services, and modular breakdown of the services provided by Int

占卜者

Introductionselected examples of financial and operational audits while Chapter C.5 gives details of combined audit topics. Chapters C.6 through C.9 deal with selected topics specific to SAP, and Chapter C.10 describes IT audits.

咽下

Audit Basics .• The work program is compiled with due consideration for the objectives of the audit. .• An opening meeting with the auditees is conducted before the fieldwork begins. A closing meeting is held after fieldwork is complete to review the results of the audit fieldwork. .• The audit report contains

思想上升

ormance created and distributed for publicity purposes: found on posters and billboards, on the street, in shop windows, outside theatres and on public transport. As John Berger writes.In this performance photography is being employed in a manner little different from the use of photographs in other

deceive

ormance created and distributed for publicity purposes: found on posters and billboards, on the street, in shop windows, outside theatres and on public transport. As John Berger writes.In this performance photography is being employed in a manner little different from the use of photographs in other