Part 1 The philosophy: an introduction to the business of internal auditing; organizations; objectives; risk; control; the management process; the auditing process. Part 2 The approach: the business approach to internal auditing; organization impact assessment; unit impact assessment; control strategy assessment; control adequacy assessment; control effectiveness assessment; quality-of-performance assessment; unit assessment reporting; follow-up assessment. Part 3 The tools: planning information requirements; obtaining information; evaluating information and developing findings; agreeing corrective action; recording information; sampling; interviewing; negotiating; writing reports; presenting.
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