Академический Документы
Профессиональный Документы
Культура Документы
PLANNING
RESOURCE MANAGEMENT
The CAE should establish a
program
for
selecting
and
developing the HR of the internal
audit activity. The program
should provide for:
Job descriptions
Selection of qualified
competent individuals
Training
Performance appraisal
Counsel
and
COORDINATION
The CAE should share information and coordinate
activities with other internal and external providers of
relevant assurance and consulting services.
Components of
COMPONENTS:
1. Principles
Integrity
Objectivity
Confidentiality
Competency
2. Rules of
Conduct
Threats to Objectivity
These are situations that threaten the ability of the IA
activity to carry out responsibilities in an unbiased
manner.
Framework:
1. Identify threat.
2. Assess threat.
3. Identify mitigating factors.
4. Assess residual threat.
5. Manage residual threat.
6. Identify unresolved threat.
7. Identify disclosure
requirement.
8. Ex-post review and reporting.
Standards
A professional pronouncement promulgated
by the IA Standards Board that delineates the
requirements for performing a broad
range of IA activities and for evaluating IA
performance.
Contents of Standards
ATTRIBUTE STANDARDS
PERFORMANCE STANDARDS
Nature of work
Engagement planning