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The essential handbook of internal auditing phần 6

Nó là khó khăn cho kiểm toán viên để sau đó đưa ra một bảo đảm công bằng trên cùng một hệ thống này. Ở cái nhìn đầu tiên, hai khái niệm không tương thích. Tuy nhiên, các cách khác nhau mà không nhất quán rõ ràng này có thể được quản lý. Các mô hình chúng tôi đang sử dụng có bảy cách tiếp cận: 1. các | PROFESSIONALISM 141 2240.AI Work programs should establish the procedures for identifying analyzing evaluating and recording information during the engagement. The work program should be approved prior to its implementation and any adjustments approved promptly. 2240.C1 Work programs for consulting engagements may vary in form and content depending upon the nature of the engagement 2300 Performing the Engagement Internal auditors should identify analyze evaluate and record sufficient information to achieve the engagement s objectives. 2310 Identifying Information Internal auditors should identify sufficient reliable relevant and useful information to achieve the engagement s objectives. 2320 Analysis and Evaluation Internal auditors should base conclusions and engagement results on appropriate analyses and evaluations. 2330 Recording Information Internal auditors should record relevant information to support the conclusions and engagement results. 2330.A1 The chief audit executive should control access to engagement records. The chief audit executive should obtain the approval of senior management and or legal counsel prior to releasing such records to external parties as appropriate. 2330.A2 The chief audit executive should develop retention requirements for engagement records. These retention requirements should be consistent with the organization s guidelines and any pertinent regulatory or other requirements. 2330.C1 The chief audit executive should develop policies governing the custody and retention of engagement records as well as their release to internal and external parties. These policies should be consistent with the organization s guidelines and any pertinent regulatory or other requirements. 2340 Engagement Supervision Engagements should be properly supervised to ensure objectives are achieved quality is assured and staff is developed. 2400 Communicating Results Internal auditors should communicate the engagement results. 2410 Criteria for .