Internal Audit Reports Follow-Up Yerevan Report on Audit Engagement Accurate Impartial Clear Concise Constructive Integral Timely.

Slides:

Advertisements

Similar presentations

Principle 2 Promoting the public good. Because the public sector is the mechanism through which governments deliver programs and services for the benefit.

Advertisements

Learning Objectives LO1 Summarize the financial statement audit process. LO2 Explain the main characteristics of an independent audit engagement. LO3 Describe.

Office of the Auditor General of Canada CANADA’S ADOPTION OF INTERNATIONAL STANDARDS ON AUDITING 20 FACTS PREPARERS of FINANCIAL STATEMENTS SHOULD KNOW.

Operational Auditing--Fall Establishing an I/A Function 4 Reporting structure 4 Mission statement 4 Objectives 4 Methodology & Operations.

Purpose of the Standards

D. Keane June Internal Quality Audits (4.14) -ISO Requirements for Internal Audits -The Audit Process -Templates for Meeting Requirements.

Good Audit/ Good Audit Practice NAS Network. Scope of audit body responsibilities may vary e.g. Findings only Findings and recommendations Findings, recommendations.

Audit Interviewing Techniques and Tools Presented by Gene Hall, Virginia Diane Robichaud-Cormier, New Brunswick Constance Owen, JJ Keller & Associates.

ROLE OF A REVIEW TEAM LEADER Desi Curry. Journey in to Gateway  RTL for 7 years (National and Local)  First major project in NI to be subject.

1 Homologues Group Meeting Slovenia, October 2009 Republika SlovenijaEuropean Union Ljubljana, October 2009 Introduction to IT audits PART II IT.

Technology audit Angel Milev, Coordinator EEN-Bulgaria Applied Reserach and Comunications Fund.

PILOT PROJECT: External audit of quality assurance system on HEIs Agency for Science and Higher Education Zagreb, October 2007.

Software License Agreement Negotiation 101 Ray Hsu, C.P.M. Assistant Director, Procurement Services University of Washington.

1 PUBLIC EXPENDITURE AND AUDIT COMMITTEE Jānis Reirs Member of Public Expenditure and Audit Committee Public Expenditure and Audit Committee.

1 STATE AUDIT OFFICE RELATIONS WITH PARLIAMENT Auditor General Inguna Sudraba State Audit Office Republic of Latvia 26 Kr.Valdemara Street,

The Audit Process PRESENTED BY:.

Financial management and control

Risk assessment in strategic and annual planning of internal audit Lvov 2012 REPUBLIC OF ARMENIA MINISTRY OF FINANCE.

Working With Respondents to Improve Inventory Statistics Author: John Trimble U.S. Census Bureau Presenter: Anne Russell U.S. Census Bureau.

Material Adopted From: “The Internal Auditing Pocket Guide” --- J.P. Russell.

AUDIT QUALITY ASSESSMENT AND EVALUATION OF INTERNAL AUDITORS’ KNOWLEDGE, CONTINUOUS DEVELOPMENT Lvov 2012 REPUBLIC OF ARMENIA MINISTRY OF FINANCE.

RAWG.  Risk assessment guideline for strategic and annual planning ◦ Identifying auditing universe ◦ Identification of risks ◦ Categorization of possible.

Name Position Organisation Date. What is data integration? Dataset A Dataset B Integrated dataset Education data + EMPLOYMENT data = understanding education.

1 Homologues Group Meeting Slovenia, October 2009 Republika SlovenijaEuropean Union Ljubljana, October 2009 Internal Quality Assessment Process Internal.

THE EFFECTIVENESS OF INTERNAL AUDIT PLANNING IN MALTESE COMPANIES: AN ASSESSMENT DANICA TONNA SEPTEMBER 2015.

WEC MADRID 18 TH MARCH 2004 ASTRAZENECA’S APPROACH TO SUPPLIER RISK MANAGEMENT.

THE REPUBLIC OF UGANDA On-going Process of Developing Global Indicators BY Ben Paul Mungyereza Uganda Bureau of Statistics IAEG/Uganda November 26, 2015.

Audit of predetermined objectives PFMA Reputation promise/mission The Auditor-General of South Africa has a constitutional mandate and, as the.

Internal Auditing ISO 9001:2015

Prepared Speech By – put your name here.

Innovative Schools toolkit STRATEGIC WORKSHOP 3 Stakeholder analysis and engagement.

HQVET High Quality of Vocational Education and Training - European best methods for improving VET system Meetings, Tasks and Responsibilities This project.

Edinburgh Shadow Strategic Planning Group Friday 19 June 2015 Welcome Back.

1 busy busy busy. 2 There are two causes NormalSome time busy  Normal. Always busy  you have a problem.

1 1 ASSESSMENT OF THE QUALITY OF THE INTERNAL AUDIT PEMPAL LVIV,OKTOBER 2012 Svilena Simeonova Doroteya Manolova.

Page 1 Portfolio Committee on Water and Environmental Affairs 14 July 2009.

Belgian Technical Cooperation Internal audit presentation.

23 June 2016 | Proprietary and confidential information. © Mphasis 2013 Essential Skill Sets Mar-2016 Internal Auditor Training 23 June 2016.

1 FP6 – Financial Management and Reporting 1 April 2006 Sofia, Bulgaria.

Working Group on Quality Assurance Overview of the results achieved Ljerka Crnković Jean-Pierre Garitte Prague, March 22, 2016.

 Planning an audit of cost statements, records and other related documents is considered necessary to ensure achievement of audit objectives with available.

Quality assessment of internal audit activities performed on a periodical basis Nikolina Bibić, Ministry of Finance, Central Harmonization Unit Republic.

Jean-Pierre Garitte Budapest 29 March 2017

Update on the Latest Developments in Government Auditing Standards

Chapter 1 : Introduction to Auditing

How to Survive an External Quality Assessment

Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8th Edition William C. Boynton California Polytechnic State University at.

How to do an Internal Audit

PEM PAL IA COP AiP Working Group Guidance to Audit Engagement Planning

مراجعه (تدقيق) نظم اداره الجودة

Consistency and Reliability in Rating Student’s Work

16 May 2018 Briefing to the Portfolio Committee of the Department of Sport and Recreation portfolio on the review of the draft APP.

برنامه‌ريزي منابع انساني

دانشگاه شهیدرجایی تهران

تعهدات مشتری در کنوانسیون بیع بین المللی

Draft note on Joint Action Plans

بسمه تعالی کارگاه ارزشیابی پیشرفت تحصیلی

Audit Findings Process

LAMAS Working Group June 2017

Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8th Edition William C. Boynton California Polytechnic State University at.

Implementing the Feedback Protocols

Audit Principles Kevin Alder Agenda 8.2 ET-WISC-DC2019

30 January 2014 Department of Agriculture, Forestry and Fisheries (DAFF) Briefing to the Portfolio Committee.

Type your title here Type author Names here *Affiliation 1

Jean-Pierre Garitte Skopje 8 April 2019

MUNICIPAL AUDIT SUPPORT PROGRAMME

ประกาศกระทรวงอุตสาหกรรม ฉบับที่ 5292 (พ.ศ. 2562)

What is an Internal Quality Audit? What is an Internal Quality Audit?

Presentation transcript:

Internal Audit Reports Follow-Up Yerevan 2013

2 Report on Audit Engagement Accurate Impartial Clear Concise Constructive Integral Timely

Structure of the Report on audit engagement 3 Introduction Audit approach Findings and conclusions SummaryFollow-Up

Types of Reports 4 Interim Preliminary Final

Preliminary Report 5 Agree with the preliminary report Final Report is prepared Don’t agree with the preliminary report The auditor accepts and excludes from the preliminary report No agreement – the report includes both opinions

Follow-Up 6 Z Proposal Importance Reference to the report Auditee’s feedback Person in charge of implementtion Deadline 1 2

7 Implementation of audit engagement Follow-Up Inclusion in strategic plan for the next years Follow up

Thank you for attention! Grigor Aramyan tel: