Operational Auditing--Spring 20066-1 Audit Preparation  Establish obj. & scope  KTT--Gather background info  Select resources  Contact auditee  Prepare.

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Presentation transcript:

Operational Auditing--Spring Audit Preparation  Establish obj. & scope  KTT--Gather background info  Select resources  Contact auditee  Prepare preliminary program  Report planning  I/A approval

Operational Auditing--Spring Nature of Objectives  Review  Compliance  Evaluation  Combination of the above

Operational Auditing--Spring Scope  What (interest) & How (activity)  Scope is based on: –Adequacy of controls –Effectiveness of controls –Quality of performance

Operational Auditing--Spring Linkage of Obj. & Exam  See page 287 in text.

Operational Auditing--Spring Program Preparation  Audit preparation  Initial survey  Systems review  Detailed operations review (TBD)  Reporting issues  Wrap-up procedures  Exhibit 7-3 on p. 299

Operational Auditing--Spring Preliminary Survey  Opening conference –Agenda –Tone & teamwork  On-site tour--MBWA  Document study  Auditee analysis  Analytical procedures –Ratios –Objectives KTT

Operational Auditing--Spring Internal Control Review  Description  Evaluation –Matrix Objectives Results Risks Controls Evaluation  Reassessment--Go or no go