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Introduction to the Engagement Process

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Presentation on theme: "Introduction to the Engagement Process"— Presentation transcript:

1 Introduction to the Engagement Process
Chapter 12 Introduction to the Engagement Process

2 Chapter 12 Learning Objectives
Understand the types of engagements internal auditors perform. Understand the key activities involved in planning and performing an assurance engagement and reporting the engagement outcomes. Describe how the consulting engagement process differs from the assurance engagement process. Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.

3 Exhibit 12-1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.

4 Exhibit 12-2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.

5 Exhibit 12-3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.

6 Exhibit 12-4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.

7 Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida U.S.A.


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