1. L/O/G/O คลินิก ไอเอ ครั้งที่ 6/2011 The New Auditor Toolkit ตลาดหลักทรัพย์แห่งประเทศไทย ห้องประชุม 1101 ชั้น 11 25 มิถุนายน 2554

2. Contents Overall Auditor Toolkit Managing the Internal Audit Activities Example - Internal Audit tools 1 2 3 What is next 5 years for Internal Audit tools? 4 Key Success for Internal Audit toolkit 5

3. 1. Overall Auditor Toolkit Balanced scorecard Risk-based audit planning Control self-assessment The IIA’s quality assessment review tools Benchmarking Analytical review Statistical Sampling Total quality management techniques Working Paper/ Worksheet Manual Tool Automated Tool Working Paper/ Worksheet Process mapping application Flowchart software Process modeling software Computer-assisted audit technique Continuous/real-time auditing Electronic workpapers Data mining Other electronic communication (e.g., Internet, e-mail)

4. Communication Results Engagement Plan Performing the Engagement Monitoring Managing the Internal Audit Activities2

5. 2 Performing the Engagement (M2) Engagement Plan (M1) Communication Results (M3) Monitoring (M4) Risk Management Preliminary Survey Work Schedules Work Program Working Paper Collect Data Recording Analysis & evaluate residual risks Prioritized summary Issue Draft Report Exiting Meeting Final Report Following Timely Report

6. Information/analysis requested from management Notes on meetings with management and others Materiality (Litigation, claims and non-compliance) Risk assessment procedures –planning & execution Engagement scoping/summary of assessed risk Initial audit engagement – opening balances Overall audit strategy Group audit planning Manpower Planning New engagement – acceptance Existing engagement – continuance Detail budgeting Draft Report Agreed Action Plan Final Audit Report Exit Meeting Follow up Planning Remind/Warning Letter Worksheet – Overall response Worksheet – Further audit procedures Worksheet – sampling – test of detail Worksheet – substantive analytical procedures Worksheet – sampling – testing of controls Worksheet – tests of controls – pervasive controls Worksheet – using the work of an auditor’s expert Worksheet – going –concern evaluation Confirm Letter - summary of external confirmations Worksheet – accounting estimates Litigation, claims and non-compliance Subsequent events Worksheet – related party transactions Use of journal entries Library of customized risk response procedure Identifying risks through understanding the entity Worksheet - business and fraud risk identification Worksheet – understanding accounting estimates Worksheet – understanding related parties Risk assessment – business/operating Risk assessment – fraud Worksheet – analytical procedures Going concern – identifying events and conditions Pervasive (entity – level) control – design/implementation Control design/implementation – main business cycle : Receivable, Fixed Asset, Financial Reporting, IT Worksheet – internal control documentation and implementation Library of typical control activities Worksheet – summary of control/inherent risk assessments Example - Internal Audit toolkit 3 M 1 M 3- M4 M 2

7. 1. Computer-assisted audit techniques 2. Electronic work paper 3. Continuous/real-time auditing 4. Risk Based Audit Planning 0% 20% 40% 60% 80% 100% 55% 52% 63% 5. Control Self Assessment 44% What is next 5 years for Internal Audit tools? 4

8.  Understanding  Serve Audit Objective  Costing  Fresh  Summary the key finding Key Success for Internal Audit toolkit 5

9. 03/10/58 วิชาญ อัศว รังสี 9 References and Recommended  A component of the CBOK study, What’s Next for Internal auditing, The Institute of Internal Auditors  www.auditorroles.org/auditor-toolkit/index.html  www.nzica.com/audittoolkit.aspx

10. L/O/G/O Thank You นายวิชาญ อัศวรังสี ผู้จัดการสำนักตรวจสอบและกำกับภายใน บริษัท ซัมมิท แคปปิตอล ลีสซิ่ง จำกัด Mobile Phone : 081-251-8655 Office Phone : 0-2637-5444 E. 8200 E-Mail Address : vichan.a@scal.co.th