ASSESSMENT OF THE QUALITY
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ASSESSMENT OF THE QUALITY OF THE INTERNAL AUDIT PEMPAL LVIV,OKTOBER 2012 Svilena Simeonova Doroteya Manolova. 1. CONTENTS. INTRODUCTION INTERNAL ASSESSMENTS Ongoing monitoring Periodic assessment EXTERNAL ASSESSMENTS. INTRODUCTION. 1.Quality Assurance and Improvement p rogram ( QAIP)

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Contents

ASSESSMENT OF THE QUALITY OF THE INTERNAL AUDIT PEMPALLVIV,OKTOBER 2012Svilena SimeonovaDoroteya Manolova

1


Contents

CONTENTS

  • INTRODUCTION

  • INTERNAL ASSESSMENTS

  • Ongoing monitoring

  • Periodic assessment

  • EXTERNAL ASSESSMENTS


Introduction

INTRODUCTION

1.Quality Assurance and Improvement program(QAIP)

  • Objectives of the program

  • Basic requirements(1300, 1320, 1322 Standards)

  • Main topics/areas of assessment

  • Results Action plan


Internal assessments

INTERNAL ASSESSMENTS

  • Ongoing monitoring:

  • Engagement Supervision

  • Feedback (from the audited system/process)

  • Performance indicators analysis


Engagement supervision

ENGAGEMENT SUPERVISION

  • Basic requirements (2340 Standards)

  • Objectives of the engagement supervision

  • Who and When


Engagement supervision1

ENGAGEMENT SUPERVISION

  • Planning

  • Factual checks

  • Reporting

  • Follow-up


Engagement supervision2

ENGAGEMENT SUPERVISION

  • Planning

  • Understanding of the process

  • Objectives, scope

  • Risks, controls

  • Strategy (type and number of the tests, samplings),

    documents drafted

  • Audit plan, audit program

  • Communication


Engagement supervision3

ENGAGEMENT SUPERVISION

  • Factual checks

  • Performance of the procedures

  • Documentation of the work

  • Draft of findings, conclusions and recommendations

  • Communication


Engagement supervision4

ENGAGEMENT SUPERVISION

  • Reporting

  • Contents and quality of the audit report

  • Action plan

  • Communication


Engagement supervision5

ENGAGEMENT SUPERVISION

  • Follow-up

  • Register of the recommendations

  • Actual information about the implementation of the activities, connected to the recommendations

  • Follow-up audit


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