Titlebook: Internal Audit Handbook; Management with the Henning Kagermann,William‘Kinney,Claus-Peter Weber Book 2008 Springer-Verlag Berlin Heidelber

悠然

Planninghat they can be used in individual ways and combined with each other in different audits. .? Scopes require regular updating. Audit employees should be assigned responsibility for keeping Scopes current. .? Access authorizations have to be defined for Scopes so that confidentiality is guaranteed.

debacle

Preparationhere are many arguments in favor of audit announcements, it should be critically examined whether announcing the audit jeopardizes audit objectives. .? Whatever the circumstances, announcements have to be in general terms so that the extent of the audit can be supplemented with results from fieldwork or other audits at any time.

使痛苦

Audit Basicshe fieldwork begins. A closing meeting is held after fieldwork is complete to review the results of the audit fieldwork. .? The audit report contains information on the objective, extent, and results of the audit. .? During the follow-up phase, Internal Audit checks whether the audit recommendations have been implemented.