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  • Documenting Audit Results Through Process Modeling and Workpapers

    Diunggah oleh

    Naomi Novelin
    5 tayangan9 halaman
    This document discusses techniques for preparing audit workpapers. It outlines several standards for preparing workpapers, including workpaper indexing and cross-referencing, use of tick marks, and including references to external audit sources. The process of preparing workpapers requires auditors to follow overall audit standards and create workpapers that are clear and easy to understand. All workpapers must go through an independent review process to ensure the necessary work was completed and findings are adequately supported. Good documentation is important for almost all internal audit processes, and the ability to prepare descriptive and effective workpapers is a key skill required for internal auditors.

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    Bab 17 Naomi

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    This document discusses techniques for preparing audit workpapers. It outlines several standards for preparing workpapers, including workpaper indexing and cross-referencing, use of tick marks, and including references to external audit sources. The process of preparing workpapers requires auditors to follow overall audit standards and create workpapers that are clear and easy to understand. All workpapers must go through an independent review process to ensure the necessary work was completed and findings are adequately supported. Good documentation is important for almost all internal audit processes, and the ability to prepare descriptive and effective workpapers is a key skill required for internal auditors.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    5 tayangan9 halaman

    Documenting Audit Results Through Process Modeling and Workpapers

    Diunggah oleh

    Naomi Novelin
    This document discusses techniques for preparing audit workpapers. It outlines several standards for preparing workpapers, including workpaper indexing and cross-referencing, use of tick marks, and including references to external audit sources. The process of preparing workpapers requires auditors to follow overall audit standards and create workpapers that are clear and easy to understand. All workpapers must go through an independent review process to ensure the necessary work was completed and findings are adequately supported. Good documentation is important for almost all internal audit processes, and the ability to prepare descriptive and effective workpapers is a key skill required for internal auditors.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 9

    Chapter 17

    Documenting Audit Results through


    Process Modeling and Workpapers
    17.5
    TEKNIK MEMPERSIAPKAN
    KERTAS KERJA
    TEKNIK MEMPERSIAPKAN KERTAS KERJA

    Banyak dari proses mempersiapkan


    kertas kerja meliputi pengumpulan
    komentar audit dan mengembangkan Standar mempersiapkan kertas kerja:
    jadwal untuk mendeskripsikan pekerjaan
    1. Workpaper indexing dan cross
    audit dan mendukung semua
    referencing
    kesimpulannya.
    2. Tick Marks
    3. Referensi pada sumber audit eksternal
    Proses detail ini mengharuskan auditor
    internal untuk mengikuti keseluruhan 4. Workpaper Rough Notes
    standar audit untuk mempersiapkan
    kertas kerja dan juga membuat kertas
    kerja mudah dipahami.
    TEKNIK MEMPERSIAPKAN KERTAS KERJA

    Review Proses Kertas Kerja


    Semua kertas kerja harus melalui proses review independen audit internal untuk
    memastikan bahwa pekerjaan yang diperlukan telah diselesaikan, telah di deskripsikan
    secara jelas dan temuan audit telah di dukung memadai.
    17.6
    INTERNAL AUDIT DOCUMENT
    RECORDS MANAGEMENT
    INTERNAL AUDIT DOCUMENT RECORDS MANAGEMENT

    Beberapa praktek manajemen dokumen yang diperlukan untuk fungsi audit


    internal dalam lingkungan saat ini:
    • Standar dokumen dan proses ulasan
    • Backup, keamanan, dan kontinuitas
    • Hardware dan pengelolaan sumber daya perangkat lunak
    • Laporan audit, manajemen risiko, dan administrasi audit internal
    17.7
    PENTINGNYA DOKUMENTASI
    INTERNAL AUDIT
    PENTINGNYA DOKUMENTASI INTERNAL AUDIT

    Dokumentasi yang memadai diperlukan untuk hampir semua proses audit internal. Bab
    ini telah menekankan pentingnya kertas kerja audit untuk mendokumentasikan intern
    kegiatan audit serta pemodelan proses untuk menggambarkan kegiatan perusahaan.
    Kemampuan untuk mempersiapkan kertas kerja deskriptif dan efektif merupakan kunci
    internal persyaratan CBOK. Sebagai tambahan, semua auditor internal, dari CAE kepada
    staf audit, harus nyaman dan akrab dengan alat-alat TI yang tersedia untuk
    menggambarkan dan mendokumentasikan proses audit internal.
    That’s all. Thank you! 

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