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Operational Auditing--Fall 200511-1 Audit Finding Components Condition Criteria/Standard Effect: Relate to 5 Control Objs. Cause Recommendation
Operational Auditing--Fall 200511-2 Recommendation Considerations Does it solve the problem? Is it feasible for the auditee? Is it compatible with the auditee’s ops.? Is it cost effective? Is it a long or short-term solution?
Operational Auditing--Fall 200511-3 Other Issues Audit Findings Summary (pps. 384- 385)
Operational Auditing--Fall 200511-4 Reporting Standards Signed written report Pre-issuance discussion Clear, objective reporting Purpose, scope & results required Recommendations optional Auditee response optional Review of report & distribution
Operational Auditing--Fall 200511-5 Report Use Audit Staff –Work summary –Action catalyst –Training –Evaluation –Follow up
Operational Auditing--Fall 200511-6 Report Use Operating Management –Action catalyst –Support –Visibility –Evaluation Top Management –Visibility –Audit scope –Objective insight
Operational Auditing--Fall 200511-7 Closing Conference Audit review Major findings Other findings Report review logistics Audit conduct feedback Thank you’s
Operational Auditing--Fall 200511-8 Report Model Cover Formalities Executive Summary Findings –Major –Other See checklist at p. 428
Operational Auditing--Fall 200511-9 Effective Writing Gather information Conversational style Keep it short & simple Active voice Familiar vocabulary Use captions Use italics and white space Use graphics & footnotes
Operational Auditing--Fall 200511-10 Other Reporting Issues Interim updates Distribution –Audit Committee –Senior Management –Department Management –Internal Audit –External Audit
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