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Operational Auditing--Fall 20075-1 Audit Preparation n Establish obj. & scope n KTT--Gather background info n Select resources n Contact auditee n Prepare preliminary program n Report planning n I/A approval
Operational Auditing--Fall 20075-2 Nature of Objectives n Review n Compliance n Evaluation n Combination of the above
Operational Auditing--Fall 20075-3 Scope n What (interest) & How (activity) n Scope is based on: n Adequacy of controls n Effectiveness of controls n Quality of performance
Operational Auditing--Fall 20075-4 Linkage of Obj. & Exam n See page 287 in text.
Operational Auditing--Fall 20075-5 Program Preparation n Audit preparation n Initial survey n Systems review n Detailed operations review (TBD) n Reporting issues n Wrap-up procedures n Exhibit 7-3 on p. 299
Operational Auditing--Fall 20075-6 Preliminary Survey n Opening conference n Agenda n Tone & teamwork n On-site tour--MBWA n Document study n Auditee analysis n Analytical procedures n Ratios n Objectives KTT
Operational Auditing--Fall 20075-7 Internal Control Review n Description n Evaluation n Matrix n Objectives n Results n Risks n Controls n Evaluation n Reassessment--Go or no go
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