CIA P1-SU2

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Author:
cad6120
ID:
300553
Filename:
CIA P1-SU2
Updated:
2015-04-12 10:57:37
Tags:
CIA
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Description:
CIA Review
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  1. Independence, Objectivity, Due CareP1-SU2
    Overview:
    • 1. Independence of the Internal Audit Activity
    • 2. Objectivity of Internal Auditors
    • 3. Impairment to Independence and Objectivity
    • 4. Auditor Proficiency
    • 5. Internal Audit Resources
    • 6. Due Professional Care and Continuing      Professional Development
    • 7. Quality Assurance Improvement Program
    • 8. Reporting on Quality Assurance
    • 9. Internal and External Assessments
  2. 1. Independence of the Internal Audit Function: AS-1100

    Note this is within the organizational reporting structure related to "Independence"
    • -Functionally to BOD
    •   Approve Charter, RAs, Evals,
    • -Administratively to CEO
    •   HR, budget, P&P
  3. 2. Objectivity of the Internal Auditor: AS-1111

    Types of Objectivity:

    Individual: Impairment = Conflict of Interest 1120

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