By Dr. Hernan Murdock ,VP – Content and Programming at ACI Learning Using High-Quality Evidence to Provide Reasonable Assurance Most audits can be reduced to asking the following three general questions: Is acceptable progress evident towards the achievement of organizational objectives? Have suspected risks materialized affecting the organization? and Are the necessary controls present and […]
Kategori: Internal Audit
Overzealousness, a Threat to Auditors’ Objectivity?
By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia There is no question that individual objectivity is a cornerstone for the internal audit activity’s success. Hence, the Chief Audit Executive (CAE) and staff auditors should avoid any impairment of objectivity. The IIA Guidance defines objectivity as “an unbiased mental attitude […]
Governance, Risk & Compliance (GRC) – Big Time Confusion!
By Arif Zaman , Head of Internal Audit, Emaar Industries & Investments, UAE “It is important to understand the evolutionary need for GRC in the corporate world before we form an opinion.” In the early 2000s many enterprises scrambling to improve their internal control and governance processes after many highly publicized corporate financial disasters. As a result, the […]
Dasar – Dasar Audit Berbasis Risiko (Risk Based Auditing)
1. Reviu Peran Internal Audit Pengertian Internal Audit Pengertian Internal Audit menurut Sawyer adalah “Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to organization”. The Institute of Internal Auditors (1999) memberikan definisi Internal Auditing adalah: “Internal auditing is an independent, objective assurance and […]