deontology
- Главная
- Разное
- Дизайн
- Бизнес и предпринимательство
- Аналитика
- Образование
- Развлечения
- Красота и здоровье
- Финансы
- Государство
- Путешествия
- Спорт
- Недвижимость
- Армия
- Графика
- Культурология
- Еда и кулинария
- Лингвистика
- Английский язык
- Астрономия
- Алгебра
- Биология
- География
- Детские презентации
- Информатика
- История
- Литература
- Маркетинг
- Математика
- Медицина
- Менеджмент
- Музыка
- МХК
- Немецкий язык
- ОБЖ
- Обществознание
- Окружающий мир
- Педагогика
- Русский язык
- Технология
- Физика
- Философия
- Химия
- Шаблоны, картинки для презентаций
- Экология
- Экономика
- Юриспруденция
Internal control and deontology - Chapter 4 Internal audit and auditcommittee презентация
Содержание
- 1. Internal control and deontology - Chapter 4 Internal audit and auditcommittee
- 2. 1. Role of the internal audit department
- 3. 2. Types of internal audits 2.1. Operational
- 4. 3. Legal framework 3.1. IIA Looking after
- 5. 4. Auditcharter and auditplan Auditcharter: document from
- 6. 7. Auditcommittee In between IA en BoD
1. Role of the internal audit department Discontinued control monitoring: controlling the internal controol system Independent appraisal of the structure and the activities of the organisation - evaluating its
Слайд 1Internal control and deontology
Chapter 4: Internal audit en auditcommittee
Internal control and
Слайд 21. Role of the internal audit department
Discontinued control monitoring: controlling the
internal controol system
Independent appraisal of the structure and the activities of the organisation - evaluating its effectiveness and efficiency
Independent appraisal of the structure and the activities of the organisation - evaluating its effectiveness and efficiency
Internal control and deontology
Слайд 32. Types of internal audits
2.1. Operational audit
Assessing the effectiveness and efficiency
of business processes
Examples
2.2. Compliance audit
Is the organisation compliant with internal and external rules?
Examples
Examples
2.2. Compliance audit
Is the organisation compliant with internal and external rules?
Examples
Internal control and deontology
Слайд 43. Legal framework
3.1. IIA
Looking after the interests of internal auditors and
the audit profession
3.2. Ethical code
4 principles:
Integrity
Objectiveness
Confidentiality
professionalism
3.3. Auditstandaarden
3.2. Ethical code
4 principles:
Integrity
Objectiveness
Confidentiality
professionalism
3.3. Auditstandaarden
Internal control and deontology
Слайд 54. Auditcharter and auditplan
Auditcharter: document from which the internal audit gets
its legitimity
Auditplan: based on risk-analysis
5. Conditions
Indipendence and objectivity
Getting access to all information
Receiving sufficient support for having the recommandations implemented
6. Position in the company
? staff to board of directors
Auditplan: based on risk-analysis
5. Conditions
Indipendence and objectivity
Getting access to all information
Receiving sufficient support for having the recommandations implemented
6. Position in the company
? staff to board of directors
Internal control and deontology
Слайд 67. Auditcommittee
In between IA en BoD
Tasks:
Doing the follow-up of internal and
external audits
Provide information regarding executed audits
Monitoring the financial reporting
Monitoring the risk-management
Assassing the independence of the external auditor
Composition
Non-operational members of the BoD
Sufficient expertise
Provide information regarding executed audits
Monitoring the financial reporting
Monitoring the risk-management
Assassing the independence of the external auditor
Composition
Non-operational members of the BoD
Sufficient expertise
Internal control and deontology
