Internal Audit Manual
ABC Company Internal Audit Manual
Internal Audit Manual
Page 1
TABLE OF CONTENTS
TABLE OF CONTENTS...................................................................................... .....2 CHARTER......................................................................................... ....................5 INTRODUCTION................................................................................................5 ORGANISATION AND BOARD REPORTING.........................................................5 AUTHORISATION AND RESPONSIBILITIES.........................................................5 REPORTING RESPONSIBILITIES.........................................................................6 MISSION OBJECTIVE....................................................................................... ...6 STANDARDS AND ETHICS.................................................................................6 MISSION STATEMENT/OBJECTIVES/VALUES..........................................................7 MISSION STATEMENT........................................................................................7 VALUES...................................................................................................... .......7 GENERALLY ACCEPTED AUDITING STANDARDS...................................................8 100 INDEPENDENCE............................................................................. ............8 110 ORGANISATIONAL STATUS.........................................................................8 120 OBJECTIVITY..............................................................................................9 200 PROFESSIONAL PROFICIENCY..................................................................10 210 STAFFING................................................................................................ .10 220 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................10 230
Internal Audit Manual
Page 1
TABLE OF CONTENTS
TABLE OF CONTENTS...................................................................................... .....2 CHARTER......................................................................................... ....................5 INTRODUCTION................................................................................................5 ORGANISATION AND BOARD REPORTING.........................................................5 AUTHORISATION AND RESPONSIBILITIES.........................................................5 REPORTING RESPONSIBILITIES.........................................................................6 MISSION OBJECTIVE....................................................................................... ...6 STANDARDS AND ETHICS.................................................................................6 MISSION STATEMENT/OBJECTIVES/VALUES..........................................................7 MISSION STATEMENT........................................................................................7 VALUES...................................................................................................... .......7 GENERALLY ACCEPTED AUDITING STANDARDS...................................................8 100 INDEPENDENCE............................................................................. ............8 110 ORGANISATIONAL STATUS.........................................................................8 120 OBJECTIVITY..............................................................................................9 200 PROFESSIONAL PROFICIENCY..................................................................10 210 STAFFING................................................................................................ .10 220 KNOWLEDGE, SKILLS, AND DISCIPLINES.................................................10 230