คลินิก ไอเอ ครั้งที่ 6/2011
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Transcript of คลินิก ไอเอ ครั้งที่ 6/2011
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L/O/G/O
คลิ�นิ�ก ไอเอ ครั้��งที่�� 62011/คลิ�นิ�ก ไอเอ ครั้��งที่�� 62011/The New Auditor Toolkit
ตลิาดหลิ�กที่รั้�พย์�แห�งปรั้ะเที่ศไที่ย์
ห�องปรั้ะชุ�ม 1101 ชุ��นิ 11
25 ม�ถุ�นิาย์นิ 2554
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ContentsContents
Overall Auditor Toolkit
Managing the Internal Audit Activities
Example - Internal Audit tools
1
2
3
What is next 5 years for Internal Audit tools?
4
Key Success for Internal Audit toolkit 5
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1. Overall Auditor Toolkit 1. Overall Auditor Toolkit
• Balanced scorecard • Risk-based audit planning• Control self-assessment• The IIA’s quality assessment review tools• Benchmarking• Analytical review• Statistical Sampling• Total quality management techniques• Working Paper/ Worksheet
Manual ToolManual Tool
Automated Tool
Automated Tool
• Working Paper/ Worksheet• Process mapping application• Flowchart software• Process modeling software• Computer-assisted audit technique• Continuous/real-time auditing• Electronic workpapers• Data mining• Other electronic communication (e.g., Internet, e-
mail)
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50%
15%30%5%
Communication Results
Communication Results
Engagement Plan
Engagement Plan
Performing the
Engagement
Performing the
Engagement
MonitoringMonitoring
Managing the Internal Audit Activities2
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Managing the Internal Audit Activities2
Performing the Engagement
(M2)
Engagement Plan (M1)
Communication Results (M3)
Monitoring (M4)
• Risk Management
• Preliminary Survey
• Work Schedules
• Work Program• Working Paper
• Collect Data• Recording• Analysis &
evaluate residual risks
• Prioritized summary
• Issue Draft Report
• Exiting Meeting• Final Report
• Following • Timely Report
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• Information/analysis requested from management• Notes on meetings with management and others• Materiality (Litigation, claims and non-compliance)• Risk assessment procedures –planning & execution• Engagement scoping/summary of assessed risk• Initial audit engagement – opening balances• Overall audit strategy• Group audit planning• Manpower Planning• New engagement – acceptance• Existing engagement – continuance• Detail budgeting
• Draft Report• Agreed Action Plan• Final Audit Report• Exit Meeting• Follow up Planning• Remind/Warning Letter
• Worksheet – Overall response• Worksheet – Further audit procedures• Worksheet – sampling – test of detail• Worksheet – substantive analytical procedures• Worksheet – sampling – testing of controls• Worksheet – tests of controls – pervasive controls• Worksheet – using the work of an auditor’s expert• Worksheet – going –concern evaluation• Confirm Letter - summary of external confirmations• Worksheet – accounting estimates • Litigation, claims and non-compliance• Subsequent events• Worksheet – related party transactions• Use of journal entries• Library of customized risk response procedure
• Identifying risks through understanding the entity• Worksheet - business and fraud risk identification• Worksheet – understanding accounting estimates• Worksheet – understanding related parties• Risk assessment – business/operating• Risk assessment – fraud• Worksheet – analytical procedures• Going concern – identifying events and conditions• Pervasive (entity – level) control – design/implementation• Control design/implementation – main business cycle :
Receivable, Fixed Asset, Financial Reporting, IT• Worksheet – internal control documentation and
implementation• Library of typical control activities• Worksheet – summary of control/inherent risk assessments
Example - Internal Audit toolkit3
M 1M 3- M4
M 2
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1. Computer-assisted audit techniques
2. Electronic work paper
3. Continuous/real-time auditing
4. Risk Based Audit Planning
0% 20% 40% 60% 80% 100%
55%
52%
52%
63%
5. Control Self Assessment 44%
What is next 5 years for Internal Audit tools?
4
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Understanding Serve Audit Objective Costing Fresh Summary the key finding
Key Success for Internal Audit toolkit 5
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9
References and RecommendedReferences and Recommended A component of the CBOK study, What’s Next for Internal auditing,
The Institute of Internal Auditors www.auditorroles.org/auditor-toolkit/index.html www.nzica.com/audittoolkit.aspx
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L/O/G/O
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