| Autor: Mariusz Dudek, Elżbieta Izabela Szczepankiewicz | 37 |
Strony: 37-47
pełen tekst
THE BOOK OF PROCEDURES OF THE INTERNAL AUDITING
Summary
The chief audit executive must establish policies and procedures to guide the internal audit activity. The purpose, authority, and responsibility of the internal audit activity must be formally defi ned in an internal audit charter, consistent with the Defi nition of Internal Auditing, the Code of Ethics, and the Standards. The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work. The article describes the audit book of procedures.
pełen tekstTHE BOOK OF PROCEDURES OF THE INTERNAL AUDITING
Summary
The chief audit executive must establish policies and procedures to guide the internal audit activity. The purpose, authority, and responsibility of the internal audit activity must be formally defi ned in an internal audit charter, consistent with the Defi nition of Internal Auditing, the Code of Ethics, and the Standards. The form and content of policies and procedures are dependent upon the size and structure of the internal audit activity and the complexity of its work. The article describes the audit book of procedures.