Suchergebnisse

• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …respondents lower than 5): • a high percentage of control self assessment facilitations as a method to make up for staff vacancies in Belgium, Estonia, Germany… …Regulatory Code Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External… …Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company Performance Management… …Estonia, Finland and Turkey; • a high percentage of outsourcing of control framework monitoring and develop- ment in Cyprus, Estonia and Finland; • a… …, Estonia and Poland; • a high percentage of outsourcing of internal control testing / systems evaluation in Estonia, Finland and Norway; • a high… …Privacy Policies Compliance with Corporate Governance and Regulatory Code Control Framework Monitoring and Development Corporate Takeovers /… …C ou nt ry Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company… …co-sourcing of control framework monitoring and develop- ment in Belgium, France and Poland; • a high percentage of co-sourcing of corporate takeovers /… …co-sourcing of internal control testing / systems evaluation in Austria, Finland and France; • a high percentage of co-sourcing of investigations of fraud and…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …Audit Activities According to Table 45, the four most common internal audit activities are: • Operational audits (80%) • Internal control testing and… …systems evaluation (78%) • Control framework monitoring and development (62%) • Investigations of fraud and irregularities (61%) When comparing all 21… …compliance with corporate governance requirements audits in Belgium, Greece, Netherlands, Norway, Switzerland and UK & Ireland; • a high percentage of control… …assessments in Bel- gium, Germany, Sweden, Switzerland and UK & Ireland; • a high percentage of internal control testing / systems evaluations in Belgium… …Requirements Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External Audit… …Department Assessment Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …strategy develop- ment. c. The organization complies with a corporate governance code. d. The organization has implemented an internal control framework. e… …24% of the cases involved in strategy development. In 95% of the cases, control frameworks will be implemented within the next 3 years. Training to…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …public, Norway, Poland and Sweden; • a high percentage of control self-assessment qualifications in Belgium and Italy; • a high percentage of public… …Information Systems Auditing Government Auditing Control Self- Assessment Public Accounting Management / General Accounting Accounting –…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …auditing in Austria, Bulgaria, Ger- many, Greece and Turkey; • a high current use of Control Self Assessment in Czech Republic, Estonia, Tur- key, Poland… …increase are: • The IIA’s quality assessment review tools; • Computer Assisted Audit Techniques; • Control Self Assessment; • Risk based audit planning… …increase in the planned use of Control Self Assessment in Bulgaria, Cy- prus and Turkey; • a high increase in the planned use of data mining in Bulgaria…

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