In order to draw reasonable conclusions, an auditor is required to identify and use audit procedures to gather audit evidence. You are required identify and to prepare short notes on the different types of
(a) Audit procedures
(b) Audit evidence
You have been appointed as an Internal Auditor in an organisation. As part of your duties, you are required to provide training to the staff in the internal audit division. Your first lecture will address the internal control system in an organisation. You are required to identify and describe the elements of a sound system of internal control.
INTOSAI Auditing Standard consists of 4 parts. Part 3 addresses the Field Standard. You are required to demonstrate your understanding of the Field Standard
In case the external auditor wishes to rely on the work of the internal auditor , he has to assess and evaluate the internal audit function . You are required to identify and describe the factors which the external auditor would consider in making his assessment and evaluation
The Finance and Audit Act 1973 has defined the duties and power of the Director of Audit. You are required to identify and describe the duties and power of the Director of Audit.