tailieunhanh - The essential handbook of internal auditing phần 9

Khác là disciplinaries nội bộ sẽ được tổ chức chống lại bất kỳ nhân viên hợp chứng cứ chỉ ra tội lỗi của họ trong kết nối với các gian lận. 16. Hành động kỷ luật nội bộ gian lận của nhân viên nên được giải quyết theo thủ tục kỷ luật nội bộ là hành vi sai trái, mà là một hành vi phạm tội dismissible. Hành động nội bộ không phụ thuộc vào bất kỳ liên tục | 234 THE ESSENTIAL HANDBOOK OF INTERNAL AUDITING resulting audit. They would then resume to work through ways forward rather than audit recommendations before the audit report and agreed management action plan was prepared and issued in draft. Evaluation as a Continuous Process This section has commented on some of the techniques that auditors use when evaluating systems. Although formal evaluation is a clear component of the audit process it is also a function that can occur continuously throughout the audit. The final audit opinion will be derived from many factors and information that the auditor uncovers during the audit As flowcharts and systems notes are formulated they indicate systems weaknesses in high risk areas. These should be separately noted for future reference when developing a testing programme. It is possible to get an initial impression when say touring the location and this adds to the auditor s understanding. If an auditor finds files and documents scattered these initial impressions may be tested by checking the whereabouts of a selected sample. Matters connected with the economy efficiency and effectiveness of the operation may arise at any time during the audit. They may suggest that management has not taken reasonable steps to ensure they are providing value for money. These are all findings relating to the overall state of controls that may appear in the audit report. Systems control objectives will have to be carefully defined in line with management views since this will have a fundamental bearing on the controls that are assessed. Where management has failed to set clear objectives there is little hope that they will have any success in discharging their responsibilities. If there are objectives but they fall out of line with organizational policies then this is a finding in its own right. We can go on to suggest that auditing through business objectives brings the auditor closertothe high-level issues than any other audit procedure. The