2_internal_auditing_today_[compatibility_mode].pptx
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7/28/2019 2_Internal_Auditing_Today_[Compatibility_Mode].PPTX
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Institute of Internal Auditors PhilippinesCentre for Professional Development
Internal Auditing Today
www.theiia.org/Training
Overview
This unit covers how internal auditing is
defined today as well as roles within the
internal audit function. The unit also includesan overview of the International ProfessionalPractices Framework.
2-[2] www.theiia.org/Training
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDIT STAFF
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Objectives
By the end of this unit, you should be able to:
- Define internal auditing.
- Identify the roles of internal auditors.
- Describe the components of the Audit Model.
2-[3] www.theiia.org/Training
Readings and Resources
- An Internal Audit Philosophy, Lawrence B. Sawyer
- Case Study 2.2-2.4, United Eating
- Case Study 2.5, United Eating: OrganizationChart
- Case Study 2.6, Key Internal Audit Customers
-Case Study 2.7, Summary: CAE Interviews, Key
Internal Audit Customers
2-[4] www.theiia.org/Training
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Definition of Internal Auditing
Internal auditing is an independent, objectiveassurance and consulting activity designed toadd value and improve an organizationsoperations. It helps an organizationaccomplish its objectives by bringing asystematic, disciplined approach to evaluateand improve the effectiveness of riskmanagement, control, and governanceprocesses.
2-[5] www.theiia.org/Training
Worksheet: Services and Value-AddedOpportunities
Consider your reading of the definition ofinternal auditing and your own experience toanswer the following questions:
1.What would you identify as internal auditingscore services?
2. What are the value-added opportunities?
2-[6] www.theiia.org/Training
TOOLS AND TECHNIQUES FOR THE INTERNAL AUDIT STAFF
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Activity: Internal Auditor Roles
The activity identifies possible roles thatinternal auditing can play within anorganization.
Which of these are appropriate roles andwhich are not?
2-[7] www.theiia.org/Training
Worksheet: Internal Auditing Customersand Stakeholders
Respond to each question by listing internalauditings customers and stakeholders.
2-[8] www.theiia.org/Training
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Case Study: United Eating
- Case Study - United Eating Background
- Case Study - United Eating: OrganizationChart
- Case Study - Key Internal Audit Customers
- Case Study - Summary: CAE Interviews, KeyInternal Audit Customers
2-[9] www.theiia.org/Training
Activity: Audit Team Roles
Consider your own internal audit function, andidentify which of these roles are present,which are not, andif appropriatewhatother roles you have on your audit teams.
2-[10] www.theiia.org/Training
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The Audit Model
2-[11] www.theiia.org/Training
Activities in the Audit Model
Objective
Clarify the activities that occur within each stage of the auditmodel.
Instructions
Place the activities listed on the page into the correct stage ofthe audit model. Some activities may occur in more than onestage.
2-[12] www.theiia.org/Training
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Activities in the Audit Model: AnswersSuggested Answers
Planning: c, d, h, i, k, l, m, nPerforming: a, d, e, i, l, m, nCommunicating: a, b, i, j, m, nMonitoring: f, i, m, n
Quality Assurance: g, i, m, n
2-[13] www.theiia.org/Training
Examples: Audit-Model Steps
- Planning
- Performing
- Communicating
- Monitoring
- Quality Assurance
2-[14] www.theiia.org/Training
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Participant Expectations, Ideas, andInsights
Update your ideas and insights page.
2-[15] www.theiia.org/Training
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