Organization

• Organizational Chart
• Charter
• Audit Committee
• Audit Policies & Procedures
• Budget

Governance

• Definition
• Responsibilities of Internal Audit

Services Provided

• Internal Auditing - Definition
• Code of Ethics
• Professional Standards Regarding Services
• Assurance Engagements
• Consulting Engagements
• Special Projects (See Services Provided - Consulting Engagements)
• Using Outside Services

Professional Responsibilities

• Independence & Objectivity
• Due Professional Care
• Fraud
• Purpose, Authority, Responsibilities
• Conflict of Interest
• Confidentiality
• Quality Assurance (See Quality Assurance section)
• Supervision
• Skills
• Training (also, see Training section)
• Performance Appraisals
  

Preparation for CIA Exam

• Guide

Audit Planning - MACRO/Global

• Audit Plan - Macro/Global
• Audit Plan - Audible Entity/Micro (See Audit Process - Planning)
• Coordination
• Risk Assessment
• Work Schedule
• Staffing
• Resource Management
• Consultants - Using (See Services Provided - Using Outside Services)
• Approval - Audit Plan
• Reporting Plan To Executive Management and the Board

Audit Process - Overview

• Global Audit Planning (See Audit Planning - MACRO/Global)
• Auditable Entity Planning (See Audit Process - Planning)
• Fieldwork (See Audit Process - Fieldwork)
• Reporting (See Audit Process - Reporting)
• Follow-Up (See Audit Process - Follow-Up)
• Supervision (See Professional Responsibilities - Supervision)
• Audit Files - Controlling & Retention

Audit Process - Planning

• Audit Plan - Auditable Entity/MICRO
• Notification (See Audit Process - Planning, Opening Conference section)
• Risk Based
• Scope of Work
• Audit Program
• Scheduling (Also, see Audit Planning - MACRO/Global, Work Schedule)
• Preliminary Survey
• Background Information
• Follow-Up (See Audit Process - Follow-Up)
• Opening Conference
• Analytical Auditing Procedures (See Audit Process - Fieldwork, Audit Evidence)
• Control Self Assessment

Audit Process - Fieldwork

• Working Papers
• Audit Evidence
• Audit Tests
• Audit Findings - Developing
• Closing Conference
• Analytical Auditing Procedures (See Audit Process - Fieldwork, Audit Evidence)

Audit Process - Reporting

• Assurance Engagements
• Consulting Engagements
• Using "Conducted in Accordance With the Standards"
• Approval
• Distribution

Audit Process - Follow-Up

• Follow-Up

Reporting

• Assurance Engagements (See Audit Process - Reporting, Assurance Engagement section)
• Consulting Engagements (See Audit Process - Reporting, Consulting Engagement section)
• Senior Management & Audit Committee/Governing Body
• Reporting External of Organization
• Activity Reports

Training

• Policy

Quality Assurance

• Quality Assurance & Improvement Program
• Internal Assessments
• External Assessments
• Internal Assessments With Independent Validation
• Using "Conducted in Accordance With the Standards" statement

Administration

• Job Descriptions
• Performance Appraisals
• Timekeeping