AUDIT STANDARDS, THEORY, AND METHODOLOGY
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1 CAE Director Manager Senior Supervisor Internal Staff New Internal or (Less than 1 year) CAE Experienced New Internal Staff International Standards for the Professional Practice of Internal ing Definition of Internal ing Code of Ethics Attribute Standards 1000 Purpose, Authority, and Responsibility A1 Purpose, authority, and responsibility for assurance C1 Purpose, authority, and responsibility for consulting Recognition of the Definition of Internal ing, the Code of Ethics, and the Standards in the Internal Charter 1100 Independence and Objectivity Organizational Independence A1 Interference Direct Interaction with the Board Individual Objectivity Of self (can maintain self) Of others (can assess others) Impairment to independence or Objectivity A1 impairment due to former responsibilities 1130.A2 of functions for which CAE is responsible 4 4 n/a n/a n/a n/a C1 Scope of impairment for consulting 1130.C2 Disclosure of impairment when consulting 1200 Proficiency and Due Professional Care Proficiency A1 CAE acquiring necessary competencies for assurance 1210.A2 Identification of fraud indicators Self Assessment
2 Organization level Transaction/process level A3 Information technology risk, controls, and tools IT risk and control organization wide IT risk and control process level Tools See Tools and Techniques Competency Framework 1210.C1 CAE acquiring necessary competencies for consulting 1220 Due Professional Care A1 Scoping for assurance A2 Use of technology based audit techniques A3 Risk identification C1 Scoping for consulting 1230 Continuing Professional Development Of self (can maintain self) Of other (can assess others) Quality Assurance and Improvement Program Requirements for the Quality Assurance and Improvement Program Internal Assessment External Assessment Reporting on the Quality Assurance and Improvement Program Use of "Conforms with the International Standards for the Professional Practice of Internal ing " 1322 Disclosure of Nonconformance Performance Standards 2000 Managing the Internal Activity n/a n/a Planning A1 Annual risk C1 Acceptance of consulting Communication and Approval n/a n/a Resource Management n/a n/a Policy and Procedures n/a n/a n/a Coordination n/a n/a Reporting to Senior Management and the Board n/a n/a n/a 0
3 2100 Nature of Work Governance 2110.A1 Evaluation of ethics programs 2110.A2 Assessing information technology governance 2110.C1 Consistency with organization's values and goals when consulting Risk Management Overall At process level 2120.A1 Evaluating organization's risk exposure 2120.A2 Evaluating fraud risks 2120.C1 Reviewing risk during consulting 2120.C2 Risk knowledge gained during consulting 2120.C3 Limitation of involvement in risk management 2130 Control 2130.A1 Evaluating adequacy and effectiveness of controls 2130.A2 Assessing achievement of goals and objectives 2130.A3 Assessing consistency of results with goals and objectives 2130.C1 Reviewing controls when consulting 2130.C2 Knowledge of controls gained from consulting 2200 Engagement planning 2201 Planning Considerations 2201.A1 Planning with external parties 2201.C1 Agreement with clients on engagement scope and objectives 2210 Engagement Objectives 2210.A1 Preliminary of risk
4 2210.A3 Setting criteria to evaluate controls 2210.C1 Focusing consulting on governance, risk management, and control 2220 Engagement Scope 2220.A1 Scope of assurance engagement 2210.A2 Probability of significant errors and other exposures 2220.A2 Consulting opportunities during assurance engagement 2220.C1 Scope of consulting engagement 2230 Engagement Resource Allocation Assessment Engagement Work Program 2240.A1 Procedure for managing information 2240.C1 Work program for consulting 2300 Performing the Engagement 2310 Identifying Information 2320 Analysis and Evaluation 2330 Documenting Information 2330.A1 Controlling access to engagement records 2330.A2 Retention requirements 2330.C1 Information retention and release policies for consulting 2340 Engagement Supervision Communicating Results 2410 Criteria for Communicating 2410.A1 Final communication of engagement results 2410.A2 Acknowledgment of satisfactory performance 2410.A3 Releasing results to parties outside the organization
5 2410.C1 Communicating results of consulting 2420 Quality of Communications 2421 Errors and Omissions 2430 Use of "Conducted in Conformance with the International Standards for the Professional Practice of Internal ing " n/a n/a n/a Engagement Disclosure of Nonconformance n/a n/a n/a Disseminating Results 2440.A1 CAE responsibility for communication of results 2440.A2 Assessment of conditions for releasing results outside the organization 2440.C1 CAE responsibility for communication of results for consulting engagement 2440.C2 Communication of significant issues identified when consulting 2500 Monitoring Progress n/a n/a A1 Establishing a follow up process n/a n/a C1 Monitoring disposition of results for consulting n/a n/a Resolution of Senior Management's Acceptance of Risks n/a n/a 0
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