CANDIDATE GUIDE TO PREPARING FOR THE QIAL
|
|
- Hortense Antonia Heath
- 7 years ago
- Views:
Transcription
1 CANDIDATE GUIDE TO PREPARING FOR THE QIAL AUGUST 2014
2 QIAL Candidate Guide to Preparing for Assessment There is no prescribed preparation for the Qualification in Internal Audit Leadership (QIAL). Candidates may undertake such training as they require. This will vary considerably according to previous training, current position, personal preference, and opportunity, but a major factor in acquiring the necessary knowledge, skills, and understanding will be professional experience. Much of what is assessed by the QIAL is likely to be learned over a period of many years through a cycle of acquisition, application, reflection, and renewal. However, there is also plenty that can be learned and improved through structured learning activity. The content of QIAL combines generic leadership capabilities with penetrating insights into the specific role of the chief audit executive (CAE) in their organizational contexts, and accordingly experience and training opportunities may be drawn from a wide range of places. Check with your local IIA institute or chapter for programs designed for developing leadership skills and those that are aimed at senior practitioners and CAEs. For example, in North America The IIA offers programs through Vision University (VU), details of which can be found Development.aspx. VU is The IIA's premier chief audit executive (CAE) development program. This unique training brings together world class CAEs and facilitators during four days of instruction and interactive work sessions. The innovative yet practical curriculum is designed by and for CAEs and is constantly updated to reflect current best practices. The IIA also hosts an annual General Audit Management Conference, usually in March, with a wealth of input and insights for CAEs and other senior practitioners. In addition it runs a series of courses in Strategic Thinking, Managing Internal Audit, and Leadership Skills for Auditors. Resource list As further support to help you prepare for the QIAL, The IIA has produced this list. It is not expected that you will read all the items in this list, but it may help in providing you with some suggestions. This list is subject to regular updates and expansion. General The new Qualification in Internal Audit Leadership syllabus document The International Professional Practices Framework (IPPF) and Guidance IPPF.aspx (2013) A Global Summary of the Common Body of Knowledge (CBOK) 2006, The IIA Research Foundation, available online at summary of the common body ofknowledge 2006 download pdf 1504.cfm (2007)
3 Anderson, Urton and J. Dahle, Implementing the International Professional Practices Framework, Updated 3rd Edition, The IIA Research Foundation, available online at the international professional practicesframework updated 3rd editiondownload 1703.cfm (2011) COSO: Internal Control Integrated Framework, available from COSO (2013) Cutler, Sally, A Few Good Words: How Internal Auditors Can Write Better, More Insightful Reports, iuniverse.com (2010) Rittenberg, Larry, COSO Internal Control Integrated Framework: Turning Principles Into Positive Action, The IIA Research Foundation (2013) Sawyer, Lawrence, Sawyer s Words of Wisdom, The IIA Research Foundation (2004) Sobel, Paul, Auditor's Risk Management Guide: Integrating Auditing and ERM (2011), CCH Incorporated (2011) Unit 1: Internal audit leadership The IIA s Practice Guide, Chief Audit Executives Appointment, Performance Evaluation, and Termination, The IIA, available online at audit executives appointment performance evaluation and termination practice guide download pdf 1499.cfm (2010) The IIA s Practice Guide, Auditing Executive Compensation and Benefits, The IIA, available online at executive compensation and benefits practiceguide download pdf 1490.cfm (2010) Cutler, Sally, Audit Committee Reporting: A Guide for Internal Auditing, The IIA Research Foundation (2009) Kush, Brian D., Auditing Leadership: The Professional and Leadership Skills You Need, John Wiley and Sons Inc. (2009) Murdock, Hernan, 10 Key Techniques to Improve Team Productivity: A Guide to Developing Your Team's Full Potential, The IIA Research Foundation (2011) Pastor, Joan, Conflict Management and Negotiation Skills for Internal Auditors, The IIA Research Foundation (2007) Raaum, Ronnel and Stephen Morgan, Performance Auditing: A Measurement Approach, 2nd Edition, The IIA Research Foundation (2009) Roth, James, Adding Value: Seven Roads to Success, The IIA Research Foundation (2002) Spencer Picket, KH, Audit Planning: A Risk Based Approach, John Wiley and Sons Inc. (2006) Verschoor, Curtis, Audit Committee Essentials, John Wiley and Sons Inc. (2008) Unit 2: Organizational leadership
4 Bahrman, Dean, Advancing Organizational Governance: Internal Audit s Role, The IIA Research Foundation (2011) Deloitte, Adding insight to audit: transforming internal audit through data analytics, available online at ervlet/caneng/documents/audit%20committee/internal%20audit/addinginsighttoaudit.pdf Miller, P. and T. Smith, Insight: delivering value to stakeholders, The IIA Research Foundation, available online at Web.pdf (2011) Roth, James, Best Practices: Evaluating the Corporate Culture, The IIA Research Foundation (2010) Reding, Kurt et al, Internal Auditing: Assurance and Consulting Services, 2nd Edition, The IIA Research Foundation (2009) Unit 3: Ethical leadership The IIA s Practice Guide, Evaluating Corporate Social Responsibility/Sustainable Development, The IIA, available online at corporate socialresponsibilitysustainable development practice guide download pdf 1483.cfm (2010) The IIA s IIA Practice Guide, Internal Auditing and Fraud, The IIA, available online at auditing and fraud 1463.cfm (2009) Biegelman, Daniel, Building a World Class Compliance Program: Best Practices and Strategies for Success, John Wiley and Sons Inc. (2008) Daykin, T., The Role of Internal Auditing in Sustainable Development and Corporate Social Reporting, The IIA Research Foundation, available online at (2006) Nieuwlands, Hans, Sustainability and Internal Auditing, The IIA Research Foundation, available online at and internal auditing 1061.cfm (2006) Quellet, N., The Political Realm of Internal Auditing, Internal Auditor, June 2010, pp Ridley, J, K D Silva and M Szombathelyi, Sustainability assurance and internal auditing in emerging markets, Corporate Governance, Vol. 11 Iss: 4, pp (2011) Verschoor, Curtis, Ethics and Compliance: Challenges for Internal Auditing, The IIA Research Foundation (2007) Vona, Leonard, Fraud Risk Assessment: Building a Fraud Audit Program, John Wiley and Sons Inc. (2008) Through its standards AccountAbility offers research, and strategic advisory services to help organizations become more accountable, responsible, and sustainable. The Global Reporting Initiative develops and disseminates globally applicable sustainability reporting guidelines for voluntary use by organizations.
5 The Good Corporation carries out independent assessments of responsible business management. Its website includes standards and case studies. The Institute of Business Ethics offers a wide range of information, case studies, research, and training courses. Unit 4: Innovation and change leadership Audit & Risk, Failing to innovate is a new risk, Audit & Risk, 3 May 2013 available online at to innovate is a newrisk?goback=%2egde_ _member_ Ridley, Jeffrey, Cutting Edge Internal Auditing, John Wiley and Sons Inc. (2008) Roth, James, Best Practices: Value Added Approaches of Four Innovative Auditing Departments, The IIA Research Foundation (2000)
6 Global Headquarters 247 Maitland Avenue Altamonte Springs, Florida USA T F W 8/141373/MS/BT
The Institute of Internal Auditors 247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA
INTERNATIONAL Professional Practices Framework (IPPF) Disclosure Copyright 2009 by The Institute of Internal Auditors Research Foundation (IIARF), 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201.
More informationIPPF Practice guide. MeasurINg INterNal audit effectiveness and efficiency
MeasurINg INterNal audit effectiveness and efficiency december 2010 Table of Contents Executive Summary...1 Introduction...1 Defining Internal Audit Effectiveness and Effi ciency... 2 Internal and External
More informationA Look at the Varied Responsibilities of Internal Auditors. internal auditing: All in a days work
ALL IN A DAY S WORK A Look at the Varied Responsibilities of Internal Auditors internal auditing: All in a days work The Institute of Internal Auditors Achieving Objectives For the most part, companies
More informationQuality Assurance Checklist
Internal Audit Foundations Standards 1000, 1010, 1100, 1110, 1111, 1120, 1130, 1300, 1310, 1320, 1321, 1322, 2000, 2040 There is an Internal Audit Charter in place Internal Audit Charter is in place The
More informationQualification in Internal Audit Leadership (QIAL ) Exam Syllabus
QIAL SYLLABUS MARCH 2015 Qualification in Internal Audit Leadership (QIAL ) Exam Syllabus The QIAL assessment comprises five sections: Case study 1*: Internal Audit Leadership (3 hours and 45 minutes)
More informationIIA Position Paper: THE THREE LINES OF DEFENSE IN EFFECTIVE RISK MANAGEMENT AND CONTROL
IIA Position Paper: THE THREE LINES OF DEFENSE IN EFFECTIVE RISK MANAGEMENT AND CONTROL JANUARY 2013 TABLE OF CONTENTS Introduction... 1 Before the Three Lines: Risk Management Oversight and Strategy-Setting...
More informationStandards for the Professional Practice of Internal Auditing
Standards for the Professional Practice of Internal Auditing THE INSTITUTE OF INTERNAL AUDITORS 247 Maitland Avenue Altamonte Springs, Florida 32701-4201 Copyright c 2001 by The Institute of Internal Auditors,
More informationHow quality assurance reviews can strengthen the strategic value of internal auditing*
How quality assurance reviews can strengthen the strategic value of internal auditing* PwC Advisory Internal Audit Table of Contents Situation Pg. 02 In response to an increased focus on effective governance,
More informationPractice Guide COORDINATING RISK MANAGEMENT AND ASSURANCE
Practice Guide COORDINATING RISK MANAGEMENT AND ASSURANCE March 2012 Table of Contents Executive Summary... 1 Introduction... 1 Risk Management and Assurance (Assurance Services)... 1 Assurance Framework...
More informationRESEARCH REPORT. Internal Audit Capabilities and Performance Levels in the Public Sector
RESEARCH REPORT Internal Audit Capabilities and Performance Levels in the Public Sector Internal Audit Capabilities and Performance Levels in the Public Sector A Global Assessment Based on IIA s 2010 Global
More informationThe Framework for Quality Assurance
Chapter 1 The Framework for Quality Assurance O v e rv i e w One of internal audit s major assets is its credibility with stakeholders. To provide credible assistance and constructive challenge to management,
More informationEffective Internal Audit in the Financial Services Sector
Effective Internal Audit in the Financial Services Sector Recommendations from the Committee on Internal Audit Guidance for Financial Services: How They Relate to the Global Institute of Internal Auditors
More informationPwC Advisory Internal Audit. PricewaterhouseCoopers State of the internal audit profession study: internal audit post Sarbanes-Oxley*
PwC Advisory Internal Audit PricewaterhouseCoopers State of the internal audit profession study: internal audit post Sarbanes-Oxley* Table of Contents Overview 02 As demands on internal audit escalate,
More informationINTERNAL AUDITING S ROLE IN SECTIONS 302 AND 404
INTERNAL AUDITING S ROLE IN SECTIONS 302 AND 404 OF THE U.S. SARBANES-OXLEY ACT OF 2002 May 26, 2004 Copyright 2004 by, 247 Maitland Avenue, Altamonte Springs, Florida, 32701-4201, USA Internal Auditing
More informationInternal Auditing & Corporate Governance. ACC 636 Internal Auditing, Corporate Governance, and Control. School of Accountancy & MIS DePaul University
Internal Auditing & Corporate Governance ACC 636 Internal Auditing, Corporate Governance, and Control School of Accountancy & MIS DePaul University Summer I Session, 2014-2015 1:00-4:15 PM-Tuesday/Thursday
More informationStaying a Step Ahead CBOK. Michael P. Cangemi. Internal Audit s Use of Technology. The Global Internal Audit Common Body of Knowledge.
Staying a Step Ahead Internal Audit s Use of Technology TECHNOLOGY Closer Look Michael P. Cangemi CBOK The Global Internal Audit Common Body of Knowledge Sponsored by About CBOK SURVEY FACTS Respondents
More informationInternal Auditing: Assurance, Insight, and Objectivity
Internal Auditing: Assurance, Insight, and Objectivity WHAT IS INTERNAL AUDITING? INTERNAL AUDITING business people all around the world are familiar with the term. But do they understand the value it
More informationINTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) Revised: October 2012 i Table of contents Attribute Standards... 3 1000 Purpose, Authority, and Responsibility...
More informationProfessionalism does not occur overnight. Rather, it is a process that evolves out of focused commitment and dedication, ongoing study and
What does it take......to be a professional? Professionalism does not occur overnight. Rather, it is a process that evolves out of focused commitment and dedication, ongoing study and professional growth,
More informationEXPERIENCE THE BEST OF THE BEST! ALL STAR. CONFERENCE Oct. 19 21, 2015 / Ft. Lauderdale, FL. Register early and save. www.theiia.
EXPERIENCE THE BEST OF THE BEST! 2015 ALL STAR CONFERENCE Oct. 19 21, 2015 / Ft. Lauderdale, FL Register early and save. www.theiia.org/goto/allstar BEST OF THE BEST! Members: Register by Aug. 15 to save
More informationInternal Audit Reporting Relationships: Serving Two Masters. The IIA Research Foundation
Internal Audit Reporting Relationships: Serving Two Masters The IIA Research Foundation March 2003 Disclosure Copyright 2003 by The Institute of Internal Auditors Research Foundation (IIARF), 247 Maitland
More informationInternal Auditing s Role in Risk Management
T h e I I A R F W h I T e P A P e R / M A R C h 2 0 1 1 Internal Auditing s Role in Risk Management SPonSoRed by DISCLOSURE Copyright 2011 by The Institute of Internal Auditors Research Foundation (IIARF),
More informationDEFINING OUR ROLE IN A CHANGING LANDSCAPE
DEFINING OUR ROLE IN A CHANGING LANDSCAPE North American report October 2013 Disclaimer Table of Contents Introduction...1 Outlook for Internal Audit Remains Strong...3 Strategic Business Risk: Opportunity
More informationNorthern California East Bay Chapter (NCEB) of the Institute of Internal Auditors (IIA)
Northern California East Bay Chapter (NCEB) of the Institute of Internal Auditors (IIA) 2012-2013 Scholarship Application Background: Established in 1941, The Institute of Internal Auditors (IIA) is an
More informationAccounting and Auditing Standards Community of Practice (A&A CoP) STAREP ESTABLISHING APPROPRIATE AUDIT & ACCOUNTANCY OVERSIGHT SYSTEM IN AZERBAIJAN
Accounting and Auditing Standards Community of Practice (A&A CoP) STAREP ESTABLISHING APPROPRIATE AUDIT & ACCOUNTANCY OVERSIGHT SYSTEM IN AZERBAIJAN Professional Public Oversight Organizations in Azerbaijan
More informationBiblioteka_IIA_Polska_ stan_na_12.08.2014. Strona 1
1 2 3 A Balanced Scorecard framework for Internal Auditing Departments A Decade of Model Internal Audit Case Summaries A Global Summary of the Common Body of Knowledge 2006 Mark L. Frigo, Ph. D, CPA, CMA
More information2015-2020. IIA Global Strategic Plan 2015-2020
2015-2020 IIA Global Strategic Plan 2015-2020 IIA Global Strategic Plan 2015 2020 As used in this document, The IIA Global Strategic Plan, The IIA refers to and is representative and inclusive of the global
More informationINTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) Introduction to the International Standards Internal auditing is conducted in diverse legal and cultural environments;
More informationSECTION B DEFINITION, PURPOSE, INDEPENDENCE AND NATURE OF WORK OF INTERNAL AUDIT
SECTION B DEFINITION, PURPOSE, INDEPENDENCE AND NATURE OF WORK OF INTERNAL AUDIT Through CGIAR Financial Guideline No 3 Auditing Guidelines Manual the CGIAR has adopted the IIA Definition of internal auditing
More informationBOARD OF EDUCATION OF BALTIMORE COUNTY OFFICE OF INTERNAL AUDIT - OPERATIONS MANUAL INTERNAL AUDIT OPERATIONS MANUAL
BOARD OF EDUCATION OF BALTIMORE COUNTY INTERNAL AUDIT OPERATIONS MANUAL BACKGROUND The Office of Internal Audit Operations Manual was developed to be used as a guide and resource for the Office of Internal
More informationInternal Audit Quality Assessment. Presented To: World Intellectual Property Organization
Internal Audit Quality Assessment Presented To: World Intellectual Property Organization April 2014 Table of Contents List of Acronyms 3 Page Executive Summary Opinion as to Conformance to the Standards,
More informationTalent Management Recruiting, Developing, Motivating, and Retaining Great Team Members
Talent Management Recruiting, Developing, Motivating, and Retaining Great Team Members Table of Contents Executive Summary... 3 Introduction... 5 Business Significance and Related Risks... 5 Definition
More informationDEVELOPING AN EFFECTIVE INTERNAL AUDIT TECHNOLOGY STRATEGY
DEVELOPING AN EFFECTIVE INTERNAL AUDIT TECHNOLOGY STRATEGY SEPTEMBER 2012 DISCLAIMER Copyright 2012 by The Institute of Internal Auditors (IIA) located at 247 Maitland Ave., Altamonte Springs, Fla., 32701,
More informationRevised October 2013
Revised October 2013 Version 3.0 (Live) Page 0 Owner: Chief Examiner CONTENTS: 1. Introduction..2 2. Foundation Certificate 2 2.1 The Purpose of the COBIT 5 Foundation Certificate.2 2.2 The Target Audience
More informationOAC Presentation to UNESCO Member States
OAC Presentation to UNESCO Member States Scope and Purpose of Audit and Risk Committees 29 June 2016 1 Content: 1. Context 2. Audit and Risk Management in UNESCO today 3. Relationship between Entreprise
More informationThe IIA Global Internal Audit Competency Framework
About The IIA Global Internal Audit Competency Framework The IIA Global Internal Audit Competency Framework (the Framework) is a tool that defines the competencies needed to meet the requirements of the
More informationCHAPTER 8 INTERNAL AUDITING S SYSTEMATIC, DISCIPLINED PROCESS
Chapter 8: Internal Auditing s Systematic, Disciplined Process 269 CHAPTER 8 INTERNAL AUDITING S SYSTEMATIC, DISCIPLINED PROCESS W. Morley Lemon Kay W. Tatum Disclosure Copyright 2003 by The Institute
More informationAssociation of Local Government Auditors
November 3, 2014 OFFICERS President Corrie Stokes Deputy City Auditor Austin, TX President Elect Kymber Waltmunson County Auditor King County, WA Secretary Tina Adams Senior Auditor Charlotte, NC Treasurer
More informationaugust09 tpp 09-05 Internal Audit and Risk Management Policy for the NSW Public Sector OFFICE OF FINANCIAL MANAGEMENT Policy & Guidelines Paper
august09 09-05 Internal Audit and Risk Management Policy for the NSW Public Sector OFFICE OF FINANCIAL MANAGEMENT Policy & Guidelines Paper Preface Corporate governance - which refers broadly to the processes
More informationWHAT IS VISION UNIVERSITY?
WHAT IS VISION UNIVERSITY? Vision University (VU) is The IIA s premier CAE development program. This unique training brings together world-class CAEs and facilitators during four days of instruction and
More informationMeadWestvaco Corporation
MeadWestvaco Corporation CORPORATE GOVERNANCE PRINCIPLES The mission of the Board of Directors is to foster the success of MeadWestvaco Corporation, including the enhancement of long-term shareholder value.
More informationBrochure Supplement. Steven Umstead Director. 6862 Elm Street, Suite 340 McLean, VA 22101
Item 1. Cover Page Brochure Supplement Steven Umstead Director 6862 Elm Street, Suite 340 McLean, VA 22101 Phone: 571-297-1740 email: sumstead@pactoluspwm.com website: www.pactoluspwm.com This brochure
More informationRESEARCH REPORT. Nine Elements Required for Internal Audit Effectiveness in the Public Sector
RESEARCH REPORT Nine Elements Required for Internal Audit Effectiveness in the Public Sector Nine Elements Required for Internal Audit Effectiveness in the Public Sector A Global Assessment Based on The
More informationThe Role of the Board in Enterprise Risk Management
Enterprise Risk The Role of the Board in Enterprise Risk Management The board of directors plays an essential role in ensuring that an effective ERM program is in place. Governance, policy, and assurance
More informationInternal Auditing Guidelines
Internal Auditing Guidelines Recommendations on Internal Auditing for Lottery Operators Issued by the WLA Security and Risk Management Committee V1.0, March 2007 The WLA Internal Auditing Guidelines may
More informationUNIVERSAL AMERICAN CORP. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
Organization UNIVERSAL AMERICAN CORP. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS This charter governs the operations of the Audit Committee of Universal American Corp. (the Company ). The
More informationCOHERENT, INC. Board of Directors. Governance Guidelines
COHERENT, INC. Board of Directors Governance Guidelines Effective: December 12, 2013 1. Mission of the Board The Board of Directors (the Board ) has the ultimate responsibility for the well being of the
More informationLEVERAGING COSO ACROSS THE THREE LINES OF DEFENSE
Committee of Sponsoring Organizations of the Treadway Commission Governance and Internal Control LEVERAGING COSO ACROSS THE THREE LINES OF DEFENSE By The Institute of Internal Auditors Douglas J. Anderson
More informationQuality Assurance. Policy P7
Quality Assurance Policy P7 Table of Content Quality assurance... 3 IIA Australia quality assurance and professional standards... 3 Quality assurance and professional qualifications... 4 Quality assurance
More informationThe Committee of Sponsoring Organizations of the Treadway Commission
The Committee of Sponsoring Organizations of the Treadway Commission Request for Proposal to Develop Additional Application Guidance on Monitoring, Including Tools and Techniques October 17, 2006 The Committee
More informationEstablishing a Quality Assurance and Improvement Program
Chapter 2 Establishing a Quality Assurance and Improvement Program O v e rv i e w IIA Practice Guide, Quality Assurance and Improvement Program, states that Quality should be built in to, and not on to,
More informationDepartment of Audit and Compliance. Quality Self-Assessment
Department of Audit and Compliance Quality Self-Assessment November 2014 CONTENTS EXECUTIVE SUMMARY... 2 PURPOSE OF SELF-ASSESSMENT... 4 SELF-ASSESSMENT SCOPE OF WORK... 4 RESULTS OF SELF-ASSESSMENT WORK...
More informationInternal Audit Standards
Internal Audit Standards Department of Public Expenditure & Reform November 2012 Copyright in material supplied by third parties remains with the authors. This includes: - the Definition of Internal Auditing
More informationPreventing and Detecting Fraud and Corruption Internal Audit s Role
Preventing and Detecting Fraud and Corruption Internal Audit s Role OECD 50th Anniversary Seminar April 13, 2011 Richard F. Chambers, CIA, CGAP, CCSA President and CEO The Institute of Internal Auditors
More informationTHE DALLAS IIA SOCIAL MEDIA POLICY
3/6/2014 THE DALLAS CHAPTER OF THE INSTITUTE OF INTERNAL AUDITORS THE DALLAS IIA SOCIAL MEDIA POLICY Final Approved on 3/6/2014 Communications Committee Contents Authors... 2 Communications Chair... 2
More informationCo-sourcing and External Auditors Reliance on the Internal Audit Function
Co-sourcing and External Auditors Reliance on the Internal Audit Function Authors: Naman K. Desai University of Central Florida Gregory J. Gerard Florida State University Arindam Tripathy University at
More informationInsight: Delivering Value to Stakeholders
Insight: Delivering Value to Stakeholders Patty Miller, CIA, CISA, CPA Tara Smith, CIA The Institute of Internal Auditors Copyright 2011 by The Institute of Internal Auditors Research Foundation (IIARF),
More informationPractice Guide ASSESSING ORGANIZATIONAL GOVERNANCE IN THE PUBLIC SECTOR
Practice Guide ASSESSING ORGANIZATIONAL GOVERNANCE IN THE PUBLIC SECTOR OCTOBER 2014 Table of Contents Executive Summary... 1 Introduction... 1 Public Sector Characteristics... 4 Public Sector Structure...
More informationThe 2012 Healthcare Internal Auditing
Feature 2012 Healthcare Internal Auditing Survey Conducted by the Association of Healthcare Internal Auditors, Inc. and the Louisiana State University Center for Internal Auditing By Lydia Lafleur, CIA,
More informationCertified Government Auditing Professional (CGAP ) www.theiia.org/certification
IIA Certifications: Certified Government Auditing Professional (CGAP ) PURPOSE A specialty certification designed for and by public- sector internal auditing practitioners Designed especially for auditors
More informationDeveloping Tomorrow s Thought Leaders Today
Developing Tomorrow s Thought Leaders Today The IIA FELLOWSHIP PROGRAM For more than 60 years, The Institute of Internal Auditors has provided dynamic leadership for the profession of internal auditing.
More informationRisk Management Solution for NPO
Risk Management Solution for NPO Achieving Mission with Best in Governance Disclaimer While utmost care has been taken to ensure content accuracy at the time of writing, no person should rely on the contents
More informationThe IP3 accreditation process. Bob Hart Chief Assessor September 2008
Pr The IP3 accreditation process Bob Hart Chief Assessor September 2008 Stages of assessment 1. Association responds to the guidelines in the form of a self evaluation 2. Consultation on Panel membership
More informationOPPORTUNITY PROFILE. Associate Dean Executive Education
OPPORTUNITY PROFILE Associate Dean Executive Education THE ORGANIZATION - ALBERTA SCHOOL OF BUSINESS EXECUTIVE EDUCATION The Alberta School of Business is one of the world s leading institutions in business
More informationRISK BASED AUDITING: A VALUE ADD PROPOSITION. Participant Guide
RISK BASED AUDITING: A VALUE ADD PROPOSITION Participant Guide About This Course About This Course Adding Value for Risk-based Auditing Seminar Description In this seminar, we will focus on: The foundation
More informationPractice guide. quality assurance and IMProVeMeNt PrograM
Practice guide quality assurance and IMProVeMeNt PrograM MarCh 2012 Table of Contents Executive Summary... 1 Introduction... 2 What is Quality?... 2 Quality in Internal Audit... 2 Conformance or Compliance?...
More informationSurvey of more than 1,500 Auditors Concludes that Audit Professionals are Not Maximizing Use of Available Audit Technology
Survey of more than 1,500 Auditors Concludes that Audit Professionals are Not Maximizing Use of Available Audit Technology Key findings from the survey include: while audit software tools have been available
More informationTHE INTERNAL AUDITING EDUCATIONAL PARTNERSHIP: A NICHE STRATEGY FOR ACCOUNTING PROGRAMS
THE INTERNAL AUDITING EDUCATIONAL PARTNERSHIP: A NICHE STRATEGY FOR ACCOUNTING PROGRAMS Bailey, James Utah Valley University Department of Accounting, MS 103 800 West University Parkway Orem, Utah 84058
More informationOPPORTUNITY PROFILE. Director, Executive Education Programs. Alberta School of Business - Associate Dean, Executive Education
OPPORTUNITY PROFILE Director, Executive Education Programs 1 THE ORGANIZATION ALBERTA SCHOOL OF BUSINESS EXECUTIVE EDUCATION The Alberta School of Business is one of the world s leading institutions in
More informationIMMUNOGEN, INC. CORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS
IMMUNOGEN, INC. CORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS Introduction As part of the corporate governance policies, processes and procedures of ImmunoGen, Inc. ( ImmunoGen or the Company
More informationCFE 2. Enterprise Risk Management. Study Guide - Supplemental Background Material
P a g e 1 CFE 2 Enterprise Risk Management Study Guide - Supplemental Background Material The passing score for this test is 74% Reference Guides: Enterprise Risk Management Best Practices: From Assessment
More informationMAKING INTERNAL AUDIT MORE CREDIBLE AND RELEVANT AUGUST 2011
MAKING INTERNAL AUDIT MORE CREDIBLE AND RELEVANT AUGUST 2011 DISCLAIMER Copyright 2011 by The Institute of Internal Auditors (IIA) located at 247 Maitland Ave., Altamonte Springs, FL, 32701, U.S.A. All
More informationIIA POSITION PAPER: THE ROLE OF INTERNAL AUDITING
IIA POSITION PAPER: THE ROLE OF INTERNAL AUDITING IN RESOURCING THE INTERNAL AUDIT ACTIVITY Revised: Page 1 of 5 Introduction When considering the resourcing of the internal audit activity a question that
More informationClarifying what it takes to be responsible, knowledgeable, and effective...
Clarifying what it takes to be responsible, knowledgeable, and effective...... PURPOSE PROCESS PROFESSIONALISM THE AUDIT COMMITTEE: A NEW WORLD OF CORPORATE GOVERNANCE Today s governance arena requires
More informationPublic Sector Internal Audit Standards. Applying the IIA International Standards to the UK Public Sector
Public Sector Internal Audit Standards Applying the IIA International Standards to the UK Public Sector Issued by the Relevant Internal Audit Standard Setters: In collaboration with: Public Sector Internal
More information2015 AMGA Pre-Conference Session. Mergers and Acquisitions Merger or Acquisition: Bootcamp
2015 AMGA Pre-Conference Session Mergers and Acquisitions Merger or Acquisition: Bootcamp 1 AGENDA Welcome and Introductory Comments 9:00-9:30 Legal Perspective 9:30-10:00 Oregon Medical Group 10:00-11:00
More informationChief Executive Officer 2-1-1 Orange County
Chief Executive Officer 2-1-1 Orange County Summary The 2-1-1 Orange County Board is seeking statement of qualifications from interested individuals who will serve as Chief Executive Officer. The Board
More informationISSAI 1300. Planning an Audit of Financial Statements. Financial Audit Guideline
The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org. Financial
More informationCIPFA key facts. A handy at a glance guide
CIPFA key facts A handy at a glance guide Being a CPFA has meant I ve stood out from the crowd, and I m proud to have a qualification that represents integrity, professionalism and above all, dedication
More informationFORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CORPORATE GOVERNANCE GUIDELINES MAY 11, 2015
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CORPORATE GOVERNANCE GUIDELINES MAY 11, 2015 The following Corporate Governance Guidelines have been adopted by the Board of Directors (the Board
More informationACL Audit Management Software Helps Demonstrate Audit Value to Leadership Team
ACL Audit Management Software Helps Demonstrate Audit Value to Leadership Team New regulations, increasingly stringent compliance requirements, and increased stakeholder expectations are taking a heavy
More informationM a r k e t i n g. About managing the doing of marketing for management roles
Professional Diploma in M a r k e t i n g About managing the doing of marketing for management roles Fully sponsored by the HRD Fund for Banking & Financial Sector employees only Professional Diploma in
More informationSample questions for a development audit
12-00 Sample questions for a development audit These questions demonstrate the scope of issues you should consider if you want to evaluate your fund development program. Often a development audit is conducted
More informationORACLE CORPORATION CORPORATE GOVERNANCE GUIDELINES (January 10, 2014)
ORACLE CORPORATION CORPORATE GOVERNANCE GUIDELINES (January 10, 2014) 1. Director Qualifications A majority of the members of the Board of Directors (the Board ) of Oracle Corporation ( Oracle ) must qualify
More informationPerformance Measures for Internal Auditing
Performance Measures for Internal Auditing A simple question someone may ask is Why measure performance? An even simpler response would be that what gets measured gets done. McMaster University s discussion
More informationAUDIT COMMITTEE CHARTER THE BOARD OF DIRECTORS OF ALLIANCE SEMICONDUCTOR CORPORATION
AUDIT COMMITTEE CHARTER THE BOARD OF DIRECTORS OF ALLIANCE SEMICONDUCTOR CORPORATION PURPOSE The Audit Committee (the Committee ) of Alliance Semiconductor Corporation (the Company ) is chartered to oversee
More informationTrends in Information Technology (IT) Auditing
Trends in Information Technology (IT) Auditing Padma Kumar Audit Officer May 21, 2015 Discussion Topics Common and Emerging IT Risks Trends in IT Auditing IT Audit Frameworks & Standards IT Audit Plan
More informationGraduate Certificate in Internal Auditing
Graduate Certificate in Internal Auditing Your gateway to a rewarding career in Internal Auditing About IIA-Australia The Institute of Internal Auditors Australia is the leading body representing internal
More information7.4 - Report of the chairman of the board of directors on internal controls
ADMINISTRATION AND MANAGEMENT OF TE COMPANY. - Report of the chairman of the board of directors on internal controls The report of the Chairman of the Board of Directors relating to internal controls is
More informationCORPORATE GOVERNANCE GUIDELINES. (Adopted as of June 2, 2014)
CORPORATE GOVERNANCE GUIDELINES (Adopted as of June 2, 2014) The following corporate governance guidelines have been approved and adopted by the Board of Directors (the Board ) of Arista Networks, Inc.
More informationRequest for Proposal Research
Governance of Master Data Structured and Unstructured INTRODUCTION AND INSTRUCTIONS The Institute of Internal Auditors Research Foundation (IIARF) is the global leader in providing research and knowledge
More informationCHARTER FOR THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PERVASIVE SOFTWARE INC.
CHARTER FOR THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF PERVASIVE SOFTWARE INC. PURPOSE: The purpose of the Audit Committee of the Board of Directors of Pervasive Software Inc. (the Company ) shall
More informationAppointment of the audit committee and independence requirements
Appointment of the audit committee and independence requirements 1 Next Appointment of the audit committee The King Code of Governance Principles and the King Report on Governance (King III) emphasises
More informationClose Brothers Graduate Programme
1 02 Financial expertise About us was established in 1878 and since then has held true to the principles of merchant banking supporting small businesses and individuals through all conditions. today employs
More informationThe Perspectives of Outsourcing of Internal Audit Functions in Albania
Doi:10.5901/ajis.2015.v4n3s1p395 Abstract The Perspectives of Outsourcing of Internal Audit Functions in Albania Marsel Sulanjaku Phd. Lecturer in Finance & Accounting Department. Faculty of Economics,
More informationCorporate Services Team Senior Leadership Team Program Managers Team Leaders Program staff Back office staff All staff Australia wide
National Human Resources Advisor REPORTING RELATIONSHIPS Reports to Direct reports Indirect reports 0 Internal stakeholders External stakeholders FINANCIAL DIMENSIONS Total headcount 0 TEC budget 0 Total
More informationPUBLIC HEALTH PROGRAM. Dual Degree Public Health Field Study (2 Units - 200 Hours) Doctor of Osteopathic Medicine/Master of Public Health (DO/MPH)
PUBLIC HEALTH PROGRAM PUBLIC HEALTH PROGRAM Dual Degree Public Health Field Study (2 Units - 200 Hours) Doctor of Osteopathic Medicine/Master of Public Health (DO/MPH) Students in the DO/MPH Dual Degree
More informationU.S. CFO Program The Four Faces of the CFO. 2010 Deloitte Touche Tohmatsu
U.S. CFO Program The Four Faces of the CFO 2010 Deloitte Touche Tohmatsu CFOs Play Four Critical Roles in Companies Catalyze behaviors across the organization to execute strategic and financial objectives
More informationPublic Sector Internal Audit Standards. Applying the IIA International Standards to the UK Public Sector
Public Sector Internal Audit Standards Applying the IIA International Standards to the UK Public Sector Issued by the Relevant Internal Audit Standard Setters: In collaboration with: Public Sector Internal
More information