المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Internal audit manual



مصطفى كمال
05-09-2016, 07:07 AM
INTERNAL AUDIT CHARTER 4
MISSION STATEMENT 4
SCOPE OF WORK 4
ACCOUNTABILITY 4
INDEPENDENCE 5
RESPONSIBILITY 5
AUTHORITY 6
INTERNAL AUDIT ORGANIZATION 7
PERSONNEL 7
ORGANIZATIONAL CHART 8
JOB DESCRIPTIONS 9
INTERNAL AUDIT PROCESS 15
THE ANNUAL AUDIT PLAN 15
AUDIT IMPLEMENTATION 19
AUDIT PROGRAMS 21
CLASSIFICATION OF AUDIT PROGRAMS 21
CLASS (A): 22
ACCOUNTS PAYABLE AUDIT PROGRAM 22
FIXED ASSETS AUDIT PROGRAM 24
INVENTORY CONTROL AUDIT PROGRAM 28
ACCOUNTS RECEIVABLE AUDIT PROGRAM 30
CASH AUDIT PROGRAM 33
PAYROLL AUDIT PROGRAM 38
GENERAL LEDGER AUDIT PROGRAM 40
LOCAL PURCHASING AUDIT PROGRAM 44
LOGISTICS AUDIT PROGRAM 48
LOGISTICS AUDIT PROGRAM 50
SALES AUDIT PROGRAM 53
SALES AUDIT PROGRAM 59
HUMAN RESOURCES INTERNAL AUDIT CHECK LIST 63
CLASS (B): 67
AUDIT APPROACH 67
CASH AUDIT PROGRAM 70
ACCOUNTS RECEIVABLES AUDIT PROGRAM 71
INVENTORY AUDIT PROGRAM 72
LONG LIVED ASSETS AUDIT PROGRAM 75
ACCOUNTS PAYABLE AUDIT PROGRAM 77
PAYROLL & OTHER LIABILITIES AUDIT PROGRAM 79
DEBT OBLIGATIONS & EQUITY AUDIT PROGRAM 81
REVENUE, EXPENSES, AND INCOME TAXES AUDIT PROGRAM 83
CLASS C: 86
TAX, SOCIAL INSURANCE, AND LABOR LAWS 86
AUDIT REPORT 87
RELATED FORMS 91
PROFESSIONAL STANDARDS 105
GLOSSARY 121







Please check the attachment to download this file :)