全套的内部审计工作手册

Table of Contents

PROCEDURE        SUBJECT
       
       
SECTION A - CORPORATE OPERATING POLICIES
       
A-1
Policy Statement for Controlling the Operations of the Corporation and Subsidiaries

A-2
Corporate Audit Policy

A-3
The Institute of Internal Auditors

A-3.1
Code of Ethics

A-3.3
Standards for the Professional Practice of Internal Auditing

A-4
Minutes Establishing the Audit Committee

A-5
Reporting to the Audit Committee

A-6
Audit Advisory Committees

A-7
Executive Endorsement of the Internal Auditing Charter

A-8
Summary of Essential Internal Controls

A-9
Proper Business Practices

A-9.1
Addendum to Proper Business Practices    Policy - Annual Report Letter

A-10
Foreign Corrupt Practices Act (Background and General  Information, Corporate Policy, Internal Auditing Responsibilities)

A-11
COSO:  Internal Control - Integrated Framework

       
       
SECTION B - OVERVIEW OF THE INTERNAL AUDITING DEPARTMENT
       
B-1
Mission Statement

B-2
Continuing General Objectives

B-3
Internal Audit Charter - Example I

B-4
Internal Audit Charter - Example II

B-5
Internal Audit Charter - Example III

B-6
Quality Assurance and Improvement

B-6.1
Audit Productivity Measurement: Auditors

B-6.2
Audit Productivity Measurement: Auditors-in-Charge

B-6.3
Audit Process Questionnaire (Audit Customer Survey)

B-7
Internal Auditing Operating Policy

B-8
Internal Auditing Operating Principles

B-9
Reports for Management and the Audit Committee

B-10
Objectivity

B-11
Due Professional Care and Fraud

B-12
Chief Audit Executive Responsibilities

B-13
Audit Manager Responsibilities

B-14
Auditor-in-Charge Responsibilities


SECTION C - AUDIT PROCEDURES AND TECHNIQUES
       
        ANNUAL AUDIT PROGRAM
       
C-1
Audit Risk Assessment/Annual Audit Planning - Example I

C-2
Audit Risk Assessment/Annual Audit Planning - Example II

       
        INDIVIDUAL AUDIT PROJECTS
       
C-3
Project Assignment

C-3.1
Project Assignment Form

C-3.2
Budget Revision Form

C-4
Project Time Budget

C-4.1
Project Time Record

C-5
Audit Objectives and Planning

C-5.1
Audit Objectives and Planning Checklist

C-6
Survey Techniques

C-7
Preliminary Survey

C-8
Flow Charting Documentation Standards

C-9
Audit Program

C-10
Opening Conference

C-11
Evaluating Internal Control

C-12
Attributes of a Well Developed Audit Finding

C-12.1
Audit Finding Data Sheet

C-13
Audit Work Papers

C-14
Audit Work Paper Review

C-14.1
Audit Work Paper Review Checklist

C-15
Security and Control of Work Papers

C-16
Exit Conference

C-16.1
Exit Conference Summary Sheet

C-17
Audit Reports

C-17.1
Audit Report Traveler

C-18
Audit Report Follow-up

C-19
Project Checklist and Audit Considerations

C-20
Post-audit Review Form

C-21
Team Appraisals

C-22
Reporting on Other Than Audit Assignments Communications

       
        IT AUDITING
       
C-24
Scope and Objectives of the Information System Auditing Group

C-25
Data Center/Computer Operations Audits

C-26
Applications Systems Audits

C-27
Systems Development Audits

C-28
Other Personal or Departmental Computing Environment Audit

C-29
Responsibilities for Assigned Hardware/Software

C-29.1
PC Equipment Custodian Agreement

C-30
Backups

        OTHER
       
C-31
Auditor's right to a Third Opinion

C-32
Illegal and Improper Activities

C-33
Fraud/Irregularities/Investigations

       
       
SECTION D - STAFF QUALIFICATIONS AND DEVELOPMENT
       
        POSITION DESCRIPTIONS
       
D-1
Director of Internal Auditing / Chief Audit Executive

D-2
Manager of Internal Auditing

D-4
Senior Auditor

D-5
Staff Auditor

D-7
Information Technology Auditor

D-7.1
Knowledge/Skill Levels for Information Systems Auditors: Level 1

D-7.2
Knowledge/Skill Levels for Information Systems Auditors: Level 2

D-7.3
Knowledge/Skill Levels for Information Systems Auditors: Level 3

       
        INTERVIEWING
       
D-8
Applicant Interviewing

D-8.1
Telephone Evaluation Form - Human Resources

D-8.2
Telephone Evaluation Form - Internal Auditing

D-8.3
Interview Schedule

D-9
Applicant Evaluation Report

D-10
Interview Evaluation Sheet

       
        ORIENTATION, DEVELOPMENT/TRAINING
       
D-11
Orientation Program

D-12
Determining Development/Training Needs

D-13
Development/Training Appraisal Form

D-14
Audit Staff Self Appraisal Form

D-15
Preparing Individual Development/Training Plans

D-15.1
Audit Staff Development/Training Plan Form

D-16
Assessing Development/Training Progress

D-17
External Development/Training Evaluations

D-18
Staff Rotation Policy

D-19
Professional Certification, Organizations, and Meetings

D-19.1
Professional Organization Meetings/Seminar Report

       
       
        PERFORMANCE APPRAISALS
       
D-20.a
Performance Appraisal Templates

D-20
Performance Appraisals - Example I

D-20.1
Performance Appraisal Report

D-21
Performance Appraisals - Example II

D-21.1
Staff Performance Appraisal Form

D-22
Performance Appraisals - Example III

D-22.1
Performance Appraisal Form - Staff Auditor - Audit Assistant

D-22.2
Senior Auditor Performance Appraisal Form

D-22.3
Supervisor Performance Appraisal Form

D-22.4
Manager Performance Appraisal Form

       
       
SECTION E - AUDIT ADMINISTRATION
       
E-1
Personal Conduct and Independence

E-1.1
Marketing the Internal Auditing Function: An Audit Customer's Introduction to Internal Auditing - Example I (Sample Copy)

E-1.2
Marketing the Internal Auditing Function: An Audit Customer's Introduction to Internal Auditing - Example II (Sample Copy)

E-2
Internal Auditor Duties Versus Line/Operational Duties

E-3
Audit Schedule and Assignments

E-4
Time Reports

E-4.1
Time Report Form

E-5
Quality Assurance Reviews - Internal Review

E-5.1
Internal Review - CAE's Questionnaire

E-6
Quality Program - Internal and External Assessments

E-6.1
Level Two Quality Assurance Review Form

E-6.2
Level Three Quality Assurance Reviews Form

E-7
Audit Customer Survey

E-7.1
Internal Audit - Audit Customer Survey - Example I

E-7.2
Internal Audit - Audit Customer Survey - Example II

E-8
Coordination with Independent Public Accountants

E-8.1
Assistance to Independent Public Accountants

E-9
Record Retention

E-10
Library/Reference Materials

E-11
Housekeeping

       
       
       
SECTION F - FORMS
       
        The following documents are in the Forms format. To unlock the form for editing, click on the lock icon in the forms tool bar. If you do not see the forms tool bar, click View, Toolbars, Forms.
        Note: These match up with topics above.
       
FB-6.1
Audit Productivity Measurement: Auditors - Exhibit 1

FB-6.2
Audit Productivity Measurement: Auditors-in-Charge - Exhibit 2

FB-6.3
Audit Process Questionnaire - Exhibit 3

FC-2
Audit Risk Assessment/Annual Audit Planning - Example II (from  Step 2: Assignment of Significance Weighting Factors)

FC-3.1
Project Assignment Form

FC-3.2
Budget Revision Form

FC-4.1
Project Time Record

FC-5.1
Audit Objectives and Planning Checklist

FC-12.1
Audit Finding Data Sheet

FC-14.1
Audit Work Paper Review Checklist

FC-16.1
Exit Conference Summary Sheet

FC-17.1
Audit Report Traveler

FC-19
Project Checklist and Audit Considerations

FC-20
Post-Audit Review Form

FC-29.1
PC Equipment Custodian Agreement

FD-8.1
Telephone Evaluation Form - Human Resources

FD-8.2
Telephone Evaluation Form - Internal Auditing

FD-8.3
Interview Schedule

FD-9
Applicant Evaluation Report

FD-10
Interview Evaluation Sheet

FD-13
Development/Training Agenda

FD-14
Audit Staff Self-appraisal Form

FD-19.1
Professional Organization Meetings/Seminar Report

FD-20.1
Performance Appraisal Report

FD-21.1
Staff Performance Appraisal Form

FD-22.1
Performance Appraisal Form - Staff Auditor/Audit Assistant

FD-22.2
Senior Auditor Performance Appraisal Form

FD-22.3
Supervisor Performance Appraisal Form

FD-22.4
Manager Performance Appraisal Form

FE-4.1
Time Report Form

FE-5.1
Internal Review - CAE's Questionnaire

FE-6.1
Level Two Quality Assurance Review Form

FE-6.2
Level Three Quality Assurance Reviews Form

FE-7.1
Internal Audit - Audit Customer Survey - Example I

FE-7.2
Internal Audit - Audit Customer Survey - Example II