Abstract
• Before the start of standard and special audits listed in the annual audit plan, Internal Audit should send out audit announcements to the auditees.
• The work program is compiled with due consideration for the objectives of the audit.
• An opening meeting with the auditees is conducted before the fieldwork begins. A closing meeting is held after fieldwork is complete to review the results of the audit fieldwork.
• The audit report contains information on the objective, extent, and results of the audit.
• During the follow-up phase, Internal Audit checks whether the audit recommendations have been implemented.
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References
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L. B., M. A Dittenhofer and J. H Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L. B., M. A Dittenhofer and J. H Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L. B., M. A Dittenhofer and J. H Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Reding, K. F., P. J. Sobel, U. L. Anderson. et al. 2007. Internal Assurance and Consulting Services. Altamonte Springs, FL: Institute of Internal Auditors.
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L. B., M. A Dittenhofer and J. H. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Cascarino, R. and S. van Esch. 2005. Internal Auditing: An Integrated Approach. Lansdowne, SA: Juta and Co.
Reding, K. F., P. J. Sobel, U. L. Anderson. et al. 2007. Internal Assurance and Consulting Services. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L. B., M. A Dittenhofer and J. H Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
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(2008). Audit Basics. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_16
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