Chapter26 Internal and Governmental Financial Auditing and Operational Auditing(审计学英文版)概要1.pptVIP

Internal and GovernmentalFinancial Auditing and Operational Auditing Chapter 26 Learning Objective 1 Explain the role of internal auditors in financial auditing. Internal Auditing Internal Auditing Institute of Internal Auditors Ethical Principles Relationship of Internal and External Auditors Relationship of Internal and External Auditors Learning Objective 2 Describe the auditing and reporting requirements under Government Auditing Standards and the Single Audit Act Governmental Financial Auditing Governmental Financial Auditing Financial Audit and Reporting Requirements – Yellow Book Audit and Reporting – Single AuditAct and OMB Circular A-133 Audit and Reporting – Single AuditAct and OMB Circular A-133 Audit Requirements Audit Requirements Reporting Requirements Reporting Requirements Operational Auditing Learning Objective 3 Distinguish operational auditing from financial auditing. Differences between Operationaland Financial Auditing Learning Objective 4 Provide an overview of operational audits. Effectiveness Versus Efficiency Effectiveness Versus Efficiency Effectiveness Versus Efficiency Relationship between OperationalAuditing and Internal Controls Types of Operational Audits Who Performs Operational Audits Independence and Competenceof Operational Auditors Learning Objective 5 Plan and perform an operational audit. Specific Criteria Specific Criteria Specific Criteria Sources of Criteria Phases in Operational Auditing Planning Evidence Accumulation and Evaluation Reporting Follow-up Examples of Operational Audit Findings End of Chapter 26 Is each piece of equipment operating at 60 percent of capacity or more for at least three months each year? Does layout facilitate the movement of new materials to the production floor? Does layout facilitate the production of finished goods? Does layout facilitate the movement of finished goods to distribution centers? Does the plant layout effectively use existing equipment? Is the safety of employees endangered