Internal Audit Handbook（2007）B4-back-matter.pdfVIP

F Subject Index A – iterative process 465 audit category 115, 150 ABAP 411 – overview  202, 203 – global audit 152 – ABAP report for IT audit 412 – procedure 467 – local audit 150 – ABAP workbench 417 – risk assessment 464 – regional audit 152 accruals 319 – risk profiles 203 Audit Committee 77, 269 – for contingent losses 323 – sub-phases 203 audit content 95 – for legal and consulting attorney-client privilege 240 – Scopes 95 costs 324 audit 2, 3 audit control 550 accrued liabilities audit 318 – content 95 – benefits 552 – accruals for contingent – definition 2 – definition 550 losses 323 – fieldwork 223 audit cycle 115, 159, 278 – analytical comparisons 323 – follow-up audit 276 – statuses 160 – bonus accruals 322 – follow-up phase 272 auditee 301 – other accruals 324 – objectives 3 audit fields 114, 117 – outstanding invoices 321 – planning 192 Audit Information System – preparation 319 – preparation 211 (AIS) 236 – tax accruals 324 – project-like characteris- audit inventory 203 – vacation accruals 320 tics 80, 92 audit lead 80, 209, 304 ad-hoc audits 89, 157, 437, 467 – reporting 247 – responsibilities 80 – Audit Roadmap 158 – status check 274 audit management