内部审计增值英文课件一.pptxVIP

Internal Audit: Adding ValueMay 31 – June 3, 2011Lesson 1;Agenda; Consulting services, blended consulting engagements;;Consulting;Specific examples of consulting activities;Audit Continuum;Who is involved in the engagement?;Why provide consulting services?;Value Added;Value Proposition;Insight:Catalyst, Analyses, Assessments Internal Auditing is a catalyst for improving an organization’s effectiveness and efficiency by providing insight and recommendations based on analyses and assessments of data and business processes. ;Catalyst, Analyses, Assessments;What STAKEHOLDERS should expect from your internal auditors;Can IA consult be independent/objective too?;Standard 1130;Standard 1130;How can IA protect independence objectivity?;Consulting Engagement Process;Selection;Engagement Preparation;Understand Plan;Standard 2201.C1;Performing the engagement;Standard 2300;Reporting and Follow-up;Standards 2440.C1 C2;Consulting arising During Assurance Work;A Risk Based Approach to Resource Allocation to Consulting Services and Blended Engagements;Model;Lesson 4;Lesson 4;Lesson 4;Aslo Consider Priority;;Blended Engagement Example;Lesson 4;Lesson 4; Consulting services, blended consulting engagements - case;BUS Corporation;Mission and Strategy;Exercise;Exercise;IA in BUS;IA in BUS;Scenario 1;Scenario 1;Which IIA Standards and PAs address (1) Developing a risk assessment process to select consulting projects?;Determining appropriate staff and resource allocation for consulting engagements?;Developing work programs for consulting engagements?;Defining working paper documentation requirements?;Defining consulting engagement communication requirements?;Lesson 4; Combined Assurance/Assurance Mapping;Practice Advisory 2050-2 - Assurance Maps;Sources of Assurance;Assurance Net (PWC);3 Fundamental Classes of Assurance Providers;Assurance Map;COMBINED ASSURANCE ;Implementing;Assurance Map (PWC);Lines of Defense ;Lines of Defense ;Lesson 4;How is assurance provided;CaE to C