格莱姆讲义科二第5章 engagement procedures and supervision 业务程序及督导-英文.pdfVIP

1 STUDY UNIT FIVE ENGAGEMENT PROCEDURES AND SUPERVISION 5.1 Procedures and Work Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5.2 Supervision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 5.3 Work Papers, Exit Meetings, and Staff Evaluations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 This study unit is the first of two covering Section II: Managing Individual Engagements from The IIA’s CIA Exam Syllabus. This section makes up 40% to 50% of Part 2 of the CIA exam and is tested at the proficiency level. The relevant portion of the syllabus is highlighted below. (The complete syllabus is in Appendix B.) II. MANAGING INDIVIDUAL ENGAGEMENTS (40%–50%) A. Plan Engagements 4. Determine engagement procedures and prepare engagement work program B. Supervise Engagement 1. Direct / supervise individual engagements 2. Nurture instrumental relations, build bonds, and work with others toward shared goals 3. Coordinate work assignments among audit team members when serving as the auditor-in-charge of a project 4. Review work papers 5. Conduct exit conference 6. Complete performance appraisals of engagement staff C. Communicate Engagement Results D. Monitor Engagement Outcomes Copyright © 2016 Gleim Publications, Inc. All rights reserved. Duplication prohibited. Reward for information exposing violators. Contact copyright@. 2 SU 5: Engagement Procedures and Supervision 5.1 PROCEDURES AND WORK PROGRAM Performance Stan