Treasury Internal Audit Framework Revised ... - National Treasury
Treasury Internal Audit Framework Revised ... - National Treasury
Treasury Internal Audit Framework Revised ... - National Treasury
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Consulting Activities<br />
The IAA should communicate issues and<br />
preliminary results of the consulting engagement<br />
with line management during the<br />
conduct of the assignment.<br />
Report to management may either be oral by<br />
conducting a meeting session with line<br />
management or written updates can be<br />
provided to management.<br />
As agreed upon in the engagement letter, the<br />
IAA should report results of the consulting<br />
activity.<br />
6.2 Acceptance of Consulting Activities<br />
The following guidelines are provided for<br />
assisting the IAAs in accepting consulting<br />
activities:<br />
• Some consulting activities are specifically<br />
identified in the approved internal<br />
audit annual plan;<br />
• Other consulting activities are initiated by<br />
managers communicating directly with<br />
the CAE as activities happen within the<br />
organisation;<br />
• The CAE should request the <strong>Audit</strong><br />
Committee’s approval for consulting<br />
73 <strong>Internal</strong> <strong>Audit</strong> <strong>Framework</strong>