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Compendium of Standards on Internal Audit - CAalley.com

Compendium of Standards on Internal Audit - CAalley.com

Compendium of Standards on Internal Audit -

ong>Compendiumong> ong>ofong> ong>Standardsong> on Internal Audit (As on October 1, 2010) The Institute ong>ofong> Chartered Accountants ong>ofong> India (Set up by an Act ong>ofong> Parliament) New Delhi

  • Page 2 and 3: Compendium
  • Page 4: FOREWORD Internal audit has not rem
  • Page 7 and 8: technical pronouncements on interna
  • Page 9 and 10: SIA 13 : Enterprise Risk Management
  • Page 11 and 12: from the SIAs, to be issued under t
  • Page 13 and 14: Compendium
  • Page 15 and 16: Compendium
  • Page 17 and 18: Compendium
  • Page 19 and 20: Compendium
  • Page 22 and 23: SECTION II Framework
  • Page 24 and 25: FRAMEWORK FOR STANDARDS ON INTERNAL
  • Page 26 and 27: Components of the
  • Page 28 and 29: SECTION III Standards
  • Page 30 and 31: STANDARD ON INTERNAL AUDIT (SIA) 1
  • Page 32 and 33: Planning an Internal Audit (v) (vi)
  • Page 34 and 35: III-5 Planning an Internal Audit
  • Page 36 and 37: III-7 Planning an Internal Audit
  • Page 38 and 39: Planning an Internal Audit the risk
  • Page 40 and 41: Planning an Internal Audit • enga
  • Page 42 and 43: STANDARD ON INTERNAL AUDIT (SIA) 2
  • Page 44 and 45: Basic Principles Governing Internal
  • Page 46 and 47: Basic Principles Governing Internal
  • Page 48 and 49: STANDARD ON INTERNAL AUDIT (SIA) 3
  • Page 50 and 51: Documentation (iii) (iv) reasonable
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    III-23 Documentation 9. The form, e

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    Identification of

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    STANDARD ON INTERNAL AUDIT (SIA) 4

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    Reporting (ii) a statement

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    Reporting 11. The report should inc

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    Reporting contain the internal audi

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    Reporting Limitation on Scope 26. W

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    Sampling Introduction 1. The purpos

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    Sampling 9. “Tolerable error” m

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    Sampling 17. It is important for th

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    Sampling Expected Error 26. If the

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    III-45 Sampling 33. The internal au

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    Sampling v. Rationale for using a p

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    Sampling 3. The higher the rate

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    Sampling Appendix 3 Methods

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    STANDARD ON INTERNAL AUDIT (SIA) 6

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    III-55 Analytical Procedures • Si

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    Analytical Procedures aspects

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    Analytical Procedures or elements <

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    Analytical Procedures explained sho

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    Quality Assurance in Internal Audit

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    Quality Assurance in Internal Audit

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    Quality Assurance in Internal Audit

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    Quality Assurance in Internal Audit

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    STANDARD ON INTERNAL AUDIT (SIA) 8

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    Terms of Internal

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    Terms of Internal

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    STANDARD ON INTERNAL AUDIT (SIA) 9

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    Communication with Management • t

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    Communication with Management 10. M

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    Communication with Management • T

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    STANDARD ON INTERNAL AUDIT (SIA) 10

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    Internal Audit Evidence and reliabi

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    Internal Audit Evidence Observation

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    Consideration of F

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    • entity’s risk assessment proc

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    Consideration of F

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    STANDARD ON INTERNAL AUDIT (SIA) 12

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    Internal Control Evaluation 3. The

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    Inherent Limitations of

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    Internal Control Evaluation • Doc

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    III-105 Internal Control Evaluation

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    Internal Control Evaluation Test

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    Internal Control Evaluation 26. The

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    STANDARD ON INTERNAL AUDIT (SIA) 13

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    Enterprise Risk Management Process

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    • Enterprise Business and Unit He

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    STANDARD ON INTERNAL AUDIT (SIA) 14

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    Internal Audit in an Information Te

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    Internal Audit in an Information Te

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    Internal Audit in an Information Te

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    Internal Audit in an Information Te

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    Internal Audit in an Information Te

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    STANDARD ON INTERNAL AUDIT (SIA) 15

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    Knowledge of the E

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    Knowledge of the E

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    Knowledge of the E

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    External Factors • General econom

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    Knowledge of the E

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    STANDARD ON INTERNAL AUDIT (SIA) 16

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    Skills and Competence of

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    III-145 Using the Work of

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    Consideration of L

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    Consideration of L

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    Consideration of L

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    Consideration of L

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    Consideration of L

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    Consideration of L

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    Consideration of L

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    Consideration of L

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