Internal Audit Manual Template - IIA

Good PracticeInternal AuditManual TemplateMay 2012 Europe and Central AsiaGood Practice Internal Audit Manual Template2 PREFACEACKNOWLEDGEMENTACRONYMSINTRODUCTI ON1. Internal Audit FUNCTION Definition of Internal Internal Audit , fraud and Internal Audit and Other Areas of Financial Management and Requirement for Internal Legal and Regulatory Legislative and Oversight Responsibilities and Authority, Organization and Interaction with Authority and Rights of Rights of Organizational Interaction with Senior Audit Supreme Audit External Audit Central Harmonization Budget Other Assurance External Law Enforcement Financial Inspection Scope of Services2. Internal Audit Professional Professional Professional Proficiency and Due Professional Training and Continuing Professional Continuing Professional Objectives Setting and Performance Career Co-Sourcing Due Professsional Care3.

corruption, the role of internal audit with regard to fraud and corruption should be explained. Although internal audit’s assurance can have a serious impact on the prevention and detection of fraud, internal audit is never responsible for any type of fraud or anti-corruption program (awareness, prevention, detection, investigation).

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  Manual, Investigation, Fraud, Corruption, Fraud and corruption

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