AUI3702 - The Internal Audit Process: Test Of Controls (AUI3702)
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University Of South Africa
AUI3702_Study_Notes. This is a complete an an all-inclusive guide to AUI3702 - The Internal Audit Process: Test Of Controls
Internal auditing is an independent, objective assurance and consulting activity designed to add value and
improve an organization’s operations. It helps an organization a...
aui3702 the internal audit process test of controls
the internal audit process test of controls
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University of South Africa
AUI3702 - The Internal Audit Process: Test Of Controls (AUI3702)
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Table of Contents
Welcome .............................................................................................................................................................................................
TOPIC 1 SUMMARY NOTES : INTERNATIONAL PROFESSIONAL PRACTICE FRAMEWORK (IPPF) ...............................
Code of Ethics ................................................................................................................................................................................1
Rules of Conduct ........................................................................................................................................................................1
1100.Independence and Objectivity .......................................................................................................................................15
1200. Proficiency and Due Professional Care ........................................................................................................................16
1300 – Quality Assurance and Improvement Program ........................................................................................................16
2100 .Nature of Work ................................................................................................................................................................16
2300. Performing the Engagement .........................................................................................................................................17
2600 : Communicating the Acceptance of Risks .......................................................................................................................17
Some of the roles of internal auditors .......................................................................................................................................17
Transactions and events : ............................................................................................................................................................18
Existence .........................................................................................................................................................................................
Rights & ...........................................................................................................................................................................................
Assertions for Statement of Comprehensive Income transactions and balances : .............................................................20
Procedures used by auditor to obtain audit evidence .............................................................................................................21
Audit Procedures consists of : .....................................................................................................................................................21
Tests of controls only consists of ............................................................................................................................................22
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