Implementation Standards Flashcards
1
Q
What are the Implementation Standards
A
1) Assurance Activities
2) Consulting Activities
2
Q
Implementation Standards: Assurance Activities
A
embedded with attributes and performance standards
address requirement consistent with issues pertaining to assurance or consulting activities.
3
Q
Implementation Standards: Consulting Activities
A
internal auditor should maintain objectivity and not assume management responsibility.
Nature and scope of consulting must be agreed to before auditor starts work.