Implementation Standards Flashcards

1
Q

What are the Implementation Standards

A

1) Assurance Activities

2) Consulting Activities

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2
Q

Implementation Standards: Assurance Activities

A

embedded with attributes and performance standards

address requirement consistent with issues pertaining to assurance or consulting activities.

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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.

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