Block 1 - Work Of Internal Auditor Flashcards
(57 cards)
1
Q
Knowledge
A
2
Q
Scope
A
3
Q
Independence
A
4
Q
Direct assistance
A
5
Q
Criteria
A
6
Q
Audit committee
A
7
Q
Statutory
A
8
Q
Delegate
A
9
Q
Independence
A
10
Q
Competence
A
11
Q
Prohibition
A
12
Q
Laws and Revulations
A
13
Q
Management
A
14
Q
Experienced
A
15
Q
Capable
A
16
Q
Certificates/Qualifications
A
17
Q
Nature
A
18
Q
Extent
A
19
Q
Risky
A
20
Q
Non-risky
A
21
Q
Critical
A
22
Q
Non-critical
A
23
Q
Power
A
24
Q
Command
A
25
Authority
26
Fraud
27
Money laundering
28
Estimates
29
Professional scepticism
30
Evaluate
31
Sufficiency
32
Tests
33
Accounting estimates
34
Significant
35
Adequacy
36
Disclosures
37
Other matters affecting audit report
38
Higher risk of MM
39
Already involved work
40
External communication process
41
Independence of circularization and reply
42
Communicate to TCWG
43
Courtesy
44
Written agreement
45
Threat to objectivity
46
Confidential
47
Authorized representative
48
Barriers/bottlenecks
49
Allow
50
Specific matters
51
Direction
52
Supervision
53
Document
54
Results of evaluation
55
Agreements
56
Conclusion on work performed
57
Procedures
