Читать книгу Beyond Audit - Robert L. Mainardi - Страница 14

ANY TIME YOU ARE assigned an audit, the typical steps kick in as you prepare and pull together the planning requirements according to your specific audit methodology. At a minimum, you will establish the audit in your database, select a team (unless you have been assigned one), review previous audit work in the area, and begin the planning phase and all the corresponding requirements. The good news is that all of the standard audit activities you would perform for any audit will remain the same even though you will now be performing this audit remotely. So, what is the big deal? Whether the audit team is executing the audit in the office or within the business unit (the preferred approach) or doing it remotely, the auditor will still have to understand the business process, gather intelligence and data, test the data, and report the results. Simple.