E Learning - Materi
E Learning - Materi
E Learning - Materi
1. Planning
2. Audit implementation
3. Reporting
4. Delivery the recommendations and review the follow up
(A. Arens)
Leo Herbert put forward the audit steps as follows :
Getting started :
1. Planning and programming the audit
2. Reviewing Management Audit Principles using real-life situation
3. Applying the principles, policies, and practices of program auditing
4. Understanding management control
Making the detailed examination :
1. Obtaining evidence in performance auditing
2. Understanding working papers
Using specialized techniques in auditing the performance of management
1. Obtaining audit evidence through statistical sampling
2. Obtaining evidence through interviews and questionnaires
3. Using the computer as an audit tool and auditing the tool itself
4. Using specialized analytical techniques-using experts and consultants
Reporting the results of the audit
1. Understanding the principles of reporting
2. Writing a clear, concise and objective report
THANK YOU