This Practice Advisory relates to personally identifiable information. This needs to be considered when gathering data during audits.
This Practice Advisory explains the nature and use of analytical procedures. Internal auditors must base conclusions and results on such ...
This Practice Advisory explains the nature and benefits of using the '5 why' and other approaches to root cause analysis.
Internal auditors must base conclusions and engagement results on appropriate analyses and evaluations.
Internal auditors must document relevant information to support the conclusions and engagement results.
The chief audit executive must control access to engagement records.
This Practice Advisory explains to internal auditors why and how they can control access to engagement records.
The chief audit executive must develop retention requirements for engagement records regardless of the medium each record is stored.
Engagements must be properly supervised. This is to ensure objectives are achieved, quality is assured, and staff is developed.
