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Khởi tố vụ án hình sự và disciplinaries nội bộ có xu hướng là hai kết quả chính từ điều tra gian lận. Một là giới thiệu cho cảnh sát, những người sẽ đặt một trường hợp trước khi các dịch vụ kiểm sát Hoàng gia để mang lại cho các thủ tục tố tụng hình sự đối với các bên trong câu hỏi. | SETTING AN AUDIT STRATEGY 203 11. Budgets While the CAE must seek to negotiate an adequate budget there is little scope to secure extensive funding at the outset. 12. The launch of the new service The new service must be introduced to the organization. All the well-known devices that this entails should be applied. 13. The audit manual Most of the matters mentioned above will be documented in a section of the audit manual and there is nothing wrong with allowing this document to grow as the audit unit develops. 8.9 The Outsourcing Approach The internal audit strategy tells the organization what it will get from its in-house audit team. Progressive management knows what it can get from its audit shop and has very demanding expectations. Where the in-house team cannot meet these expectations without help from outsiders then the outsourcing question rises. The IIA recognize that internal auditing may be provided through a variety of different arrangements. Their glossary contains reference to the external sourcing and says that an external service provider is A person or firm independent of the organization who has special knowledge skill and experience in a particular discipline. Outside service providers include among others actuaries accountants appraisers environmental specialists fraud investigators lawyers engineers geologists security specialists statisticians information technology specialists external auditors and other auditing organizations. The board senior management or the CAE may engage an outside service provider. The IIA has also provided a perspective on outsourcing of the internal audit function and selected extracts are summarized below Research shows that effective internal auditing departments are interwoven into the fabric of their organizations. The work of these departments is integral to the efforts of management. The effectiveness of internal auditing begins with a vision statement which is based on and linked to the overall organizational .
