TAILIEUCHUNG - STANDARD ON INTERNAL AUDIT (SIA) 17 CONSIDERATION OF LAWS AND REGULATIONS IN AN INTERNAL AUDIT

The annual auditor assessment should draw upon the audit committee’s experience with the auditor during the current engagement (presentations; reports; dialogue during formal, ad hoc and executive sessions), informed by prior year evaluations. It is appropriate to obtain observations on the auditor from others within the company, including management and internal audit, accompanied by discussions with key managers. A suggested survey for obtaining observations from others within the company follows the assessment questionnaire. In assessing information obtained from management, the audit committee should be sensitive to the need for the auditor to be objective and skeptical while still maintaining an. | Standard on Internal Audit SIA 17 Consideration of laws and ReguLatiOns in an Internal Audit Contents Paragraph s Effect of Laws and Responsibility of Management for Compliance with Laws and Responsibility of the Internal The Internal Auditor s Consideration of Compliance with Laws and Internal Audit Procedures When Non-Compliance is Identified or Reporting of Identified or Suspected Effective The following is the text of the Standard on Internal Audit SIA 17 Consideration of Laws and Regulations in an Internal Audit issued by the Institute of Chartered Accountants of India. The Standard should be read in the conjunction with the Preface to the Standards on Internal Audit issued by the Institute. In terms of the decision taken by the Council of the Institute at its 260th meeting held in June 2006 the following Standard on Internal Audit shall be recommendatory in nature in the initial period. The Standard shall become mandatory from such date as may be notified by the Council in this regard. Standard on Internal Audit SIA 17 Scope 1. This Standard on Internal Audit SIA deals with the internal auditor s responsibility to consider laws and regulations when performing an internal audit. This SIA also applies to other engagements in which the internal auditor is specifically engaged to test and report separately on compliance with specific laws or regulations. Definition 2. For the purposes of this SIA the following term has the meaning attributed below Non-compliance - Acts of omission or commission by the entity either intentional or unintentional which are contrary to the prevailing laws or regulations. Such acts include transactions entered into by or in the name of the entity or on its behalf by those charged with governance management or employees. Non-compliance does not include personal misconduct .

• Kế toán - Kiểm toán
• Autothermal Thermophilic
• Aerobic Digestion
• Agro Industrial Wastes
• olid State
• Fermentation Processes
• Pozzolanic Materials