TAILIEUCHUNG - INTERNAL AUDIT DEPARTMENT: AUDIT MANUAL

In considering IT infrastructure, it should be noted that there is no such ideal as a standard computer installation. In some organisations, IT hardware may be located in a purpose built computer centre, where responsibility for its operation and maintenance is in the hands of specialist personnel, such as computer operators, systems programmers and operations analysts. In other organisations, IT hardware may also be located in a purpose built computer installation, but responsibility for its operation and maintenance may be vested in a smaller number of personnel who will perform a wider range of duties. In some organisations, IT hardware may be located in a user environment, where responsibility for such activities. | INTERNAL AUDIT DEPARTMENT Amffi Dfaua Issued December 2002 Revised February 2005 TABLE OF CONTENTS 100 200 300 400 500 600 GENERAL 110 Mission page 3 120 Goal page 3 130 Authority page 3 140 Standards for Internal Auditing page 4 150 Code of Ethics page 4 160 Independence and Objectivity pages 4-5 170 Types of Audits Conducted pages 5-6 180 Department Organization page 6 190 Reporting Structure page 6 ANNUAL AUDIT PLAN 210 Development Process 220 Approval Process 230 Changes to Annual Audit Plan page 7 page 7 pages 7-8 AUDIT PROCESS 310 Planning 320 Entrance Conference 330 Audit Fieldwork 340 Audit Findings 350 Draft Report and Exit Conference 360 Final Report 370 Audit Report Distribution 380 Follow-up Review 390 Board of Trustee Notification Process page 8 page 8 page 9 page 9 pages 9-10 page 10 page 10 page 11 page 11 Audit Report Standards 410 Format 420 Issuance and Distribution Process page 12 pages 12-13 Audit Workpaper Standards 510 Content 520 Preparation 530 Review pages 13-14 page 14 page 14 Time Records 610 Weekly Time Sheets page 15 2 Section 100 GENERAL 110 Mission The Internal Audit Department s mission is to independently examine and evaluate University activities as a service to the President and the Board of Trustees. Internal Audit s objectives are to provide analyses appraisals recommendations and evaluation of internal controls to assist members of the University in the effective discharge of their responsibilities. 120 Goal To accomplish our mission the Internal Audit Department must Develop an Audit Universe Prepare and annual audit schedule to systematically complete the audit universe Perform scheduled audits and report results to the Board of Trustees and senior management Perform follow-up reviews of audit recommendations 130 Authority The Internal Audit Department is authorized by the Board of Trustees to conduct a comprehensive internal auditing program. To accomplish its objectives Internal Audit is authorized to have unrestricted .

• Kế toán - Kiểm toán
• water source
• business has shifted
• situations and decisions
• entrepreneurs and small
• environment conducive
• small businesses
• Natural science
• Determining simultaneously
• Heavy metals
• Waste pollute this water source
• Pollution levels
• Nuclear engineering and technology
• Measurement of safety rods reactivity worth
• Advanced source jerk method in HWZPR
• Heavy Water Zero Power Reactor
• Advanced source jerk method
• assessment of air source
• water source assessment
• land contamination
• technical inventory
• environmental control
• environmental pollution
• assessment land population
• air emissions
• environmental controls
• Tạp chí khoa học
• Utilization of seismic refraction data
• Bang hot water source
• Quang Binh province
• The seismic refraction data
• The geological structural elements
• Water distribution
• Wetted width
• Wetted radius
• Drip irrigation
• Line source dripper
• Infectious diseases
• Climate change
• Water crisis
• Contaminated water
• Helicobacter pylori infection
• Irrigation regimes
• Mitigate grain arsenic load
• Summer rice
• Water management
• Main source of irrigation water
• environmental technology
• environmental resources
• the harm caused by pollution
• effects of environmental pollution
• marine environment protection
• pollution prevention and control measures
• emission factors
• soil pollution
• water pollution
• air pollution
• species becomes
• constant flux
• project reroutes
• Sugar beet
• Deficit irrigation
• Water consumption
• Line source sprinkler system
• Beet Beta vulgaris L
• Nitrogen source
• Nitrogen processes
• Environmental tracer
• Paddy water environment
• Dissolved nitrogen compounds
• Temporal variation of stable isotopic values
• Environmental advances
• The fiber microparticle pipeline
• Marine water column
• Mitigation strategies
• Freshwater environments
• Positron annihilation rate
• Positron annihilation rate in water
• HPGe detector
• Explanation obtained data quantitatively
• Na22 positron source
• hệ số phát thải
• ô nhiễm môi trường
• ô nhiễm đất
• ô nhiễm nguồn nước
• ô nhiễm không khí
• Genes and Genomes
• Genomics Era
• Stress Tolerance
• Germin Gene Products
• Under Salt Stress
• Adaptation and Tolerance
• Worthington College
• young Kentuckian
• rapidly and proved
• Biogeography of Dragonflies
• Highly Mobile Predators
• American Psocoptera
• Opportunities and Challenges
• Student Attitudes
• Toward Organic
• Consumers Pay
• Systems and Farmers
• Sustainable Intensification