Audit Planning: A Risk-Based Approach

INDEX

A

Accountabilities, 72, 73

Advice and information, 32, 46, 131

Annual audit plan, 7, 67, 107–141, 207, 209, 210, 253

Ascertain, 175

Assurance services, 8, 49, 70, 130–131, 161–162, 223

Assurances on internal control, 31, 49

Audit:

approach, 245–246, 250

charter, 15, 17, 111

committee, 2, 3, 6, 8, 16, 20, 32, 43, 59, 111–113, 233–235

competence, 249

independence, 32, 164

interventions, 154

mission, 54–55, 85–87

opinion, 35–36, 177–178

project manager, 188–189

risk, 155–157, 221

services, 30, 67, 248

standards, 113–114

strategy, 27, 90, 239

universe, 90–91, 114–115, 118, 128

Vision, 56, 57

Auditing new horizons, 1, 4

Awareness training, 31, 214, 216

B

Boards, 20, 101, 103–104, 231–233, 237

Board's risk assessment, 101

Bottom line risks, 126

Budgets, 169

Business executives, 86

Business plan, 256–257

Business risk, 222

C

CEO, 20, 83, 88, 237

Change business case, 195

Change management, 201

Charter (audit), 15, 17

Code of ethics, 39

Communicating, 41, 176–177

Compliance, 30, 33, 94–95, 100, 102, 118, 121, 159

Conflict of interests, 59

Consulting projects, 6, 31, 44, 131, 161–162

Contingencies, 137

Control culture, 7

Control environment, 126–127

Control experts, 4

Control risk, 153–154, 222

Control self assessment, 10, 157–158

Control, 27

Controls assurance, 49–50

Core values, 58–89

Corporate:

governance, 13, 27, 31, 48, 89, 109, 230–231, 234, 243

mission, 54

social responsibility, 38

strategy, 110–111

COSO ERM, 110, 208

COSO, 55

Cyclical approach, 37

D

Data interrogation, 14 ...