Chapter 13 Conducting the Assurance Engagement Copyright Internal

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Chapter 13 Conducting the Assurance Engagement Copyright: Internal Auditing: Assurance and Advisory Services, by

Chapter 13 Conducting the Assurance Engagement Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 1

Chapter 13 Learning Objectives n n n n Describe how the purpose of an

Chapter 13 Learning Objectives n n n n Describe how the purpose of an assurance engagement impacts the audit objectives. Determine engagement objectives and scope statements. Describe different types and sources of information that will help the internal auditor understand the process of conducting an assurance engagement. Document simple process flows, showing key process steps, interfaces, and departments involved. Perform a process-level risk assessment. Distinguish key controls from controls not considered key. Describe how to evaluate the design adequacy of process-level controls. Design different types of testing approaches, depending on the design of the process and engagement objectives. Develop a general work program to guide the engagement process. Describe the resource considerations that must be evaluated when determining how to staff and schedule an engagement. Conduct and document certain types of tests to gather evidence. Evaluate evidence from assurance procedures to reach conclusions based on the results of testing. Develop observations and formulate recommendations. Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 2

Exhibit 13 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 3

Exhibit 13 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 4

Exhibit 13 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 5

Exhibit 13 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 6

Exhibit 13 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 7

Exhibit 13 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 8

Exhibit 13 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 9

Exhibit 13 -7 (cont) Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute

Exhibit 13 -7 (cont) Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 10

Exhibit 13 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 11

Exhibit 13 -9 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -9 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 12

Exhibit 13 -10 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -10 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 13

Exhibit 13 -11 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -11 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 14

Exhibit 13 -12 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -12 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 15

Exhibit 13 -13 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -13 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 16

Exhibit 13 -14 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -14 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 17

Exhibit 13 -15 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -15 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 18

Exhibit 13 -16 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -16 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 19

Exhibit 13 -17 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -17 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 20

Exhibit 13 -18 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -18 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 21

Exhibit 13 -19 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -19 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 22

Exhibit 13 -20 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -20 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 23

Exhibit 13 -21 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -21 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 24

Exhibit 13 -22 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 13 -22 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 25

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Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 26

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