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ГоловнаБухгалтерський облік, Податки → Внутрішній аудит - Курсова робота

Внутрішній аудит - Курсова робота

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Рис.2.2. Загальна схема (модель) процесу внутрішнього аудиту

Для внутрішніх аудиторів однією з умов успішного проведення перевірки є ефективно організований процес планування. При цьому керівник аудиторської служби на основі проведеного аналізу складає плани, що визначають пріоритети внутрішнього аудиту та відповідають цілям підприємства. Плани повинні бути ретельно відпрацьовані з відповідними службами та їх керівниками, відповідати вимогам власника, який створив службу внутрішнього аудиту. Плани робіт із зазначенням коштів, необхідних для їх виконання, керівник служби аудиту подає на розгляд i затвердження керiвництву, інформує його, коли до плану вносяться істотні зміни протягом звітного періоду. Керівник внутрішнього аудиту, у свою чергу, повинен інформувати про це вище керівництво.

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