AUDITING

Auditing- Case

Auditing- Case

Checklists to use in the Audit

Company / Organization:

 

Products / Services:

 

Audited location / area:

 

Number of employees:

 

Period:

 

Database Systems

 

There is a quality manual (as part of the overall documentation), which includes the following points:

 

the scope of the database system that is integrated human resources system, including details of and justification for any connections made in the international requirement;

 

a description of the integrated human resources system created for documentation procedures or reference to them;

 

a description of the interaction of processes of the quality in human resources system.

 

 

 

 Control of Documents

 

The form in which the integrated human resources system is required for the internal and external documents are directed?

 

To what extent is there a documented procedure as are established and regulated the following measures:

 

Approval of the documents prior to issue regarding their health;

 

Review, update (if necessary) and re-approval of documents;

 

Identification of changes and the current revision status of documents;

 

Ensure that documents remain legible and readily identifiable.

 

Asset Evaluation

The audit examination by Sara, an auditor based in London conducted in the area available is to attain predetermined goals. Defined this, the audit program should be considered to avoid unnecessary work or incorrect approach. However, the auditor should have an open mind to not be led blindly by the program, and not fail to note important facts not foreseen in the original program including values ??and transactions now compatible with the company's operations. If this occurs, the program must be modified to achieve the originally unplanned (Dittenhofer, 2001).

The selection and the date of application of audit procedures should be defined based on the effectiveness of controls and the material involved. When internal controls are available on the deemed appropriate, the audit tests may be performed prior to the date of closure of the financial statements, performing alternative procedures between the date and the audited year-end, to ensure the accuracy of the final balance . Where internal controls are considered deficient, it is preferable that audit tests are performed at the closing date of the financial statements (Dittenhofer, 2001).

Assets of the company are ranked in descending order of degree of liquidity. Cash and cash equivalents are classified in the first row of the active side of the Balance Sheet, that is, is the most liquid assets. Are registered in the group of banks and cash resources available for investment in the transactions of the company such as:

Cash on hand;

Cash in Bank accounts;

Receipts not deposited;

Security Policy

The goal of audit in relation to security policy is to give an understanding of what is internal audit, which his work environment, which set the parameters for professional practice, positioning, subordination and independence. In addition, what are the types of internal audit performed the aspects of internal and external control, as well as specific legislation, both in private enterprise and in government (Foster & Greenawalt, 1995).

Risk Assessment

Audit risk for the company is the possibility that the auditor does not express an opinion on the appropriate financial statements by not considering situations with inaccuracies materially ...