The mains objectives for this topic for SOWEDA staffs are:
Instil confidence in the role of the internal auditor – Internal Audit Chart,
Mastering the risk-based approach and the tools of internal audit,
Appreciate the steps of the internal audit,
Master the distinction between internal and external audit,
Mastering the techniques of internal audit innovations,
Internal audit matrix mapping,
Better understand the techniques for writing an internal audit mission report
1. Who is an auditor?
An auditor is one who earns a living by conducting regular assessments, verification, examination, checks or inspection on critical issues within the confines of an Organisations, Institution; public or private.
The Auditor in the context of the Profession is a specialised Accountant, institutionally confirmed or publicly qualified and conduct regular assessments on risk prone activities within framework of public or private entity.
2. What is an audit?
Having established that the auditor is a professional; it could simply be deduced that an audit is an independent, methodical, critical verification, assessment or checking of the coherence of risk prone activities within the context of public or private entity.
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