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Documente Cultură
OF AUDITS
Classification of Audits
Why
Who
When
How
Why?
Statutory Audit
Voluntary Audit
Voluntary Audits
Fraud investigations
Insurance claim disputes
Cost Audit
Systems Audit
Management Audit
Operational Audit
Marketing Audit
4
Who?
External Audit:
Internal Audit
Difference between
Internal & External Auditors
Extent of independence
Interests served
Scope of work undertaken
Acceptability of report
Reliance of EA on IA
When?
Final Audit:
Continuous Audit
Interim Audit
10
Disadvantages of
Continuous Audits
12
Safeguards against
Disadvantages
13
Advantages of
Interim Audits
14
How?
Vouching Audit
15
Thank you
16