Index
Account reconciliation
audit objective
cause statement, example
condition statement, example
continuous auditing program example
criteria statement, example
effect statement, example
expansion of testing, avoiding temptation for
process frequency
sampling techniques
Accountability
action plans
auditors
and control limits
and formal reports
of process owners
Action items. See also Action plans
continuous auditing, use of to verify newly implemented items
outstanding
owner
as source of business knowledge
tracking
Action plans. See also Action items
accountability of auditor
accountability of process owners
cause-specific action
and client relationship
closed plans, review of
components of
condition and cause, addressing
effectiveness
as goal of report
management buy-in
as objective of continuous auditing
open plans, review of
overview
ownership of
perfection in, attempting
and recommendation component of five-component approach
and reporting delays
requirement for
review of by audit department
and root cause
symptom fixes
target date
and timeliness of reporting
tracking
validating
Approach phase
overview
sampling
scope
technology
testing approach
testing criteria and attributes
volumes
Approach review
Approvals
data access
information retrieval plan
overrides
Assessment
continuous auditing, fit and need
quality assessment
self-assessment
Audit department. See Internal audit department
Audit opinion
overall opinion. See also Formal reports
ratings. See also Ratings
Audit sampling. ...
