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คลินิภไà¸à¹€à¸ ครั้งที่ 6/2011. ตลาด หลัà¸à¸—รัพย์à¹à¸«à¹ˆà¸‡à¸›à¸£à¸°à¹€à¸—ศ ไทย ห้à¸à¸‡à¸›à¸£à¸°à¸Šà¸¸à¸¡ 1101 ชั้น 11 25 มิถุนายน 2554. The New Auditor Toolkit. Contents. 1. Overall Auditor Toolkit. 2. Managing the Internal Audit Activities. Example - Internal Audit tools. 3. 4.
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คลินิก ไอเอ ครั้งที่ 6/2011 ตลาดหลักทรัพย์แห่งประเทศไทย ห้องประชุม 1101 ชั้น 11 25 มิถุนายน 2554 The New Auditor Toolkit
Contents 1 Overall Auditor Toolkit 2 Managing the Internal Audit Activities Example - Internal Audit tools 3 4 What is next 5 years for Internal Audit tools? 5 Key Success for Internal Audit toolkit
1. Overall Auditor Toolkit • Balanced scorecard • Risk-based audit planning • Control self-assessment • The IIA’s quality assessment review tools • Benchmarking • Analytical review • Statistical Sampling • Total quality management techniques • Working Paper/ Worksheet Manual Tool • Working Paper/ Worksheet • Process mapping application • Flowchart software • Process modeling software • Computer-assisted audit technique • Continuous/real-time auditing • Electronic workpapers • Data mining • Other electronic communication (e.g., Internet, e-mail) Automated Tool
2 Managing the Internal Audit Activities Performing the Engagement Communication Results Engagement Plan Monitoring
2 Managing the Internal Audit Activities Performing the Engagement (M2) Monitoring (M4) Engagement Plan (M1) Communication Results (M3) • Collect Data • Recording • Analysis & evaluate residual risks • Prioritized summary • Issue Draft Report • Risk Management • Preliminary Survey • Work Schedules • Work Program • Working Paper • Exiting Meeting • Final Report • Following • Timely Report
3 Example - Internal Audit toolkit • Information/analysis requested from management • Notes on meetings with management and others • Materiality (Litigation, claims and non-compliance) • Risk assessment procedures –planning & execution • Engagement scoping/summary of assessed risk • Initial audit engagement – opening balances • Overall audit strategy • Group audit planning • Manpower Planning • New engagement – acceptance • Existing engagement – continuance • Detail budgeting • Draft Report • Agreed Action Plan • Final Audit Report • Exit Meeting • Follow up Planning • Remind/Warning Letter M 3- M4 M 1 • Worksheet – Overall response • Worksheet – Further audit procedures • Worksheet – sampling – test of detail • Worksheet – substantive analytical procedures • Worksheet – sampling – testing of controls • Worksheet – tests of controls – pervasive controls • Worksheet – using the work of an auditor’s expert • Worksheet – going –concern evaluation • Confirm Letter - summary of external confirmations • Worksheet – accounting estimates • Litigation, claims and non-compliance • Subsequent events • Worksheet – related party transactions • Use of journal entries • Library of customized risk response procedure • Identifying risks through understanding the entity • Worksheet - business and fraud risk identification • Worksheet – understanding accounting estimates • Worksheet – understanding related parties • Risk assessment – business/operating • Risk assessment – fraud • Worksheet – analytical procedures • Going concern – identifying events and conditions • Pervasive (entity – level) control – design/implementation • Control design/implementation – main business cycle : Receivable, Fixed Asset, Financial Reporting, IT • Worksheet – internal control documentation and implementation • Library of typical control activities • Worksheet – summary of control/inherent risk assessments M 2
4 What is next 5 years for Internal Audit tools? 1. Computer-assisted audit techniques 63% 2. Electronic work paper 55% 3. Continuous/real-time auditing 52% 4. Risk Based Audit Planning 52% 5. Control Self Assessment 44% 0% 20% 40% 60% 80% 100%
5 Key Success for Internal Audit toolkit • Understanding • Serve Audit Objective • Costing • Fresh • Summary the key finding
References and Recommended • A component of the CBOK study, What’s Next for Internal auditing, The Institute of Internal Auditors • www.auditorroles.org/auditor-toolkit/index.html • www.nzica.com/audittoolkit.aspx วิชาญ อัศวรังสี
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