TIAPS Module 1 Audit and Assurance workbook

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References and Additional Reading 12 Principles of Good Governance, Council of Europe, 2008. https://www.coe.int/en/web/good-governance/12-principles APEC Economic Committee’s Good Practice Guide on Public Sector Governance, 2011. https://www.apec.org/docs/default-source/publications/2011/3/good-practice-guide-onpublic-sector-governance/2011_ec_good-practice-guidepsg.pdf?sfvrsn=7398b3dc_1#:~:text=Six%20principles%20of%20good%20public%20sec tor%20governance,- Although%20public%20sector&text=The%20following%20six%20principles%20have,and %20probity%3B%20stewardship%20and%20leadership Assessing the Effectiveness of Internal Control: PEMPAL Guidance for Public Sector Internal Auditors, PEMPAL, 2020. https://www.pempal.org/sites/pempal/files/IACOP/NEWSPAPER/iacop_assessing_the_e ffectiveness_of_internal_control_-_pempal_guidance.pdf Assessing Cybersecurity Risks: The Three Lines Model, The IIA, 2020. https://www.theiia.org/globalassets/documents/content/articles/guidance/gtag/gtagassessing-cybersecurity-risk.pdfCybersecurity Toolkit, The IIA, 2021. https://www.theiia.org/globalassets/documents/content/tools/iia-member-certifiedcybersecurity-toolkit.pdf Automated Controls Testing: a stepping-stone to the future of internal audit, EY, 2021. https://www.linkedin.com/pulse/automated-controls-testing-stepping-stone-futureinternal-roffey/ Automated Controls Testing and SOX Testing, AuditBoard, 2016. https://www.auditboard.com/blog/automated-controls-and-sox-testing/ COSO In the Cyber Age, COSO, 2015. https://www.coso.org/Shared%20Documents/COSOin-the-Cyber-Age.pdf Delivering Excellent Public Finance: CIPFA’s Whole System Approach to Public Financial Management, Cipfa. https://www.cipfa.org/policy-and-guidance/reports/whole-systemapproach-volume-1 European Commission Staff Working Document Albania 2022 Report, https://neighbourhood-enlargement.ec.europa.eu/system/files/2022- 10/Albania%20Report%202022.pdf. Evaluating and Improving Governance in Organizations, IFAC, 2009. https://www.ifac.org/system/files/publications/files/IGPG-Evaluating-and-Improving- Governance.pdf Factsheet: Internal Audit Consulting, IIA Australia, 2022. http://www.iia.org.au/sf_docs/default-source/technical-resources/2018-factsheets/internal-audit-consulting.pdf?sfvrsn=2 72
Global Perspectives and Insights – Cybersecurity in 2022, Part 1: How the New SEC Proposals Could Change the Game, The IIA, 2022. https://www.theiia.org/globalassets/site/content/articles/global-perspectives-and- insights/2022/global-perspectives--insights--cybersecurity-in-2022-parts-1- 3/gpi_cybersecurity_in_2022_parts_1_3_final.pdf Global Perspectives and Insights – Cybersecurity in 2022, Part 2: Critical Partners — Internal Audit and the CISO, The IIA, 2022. https://www.theiia.org/globalassets/site/content/articles/global-perspectives-and- insights/2022/global-perspectives--insights--cybersecurity-in-2022-parts-1- 3/gpi_cybersecurity_in_2022_parts_1_3_final.pdf Global Perspectives and Insights – Cybersecurity in 2022, Part 3: Cyber Incident Response and Recovery, The IIA, 2022. https://www.theiia.org/globalassets/site/content/articles/global-perspectives-and- insights/2022/global-perspectives--insights--cybersecurity-in-2022-parts-1- 3/gpi_cybersecurity_in_2022_parts_1_3_final.pdf GTAG: Information Technology Risks and Controls, The IIA, 2012. https://www.theiia.org/en/content/guidance/recommended/supplemental/gtags/gtaginformation-technology-risk-and-controls-2nd-edition/ Internal Audit Competency Framework, The IIA, 2022. https://www.theiia.org/globalassets/documents/standards/ia-competencyframework/2022-4103-sem-competency-framework-graphics-table_fnl.pdf IIA Position Paper: The Internal Audit Charter, The Institute of Internal Auditors, 2019. https://www.theiia.org/globalassets/documents/resources/the-internal-audit-charter-ablueprint-to-assurance-success-august-2019/pp-the-internal-audit-charter.pdf IIA Practice Guide: Engagement Planning – Assessing Fraud Risks, The IIA, 2017. https://www.theiia.org/globalassets/documents/content/articles/guidance/practiceguides/engagement-planning-assessing-fraud-risks/pg-engagement-planning-assessingfraud-risks.pdf IIA Position Paper: The Role of Internal Auditing in Enterprise-wide Risk Management, The IIA, 2009, https://www.theiia.org/globalassets/documents/resources/the-role-of-internalauditing-in-enterprise-wide-risk-management-january-2009/pp-the-role-of-internalauditing-in-enterprise-risk-management.pdf IIA Practice Guide: Formulating and Expressing Internal Audit Opinions, The IIA, 2009. https://www.theiia.org/globalassets/documents/content/articles/guidance/practiceguides/formulating-and-expressing-internal-audit-opinions/09523_pro-opinionspracguidefnl-lo-cx3.pdf 73
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Module 1: Audit and Assurance TIAPS
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Table of Contents Module 1: Audit a
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Relevant Standards Reference is mad
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• Close scrutiny. The activities
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A.2 Public Sector Governance IIA In
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The need for governance arises for
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Although developed for government a
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A.3 Governance Models When evaluati
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defensive aspects to minimize negat
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A.3.3 CIPFA International Framework
Page 21 and 22: 8. Ensure that its arrangements for
Page 23 and 24: • Consideration of overlapping in
Page 25 and 26: A.3: Reflection Which model or mod
Page 27 and 28: Although they are related, the prin
Page 29 and 30: B.1.1 Independence, Objectivity, an
Page 31 and 32: B.1: Reflection Is it possible to
Page 33 and 34: According to The IIA Position Paper
Page 35 and 36: B.2: Reflection When was the last t
Page 37 and 38: When independence or objectivity ar
Page 39 and 40: B.4 Safeguards for Independence and
Page 41 and 42: In other cases, there is no audit c
Page 43 and 44: C. Assurance and Advisory Engagemen
Page 45 and 46: It is common to build an allowance
Page 47 and 48: The following list is taken from Sa
Page 49 and 50: helping managers developing control
Page 51 and 52: C.1.5 Internal Audit Opinions Audit
Page 53 and 54: Leadership and Communication Intern
Page 55 and 56: C.2 Auditing Governance The IIA Sup
Page 57 and 58: C.2: Reflection How does your inter
Page 59 and 60: Fraud may be perpetrated via measur
Page 61 and 62: circumstances (unethical and often
Page 63 and 64: Management Issues • Lack of area
Page 65 and 66: Risk management techniques can be a
Page 67 and 68: IT controls may be manual, automate
Page 69 and 70: The IIA’s Cybersecurity Toolkit d
Page 71: C.3: Reflection Fraud: How are susp
Page 75: CIPFA: 77 Mansell Street, London E1
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