TIAPS Module 1 Audit and Assurance workbook

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IIA Practice Guide: Internal Audit and Fraud – Assessing Fraud Risk Governance and Management at the Organizational Level, 2nd edition, 2022. https://www.theiia.org/globalassets/site/content/guidance/recommended/supplemental/pr actice-guides/practice-guide-internal-audit-and-fraud-2ndedition/pg_internal_audit_and_fraud_2nd_edition_final.pdf IIA Practice Guide: Unique Aspects of Internal Auditing in the Public Sector, The IIA, 2022. https://www.theiia.org/en/content/guidance/recommended/supplemental/practiceguides/unique-aspects-of-internal-auditing-in-the-public-sector/ The IIA Three Lines Model, The IIA, 2020. https://www.theiia.org/globalassets/site/aboutus/advocacy/three-lines-model-updated.pdf Independent Audit Committees in Public Sector Organizations, The IIA, 2014. https://www.theiia.org/globalassets/documents/standards/independent-audit-committeesin-public-sector-organizations.pdf International Framework: Good Governance in the Public Sector, CIPFA, 2014. https://www.cipfa.org/policy-and-guidance/standards/international-framework-goodgovernance-in-the-public-sector The International Professional Practices Framework, The Institute of Internal Auditors, 2016. https://www.theiia.org/en/standards/international-professional-practices-framework/ Law No 114/2015, Internal Auditing in Public Sector, Republic of Albania. https://track.unodc.org/uploads/documents/BRI-legal-resources/Albania/21_- Albania_Law_on_internal_auditing_in_public_sector_2016-03-17-EN.pdf Organizational Political Pressure and the Impact on Internal Audit, Patty Miller, 2017. https://na.eventscloud.com/file_uploads/dab848a33de87b2ec71fd1f0cb0b2321_GS-2- Politics-PattyMiller.pdf Public Sector Internal Audit: Focus on Fraud, Center for Financial Reporting Reform, World Bank, 2017. https://cfrr.worldbank.org/sites/default/files/2019- 11/public_sector_internal_audit_fraud_pages.pdf Sawyer’s Internal Auditing: Enhancing and Protecting Organizational Value, Internal Audit Foundation, 2019. https://www.theiia.org/en/products/bookstore/sawyers-internalauditing-enhancing-and-protecting-organizational-value-7th-edition/ Supplemental Guidance: The Role of Auditing in Public Sector Governance, The IIA, 2012. https://www.theiia.org/globalassets/documents/standards/public_sector_governance1_1 _.pdf 74
CIPFA: 77 Mansell Street, London E1 8AN +44 20 7543 5600 cipfa.org CEF: Cankarjeva cesta 18, 1000 Ljubljana, Slovenia +386 1 369 61 90 cef-see.org The Chartered Institute of Public Finance and Accountancy. Registered with the Charity Commissioners of England and Wales No 231060. Registered with the Office of the Scottish Charity Regulator No SCO37963. 75
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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
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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 and 72: C.3: Reflection Fraud: How are susp
Page 73: Global Perspectives and Insights -
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TIAPS Module 1 Audit and Assurance workbook

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