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1、1Guide to Internal AuditFrequently Asked Questions About Developing and Maintaining an Effective Internal Audit FunctionSecond Edition2Table of ContentsIntroduction The Internal Audit Profession 1. What is internal auditing? 2. How is the internal audit profession regulated? 3. Is continuing profess
2、ional education (CPE) required for internal auditors? 4. Are internal auditors required to be certified? 5. Are there professional standards that govern the practice of internal auditing? 6. Are internal audit functions required to follow The IIA Standards? 7. What are The IIA Practice Advisories? 8
3、. What jurisdiction do the SEC and the PCAOB have over internal auditors? 9. Can existing employees become internal auditors? 10. What personal qualities, knowledge and skills should internal auditors possess? 11. Do internal auditors have to comply with any professional ethics requirements? 12 How
4、much should a company spend on internal audit? 13. Are there industry groups for internal auditors? 14. Isnt internal auditing a duplication of what external auditors do? 15. How is independence defined differently for internal auditors and external auditors? 16. What role and responsibility do inte
5、rnal auditors have for fraud? 17. Are there university programs in internal auditing? 18.* What is the Common Body of Knowledge? Starting an Internal Audit Function 19. How do we start an internal audit function? 20. How should an internal audit function be staffed? 21. To whom should the head of in
6、ternal audit report? 22. Can employees in the company participate in internal audits? 23. What are the pros and cons of outsourcing/co-sourcing internal audit? 24. Where do I get more information on internal auditing? The Process of Internal Auditing 25. How is internal audit work actually performed
7、? 26.* Should an internal audit function consider information technology risks? 27.* What types of IT audit skills should be included in an internal audit department? 28. What should we look for in an internal audit report? 29. What is control self-assessment (CSA)? 30. Is there a standard definitio
8、n for internal controls? 31. How does the COSO internal control framework relate to internal auditing? 32. Are internal auditors required to follow COSO? 33. What is the COSO ERM framework and what is its relevance to internal auditing?34. Are there specific performance measures for internal auditin
9、g? 35.* Should internal audit departments consider using an automated work paper software package? 36.* What factors should internal audit consider when issuing an opinion on internal control? 37.* What is an integrated audit?38.* What is continuous monitoring and how does it strengthen the internal
10、 audit process? 39.* How can internal audit assist in developing and maintaining an effective corporate governance environment? 40.* To what degree should the internal audit function coordinate its activities with its external audit firm? 41.* What should the role of internal audit be in connection
11、with a companys compliance efforts? 42.* Should an internal audit function coordinate its efforts with the companys chief risk officer? 43.* What should the role of internal audit be in evaluating a companys use of outsourced services? Performing a Quality Assessment Review 44. Should internal audit
12、 conduct a quality assessment review (QAR) periodically? 345.* How does completing a quality assessment review strengthen the value internal audit brings to the organization? 46.* What types of assessments are available to comply with quality assessment review requirements? Internal Audits Role in S
13、arbanes-Oxley Compliance 47.* Does the Sarbanes-Oxley Act of 2002 require companies to have an internal audit function? 48.* Should internal auditors play a role in our Sarbanes-Oxley activities? 49.* How has the role of internal audit in Sarbanes-Oxley compliance changed since the inception of the
14、legislation in 2002? 50.* Is an ineffective internal audit function a significant deficiency under Section 404 of Sarbanes-Oxley? 51. Are there alternative structures to consider outside of internal audit when planning ongoing compliance with Sarbanes-Oxley? 52.* Is it important for an internal audi
15、t function to adhere to The IIA Standards as it relates to Sarbanes-Oxley? 53.* Can external auditors rely on the work of internal auditors relating to Section 404 compliance? 54.* What does it mean to rebalance the internal audit function? 55.* Why should companies evaluate the need to rebalance th
16、eir internal audit functions? 56.* How should organizations align their Sarbanes-Oxley and internal audit resources to achieve effective rebalancing? Management and Audit Committee Considerations 57. How can management utilize internal audit most effectively? 58.* What should the audit committees relationship be with an organizations board of directors, compensa
