Authority

!l 1

.ÅÊi

Eíl

È

Lampiran Il;

¹

[rl u c¿ ( i o n ;r n d f) c r,,c Io p nr c rr ⁽ a I l) ro g ra nr s

Sumber :

IIA, 'r

Towards -.{

llÍrkcttr¡s-rLür¡a ,thÍrd draft reþort,

by

pp _14-36.

f'rofcssioqal

QualilìcatìoÄs ^{rvlr o} lrold Cl/.

q u¿lifi ca (ion _or crluiv¡lcn(

GIðb s.l

Landocape

^rr

Cs, Octobe¡

1997

Con tinuìrr¡ l'r of r¡ssio n¡l ^{D c} vclo¡t rl c n ⁽ ,ALrstf¿liÀ

lt"ti;;^-C[Â cxanrh¡ f iorr

P¡oIcss ior'r¡ I ^'

accorrn ting qua llica tìorr wì r Lhe fcdcral ahd st¿tc

<ol.lcc c of auditci¡ s

r0B

l.l il

I r'.,''"r

t,,o8,.,¡,ì rc,¡'riri,r¡;,¡ Iru,,¡ ,'ve,)'

I ^{t\!o ycà' s.}

I ^r.: " r",',."i '"j,,t,.',,,,'r. ^r, " i,,i,,i,.

I ^{P¡ ovidcd} I')' llìc N.rriorì;,1^uJrro¡

| (ìcrrcr';rl's Ollicc lo¡ I'uLrli<

{,4.drrrrrri<lr ;r iorr.

Can ¡d a CL/\, CISA l-ororrto Cha p (er l1'-t

No lonnal rcqr¡¡r¡-¡rcnl. tl'airrin¡ i, olfcrcd by llÁ l¡rc, thc accoun{in¡;

prolessiorr and conf cr ence I)ro¡¡o(crs Clùna Dased o¡r rvork

cxpcnence - rìI)

for¡ral cxan n¿ìtions

Nit I;<¡n¡aUsed contiJìr¡irlg cd uca lion prograrìì. Trainirrg is providcd by

uriversitics and bm¡rchcs ol the Chineçc l,A ¿ssocialion

Ucnma¡k Cl^ exa¡nir\a (ioó Iìonnal conti¡rui¡rg cducation _¡a.r¡; tn

rr.,-'fraining _is providcd by the lnstif Lrte a¡rd oL]ìcr ¡rrofcssíonal associ¿(iorìs

LLlrroPi¡ De le rrnincd by Urc

olficc ol t]rc Aucìitor Ccncral

¡ \'J No ¡rro¿rrnrs.rrc ^iLr ¡>l;cJ

lìrancc No s¡:ccilic levcl of prolessional ^'

qu allica tíon [iut L]re

Lìsti(ute is

¡:ronrot hg tJrt CtÂ

cl u à li-f ic¿ (ion

^ ^JC I:orm¿I co¡r(i¡ru ilrg ¡rròlcssiona ⁱ eciuc¿Iion prog.¿m in _¡rlacc- Trainin¡; protided prúrci¡;ally by ll.{ ^I--rancc

Cenlany _A Ccnlan Iang ^r.: agc

vclsiorI ùl Cl^

cxanììirì.)(ion ^(etbe olfc red

?o Foorral co¡rti¡ru úr6 cd uca tion p¡ogr.ìtrì

I raûrilg i,s ploviclccl _¡rr ilcipally b¡, t)re

lnstitu(c but otlìer iJìstitutcs like tlìe

tu-rj ve rsi tics and puLrl ic accor.rril ir-r g f r rrn s

olso ¡rrovidc intcrn;rl audit ^rr.rirrrng Chan¡

l:¡di

No pro[cssronq{

gualifica(iorr offclcd '.:

_-.'..--_

Cl^ cxanrijì¡tion

Nit

i¡J-No fomral progr.rnr E,l,r.-oti-r

",l.1-

-training is oflcrcd by tiìe [i\s('(1Jlc of Cir¿¡lcrcd Acco un l(rn ts (Glr¿¡r¡), ur\ivers;tics and o tlrc í ac(ounl ilìE ins(ructions.

-.--.-.,

I:ornral progranr ùr placc L-rsclul to n1ãirìtâirì prof essionaI nrcl¡rl¡crsìr jp.

-frainìrrg is providc<1 b), lrìsrìtulc ol C^s

(¡Jìd¡ð) Instit!tc ol Cost.i\na Works Accounlarìts, ànd o{Jìcr bod ics.

t'rolcssion¿l Qu¡lificalio¡ìç

Cl cx a r'¡ri¡r¡tio r_r

CIA cx¿ori¡r.¡{ion .:

Cl exar¡rinatio¡r P¡ofessiona l.' qua lìlication ir.r

accountancy (lì¡

Academic _{degrcc in} opcralional

auditin¡¡ ^(RO)

M¿ste r oI

N4 a¡ a genìe¡ì ⁽ C[Â ^{cx¿ ¡ni¡¡*¡'t} io¡r

d iplonra as a. P uLrlic

Profcssional I

qua [iJicâ t jort _i¡ì

¡¡tcmal à u d i(ing oflcrcd by thc Spanish Lnstitutc

(rra tional d i¡Jloma¡

Cl^ ^cxàrninð t tolì Unitcd.Aral)

Il nri¡ ¿ (cs

Practìtionc¡ üì i¡ ^{ cnr¡ I à ud il irìll (Prr^)

M c¡rr l¡c r lnstiJulc ol l¡tcû1àl/\udit

(Mlr^)

^.

Qu ^a Li/ica tion in Coml)u (cr

^xdit (Qrc^)

CL-A. ex¿ ¡ni¡a tion Counrr),

Itall,

Nunrbcr lvho l,old Cr^

qu¡lilìc¿ (io,. _o¡

Con{inuiog f'ro fcrr io n jr II Dcvclopnìcn(

I'ro¡rarrrs cr1.ri,',llcrìi

ó ¡'l" ^f o,'",u I .or,r¡^,i-l¡;

pãfiiiið'i"l---*-cducålion progranr altJrouglì tlìc liìstitute

¡>rovidc ^a rangc ol l)ro[cssìonål cducation

cc)rrrscs ¡nd scnìirì¡rs. Inter¡¿l ¿r¡dil t¡r¡,r,r8 is also ¡ror ^{iJ, Ll L:1,} r r r r i r c r r i t I

Pos ^lS radu.l(c Cou¡ scs ùn(l corìljììcrci¿11 fû ¡¡rs

No fon¡ al co¡Ì(ijìuirìg t)rofcssion¿l cd Lrc:rlio¡ì pro6rarn aIthou6!ì iJì(crìraI àudit cduc¿tìon is ¡crivcly proûrotcci l)rrough lhc Irolding of scrrrir-rars and corìfercnccs tlrroughorr( tl\c yc¿:.

^l)¡rt

lroll1 llìc llìstitutc no otl\cr orE:!ì.isa{iorì providcs training lor inlenral auditors Formal ¡>rograrn in ¡rIacc. Tra-Lning ^ìs

¡rovidcd by tlìc Ijrstitute, ^(he uni\'c¡sitics añd otJìcr corn¡rrcrcia.l lrainin6 and conlcrcnce organiscrs

l:orrnal P|ograûr irì I)l¡cc, Ir¡ovidcd ^t))' cm¡>loycr organisations of LAs and acco unting lirms

I:o¡rrralconti¡rui¡g pro fcss

i;;;Ì

cd ucahon l)rogra¡Ìt. frainilg is ¡riovided by ^tJrc IrLstitu(c â¡d a rangc d ^oLlre r prolessìonãl irìs(itufcs úr Nónvay

No fon¡¡l con túr u irrg cducâ{ìon

I)ro¡lràrn. Training ^{is b¿scd} on ltrcmbcrs

suEgcstio¡ìs .

For¡¡r¿l co¡rtinui¡rg prof cssiorra I cducå lio¡ì proSr¿rn. Training is principal)y provjdcd by tlìc lJ\s(itutc as fc\v co1ììJìrcrçial

orga^Lsations olfcr inte nral audiI courscs

No fo¡¡¡r¿lcorlli¡ìuirìE cd.uc¿ ⁽ ion proErðnr bu I r¡rc¡nbe¡ s Iravc bccn iurvcycd o'r t.ltcit viclvs about t r,ì iJìirl g

No lor ¡¡ral corìliJruirìE t)rofcssiorìâl cducàlion prograrn alùrou6h IIÂ-UK ^arc cufrcrìtly fun<ìi^g rescarclr inlo LIìis issuc TraLring is ¡rrLncipall¡,provìded by Llìc IJìstitutc

Iìomralconti¡rui¡g cd ucã tion proSra¡n providcd by ltA, lnc, u¡uvcrsitics p.ofcssioñãl t ra ining conrpanjes alìd oürcr prolcssional bod ics

 ^{fc rv} Clz\,s r,¡r¡:rox.250J

q u a lilìcc1

ir8 lll tueÍl lll _BLIT ^lll

BY OOUGTAS

¡LtuSTR^ì roI B

lUltat are tlte cri( ica I succe ss loclot ^s lor

in ternol oudit ^. departnents?

f<¡rm ltll lttt

Ítilcc

Per llt

E. ZIEGEN¡'IJS5 , D^Vt0 ¡L'rte ^F

A nevt s(udy shcds _{lig ltt on} Ilte _¡t e rfo rnt on ce

indicotors _{tho( CAEs} regard _os

tlle

most intportonI _meosLrrcs

Lamplran

_{-lI_1.}

EXll ¡ B ll I TOP ¡o:GAlN ^pERf ORM¡\flCE.MEASURES ÂS nnXtt¿O Ay.C¡f ES!,i:

-.'71 5l¿ff cxPorien(e

2 (\

^!di(iD8 vlcwcd by lhe audit (omnrltt-qc ' - '

j ' Managemcn( expecta ons of lnternat audiling

4 Pe¡cent of âudit .econtrnendatlo¡s lrnj;lementcd Auditor cduc¡tion lcvcls

^uditce satlsfðct¡on survcy-:- : ^' ,

. Inìportance of âudit ¡ssue ^I

Tralning hours per Intc¡nal àuditor'

^udit (ommitlce sal¡slã(tion survcy rcsults C^t rcpor llng.nl¡tf ofl rhipJ - ^fun(tioDal

^udiL

conlnìittee r¡sk concer¡rs

, Nunrbcr of complalnts åboul audi( dcp¿rtûìcn(

_ Role of ¡ntern¿l ãrJdìtingviewcd bythc âûdìtec

. Nunrl)cr of nranðtcmenl rcque5¡5 . , ^. '1':

I '; ^_

lcrccllt oI (ertified stãf f

IrNurnbcrof proces5 improveme¡¡5 ì"','.rjì_.:

..Qu¡ljly ¿ssuran(o teclrniqu{,s develo,)od j :CAF meels prlv¿tcly witlt aüdit (onrml ec;:.

. ^lT i¡rl¡Sratcd auditing

' Audit envfronment .: .ji.: Ourput

, ,t

:

. .

^..

li

¡n pul

.,l, nro<cssl'. l., . ì;,

Oulput

' .i

i tn¡ut

^..,.. i l,r

^ud¡l arìvlrorìnìcnt '' ) i ^{,' Audit} envtronment ;l'i.] i.:

^ud¡t e¡tvlronmont

:,'¡ _¡: : f ì[".'ii1:riiii'rîl]r' ¿ i j

t.

^{; 1::}

jl"il:ill:::"r'",,,r",'.,'

' _{Audit cnv¡ron} nìr,Dr ^'.

:' _; r,' ti ^{i, j:}

î;;;i

_InoUt ;:i,,ilillìliìl,;i;i i¡,;il::l:;: ^{j::;li ::i j;i::l;:;l}

,.Audttor ^quatrry iri,.,..iij l,ì' o"tprt', "'rr-'',' til't":,tr

í:,-,: auånttry ol rindr,ìßs l '.:'.iii.;.nu,iitenvironmeotil;.rlil:i.rsrañdtngwtrhaudil

conìnìirree Màn¿gerncnt satisfacl¡on Qu¡lity ol fìnd¡ngs Âudltor qoalltyr Audf{cc rcl¡llons Qu¿l;ty of findi¡gs Âudit ¡esour(cs

S lir nd lng with ãLrdtt.orÍmiltcÊ Orgànlz¡tlon¡l st¡lus

' Audit crÌvitorìmPnt eu¿litv ¿ssur¡nr¡

:.';

I. rji;!¡ _I ijì ' /\u¡ti( onu¡,on,nont iìil,l l:tii.Audir ;omnìtrree ;ffc(tiycness

^udit cr¡vironnìcnl

^udit

_] .i,l

_t.''nor, r.. a'1'', _;j.i.: irÌt iil.n,Jiì", rnix

f

_"rr, ^y

Avcrôgc ye¿rs of aud¡t expericnce

MosT'cRlf lcAL ^pERf oRMÁRc[ _ÈlEAsuREs '';, ^:'.'].. ' ^{i,,:., a.ll,i:} -lìt,!;:.:; í'i,;i'.:. .,,,:,.: :, '.:. ^{', :,.::.}

t!ltctt cAEs Pete 05ked to tdend[r; úe _[ive nosI vitol.t¡leosures, tlrclt rcsponses lncludcd Ihe follo,,,,,ìlrg itcfirs.

rtÈwffiH{!ffiffif,m[ffi

lY:f1::':litf::¡l""turvcvresults.

.,,....,..,.,-...Froccss...

_ ...-.

^{.^udiree rerðr¡ons}

'.PeIccrìtofâ¡¡ditreco¡nnrendatlonsinrplcnrentc,ií)'iÌ.l'r,i'.li.i ourpul',,''i:,',,,'lìiljìlilÌlô;;ì;i;;;;i;;i;;, ^"

NulìrlJcr of rnãnâScmcnt ¡cquesls

,,. ,,,. ,- Âurlit onvironment. _--.,...Mrnrgcmentsrt¡slartion '^udi((onìrnitteesã(isf¡ctionsurveyresulrslJl;:t';r':',":l;;':nurlitcnvl¡onment,l,ll!l.if.:sr"nai,,¿*1,i,-oujiìiou,nl¡,,..

lflrpor t¡n(c of audit issue OUtJ)ut _{., ,.. , . . eu¡lity of lindin8l}

lManrgenrcrrr elpeLrãrion of I.rernrr ¿uJi(rr¡¿,,j.:'. ' t,ll i"àiiì'"¡,"^,,rent,..r..jÍ,.;.:Mãnasn¡ìrenrsãr¡sl¿(rfon Staff expcrlence

i¡ ^>rar¡ o¡pnrrence .. tnj)ut

^uditor ou¡litv

B i (o¡n'lc(cd vs. pt¡n¡rcd àudits : .; ji: t,ro(oss .,.;: -:;,;.tii,;C"",pìi";;;;í,l,auditplrns

9 ^Nrrrnbnr of ¡rroc¡\s inìfrrovcr¡r¡¡ìl1. . . ^out,)uq . . _,. ^euÂntily of find¡rìAs

ro ^| ìrrinin¿ lìou¡s pcr ¡rìtcrn.ìl ¡udi.(or .ll. lnl)ut .. _:,) i I

^(jd¡t ^roeou,cca

1l Rolo of lntc¡n¿l sudltlng !lEv/€d lry tlrc oudlt conrrnll(ca. nrJlt cn"t,onmont _. . ^{stðndrng v/lllr} ôudrr conrrn¡r(€.

tt llurnbcrofnrajoraurll(flrrrllrr¿sleLonntendatlons.,1...;;,ìJ ^v'r'rdlur dùurrr¡r¡ur¡rt5rcLonlntBnoa'0fì5.i.,14;,11. uutpuf ¡....,:,,. q uulpul . ,rj,r.._it/:.. (í l:.Ou¡nrlrv'ofn"Jl"".,., qUantlly oÍ flndlngs

1J Anìount of ¡udlt sôvlngJ OutDUt

r r5 ..ncrrcrtof(c,l¡ficdstaff

¿,

^c/\E re Þor (tns rclà(ton;tìtp - ^Íuncilon¡ ,,, ..., ,. ..,,., ^{r ...,i} l;":i.:'ì::.1:. .I .¡,,..1nÞut il ^: iu"àlij,,ul,onro ..._"._..., ni;:': ,' _{I t}

;

aritr",

3äjÏl,ll,:;jiii:,",

q,,^llii"'-1ó :Nrnrbcrof(onìDl¡lntsaboutaudlt : ^{, , . . . ,} . ^{. . , : i . , .} _{l li} ^.p¡6¡or, ..- ^, ,,..;,..:".111..

^udlt.c rel¡tlo¡s t, .

1/ _- Quùlily ¡ssurônce tcchniques deyclopcd _{- _. Audit} cr¡vìronnìcnl Oualitv¿ssu¡¡nin

rB

:'^udircomm¡(teer¡skyconcu,n,

,. I

'.'.,.,;.',.i..:'lí.nutiirenvirorrrnefitii,,íijfj'À;jii'¿o"m;iii.i.lo,rr"on.r,

19 Numbcf of rePeat llndlnSs outDut

¡ v ¡ ! ^¡ ¡ ¡ ! 1 ¡ !

' ⁷ ' ¹ ' / t ¡ ^r(1 rluurr lu'rrrr¡rrtcc Er¡t

|';;iill',''..',:.:";:.r;:.'liiliI:'Ji:i,;"',ì,

EXlllB lT ₃ PERfORMANCE ARTAS AS RAH KE O BY c,\E5