أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Auditor needs to test control system of organization for obtaining audit evidences.This procedure is called Test of Control. This can be done by enquiry, inspection,observation, recalucation, reperformance, analytical procedures. If control system is strong then auditor puts a lot reliance of employees of organization checking one another of reconcilations and comparion being performed.
If internel control system is weak then auditor does details substantive procedures, including tests of details and substantive analytical procedures.
The University management is responsible for ensuring that satisfactory systems of internal control are in place to ensure that the financial information produced is reliable, that University assets are safeguarded and that the University resources are used efficiently and effectively in achieving the desired outcomes of the University.
One of the mechanisms for ensuring that these objectives are achieved is the establishment of an independent internal audit function. The Internal Auditor reviews accounting records, management information systems and other administrative policies and practices throughout the University. The role includes the identification and recommendation of measures to achieve greater effectiveness, efficiency and economy and to remedy practices that expose the University to undue risk and vulnerability.
The Auditor identifies practices that do not comply with University policy, or with the requirements of external regulatory bodies. The Internal Audit Unit contributes to measures to prevent fraud and corruption.
- Make sure that the exchange is consistent with the permit regulations, rules and instructions issued in place. 2 to make sure of the safety procedures of exchange and validation of the adoption of the authority empowered to adopt and exchange within the limits of validity. 3 review of the documentary process of exchange and ensuring the completion of the exchange continued to document the basic Kalfoatir and clearances and original receipts and statements. 4 sure not to repeat the possibility of exchange, and through the exchange of the original document and seal the document number and the date of enrollment support.
