CARRYING OUT TESTS AND FORMULATING FINDINGS REGARDING THE INTERNAL AUDIT MISSION HAVING AS ITS THEME THE FINANCIAL-ACCOUNTING ACTIVITY
CARRYING OUT TESTS AND FORMULATING FINDINGS REGARDING THE INTERNAL AUDIT MISSION HAVING AS ITS THEME THE FINANCIAL-ACCOUNTING ACTIVITY

Summary/Abstract: With regard to the internal audit mission having as its theme the Financial-Accounting Activity, during the preparation stage of the internal audit mission, the documents stipulated by the general rules were drawn up, namely: the sequence of documents, their structure and how to complete them, the level of risk assessment and classifying them into large, medium and small, ranking risks to establish strengths and weaknesses, in order to finalize the list of auditable objects, which will represent the theme of the internal audit mission on which the field testing will be focused, a stage that materializes in development of the onsite intervention Program. In the on-site intervention stage, the collection of documents, their analysis and evaluation was carried out through the actual field testing of auditable objects, the implementation of various tests, checklists, tests, worksheets, interviews and notes of relationships, documents that will constitute audit evidence and will represent the basis for the preparation of FIAPs and FCRIs, which will be included in the report.

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