Abstract
• Internal Audit uses a variety of content determinants and formal determinants to identify the appropriate audit method to use for a specific engagement.
• Content determinants include the audit fields and the audit approaches.
• Formal determinants include: the audit category, type, and status of the audit within the audit cycle.
• Thus audit methods are characterized by a framework of standard parameters, which allows auditors to treat different audits according to standard rules. Individual criteria may be added to the predefined standard parameters at any time.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2000. The International Standards for the Professional Practice of Internal Auditing. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 2120-A1-1: Assessing and Reporting on Control Processes. Altamonte Springs, FL: The Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2000. The International Standards for the Professional Practice of Internal Auditing. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 2120-A1-1: Assessing and Reporting on Control Processes. Altamonte Springs, FL: The Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2000. The International Standards for the Professional Practice of Internal Auditing. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 2120-A1-1: Assessing and Reporting on Control Processes. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 2120-A1-3: The Internal Auditor’s Role in Quarterly Financial Reporting, Disclosures, and Management Certifications. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 2120-A1-4: Auditing the Financial Reporting Process. Altamonte Springs, FL: The Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Canadian Institute of Chartered Accountants. 2004. Privacy Compliance, A Guide for Organizations & Assurance Practitioners. Toronto: The Canadian Institute of Chartered Accountants.
Institute of Internal Auditors. 2005. Global Technology Audit Guide 1: Information Technology Controls. Altamonte Springs, FL: The Institute of Internal Auditors.
IT Governance Institute. 2007. COBIT 4.1. Rolling Meadows, IL: IT Governance Institute.
Oliphant, A. 2004. Auditing IT Infrastructures. Mission Viejo, CA: Pleier Corporation.
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 1210.A2-2: Auditor’s Responsibilities Relating to Fraud Investigation, Reporting, Resolution and Communication. Altamonte Springs, FL: The Institute of Internal Auditors.
Institute of Internal Auditors. 2001. Practice Advisory 1210.A2-1: Auditor’s Responsibilities Relating to Fraud Risk Assessment, Prevention and Detection. Altamonte Springs, FL: The Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Anderson S.W. and K. L. Sedatole. 2003. Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners. In A. Bhimini (Ed.). 2003. Management accounting in the digital economy. London: Oxford Press.
Anderson, S.W., M. H. Christ and K. L. Sedatole. 2006. Managing Strategic Alliance Risk: Survey Evidence of Control Practices in Collaborative Inter-Organizational Settings. IIA Research Foundation. http://www.theiia.org/research/research-reports/downloadable-research-reports/?i=237 (accessed May 31, 2007).
Keith, J. 2005. Killing the Spider. Internal Auditor (April 2005): 25–27.
Messier, W. F. 2003. Auditing and Assurance Services: A Systematic Approach. 3rd ed. Boston, MA: McGraw-Hill.
Rittenberg, L. E. and B. J. Schweiger. 2005. Auditing: Concepts for a Changing Environment. 5th ed. Boston, MA: Thompson.
Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Sawyer, L., M. Dittenhofer and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Anderson, U. and A. Dahle. 2006. Implementing the Professional Practices Framework. 2nd ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sawyer, L., M. Dittenhofer, and J. Scheiner. 2003. Sawyer’s Internal Auditing. 5th ed. Altamonte Springs, FL: The Institute of Internal Auditors.
Sears, B. 2002. Internal Auditing Manual. New York, NY: Warren, Gorham & Lamont.
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2008 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
(2008). Audit Methods. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_6
Download citation
DOI: https://doi.org/10.1007/978-3-540-70887-2_6
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-70886-5
Online ISBN: 978-3-540-70887-2
eBook Packages: Business and EconomicsBusiness and Management (R0)