CHAPTER 4
E N G AG E M E N T P RO C E S S
AND PLANNING
BUENO
DE TORRES
MANZANO J.
, INTERNAL AUDITING
PROCESS
1. ENGAGEMENT PLANNING
2. PERFORMING THE ENGAGEMENT
3. COMMUNICATING THE RESULTS
4. MONITORING PROGRESS
,Table 4-1 (2200) Engagement Planning
2210- Objectives
2220- Scope
The Engagement Process 2220-Resource Allocation
2240- Work Program
based on IIA Standard
(2300) Performing the Engagement
2310- Identifying Information
2320- Analysis and Evaluation
2330-Recording
2340-Supervison
(2400) Communicating the Results
2410-Criteria
2420- Quality
2440- Disseminating Results
(2500) Monitoring Progress
, PURPOSE OF PLANNIN
1. To establish objectives and scope of engagemen
2. To determine priorities and to establish the mos
effective means of achieving audit objectives.
3. To assist in the direction and control of audit wo
4. To help ensure that attention is devoted to critic
aspects of audit work.
5. To help ensure that work is computed in accord
with pre-determined targets.
E N G AG E M E N T P RO C E S S
AND PLANNING
BUENO
DE TORRES
MANZANO J.
, INTERNAL AUDITING
PROCESS
1. ENGAGEMENT PLANNING
2. PERFORMING THE ENGAGEMENT
3. COMMUNICATING THE RESULTS
4. MONITORING PROGRESS
,Table 4-1 (2200) Engagement Planning
2210- Objectives
2220- Scope
The Engagement Process 2220-Resource Allocation
2240- Work Program
based on IIA Standard
(2300) Performing the Engagement
2310- Identifying Information
2320- Analysis and Evaluation
2330-Recording
2340-Supervison
(2400) Communicating the Results
2410-Criteria
2420- Quality
2440- Disseminating Results
(2500) Monitoring Progress
, PURPOSE OF PLANNIN
1. To establish objectives and scope of engagemen
2. To determine priorities and to establish the mos
effective means of achieving audit objectives.
3. To assist in the direction and control of audit wo
4. To help ensure that attention is devoted to critic
aspects of audit work.
5. To help ensure that work is computed in accord
with pre-determined targets.
