Page 91 - DCOM509_ADVANCED_AUDITING

Advanced Auditing

Notes Answers: Self Assessment

1. Purposes 2. Resources
3. Transactions 4. Confidence
5. Technique 6. Flow Charts

7. Documents 8. Symbols
9. Sections 10. Executives
11. Questionnaire 12. Rotating
13. Appraisal by workflow; appraisal by duties; appraisal by questionnaire
14. Observations and personal interaction

15. the Systems Control Evaluation

5.12 Further Readings

Books David Coderre (2009). Internal Audit: Efficiency through Automation, John Wiley
& Sons.

Emile Woolf, Moira Hindson (2011). Audit and Accountancy Pitfalls: A Casebook for
Practising Accountants, Lawyers and Insurers, John Wiley & Sons.
Iain Gray, Stuart Manson (2007). The Audit Process: Principles, Practice and Cases,
Cengage Learning EMEA.
Jeanette Franzel (2009). Single Audit: Opportunities exist to improve the Single Audit
Process and Oversight, DIANE Publishing.
Susan Switzer (2007), Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-
Driven Reporting, John Wiley & Sons.

Online links http://www.asosai.org/asosai_old/journal1999/evaluation_of_internal_
controls.htm

http://www.asosai.org/journal1999/evaluation_of_internal_controls.htm
www.asiatradehub.com/india/tr9.asp
www.informationbible.com/article-auditing-in-depth-111904.html
www.investopedia.com/terms/a/auditing-evidence.asp#ixzz1x6PIvbTg

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