(Practice Guide) Auditing the Control Environment - Download PDF

  • Item No. : 1090.dl
  • Publisher : The Institute of Internal Auditors
  • Publish Date : April 2011
  • Authors : The Institute of Internal Auditors
  • Media : Download
  • Page count : 37
  • Member Price : $0.00
  • Non-Member Price : $25.00

Add to Wish List

This Practice Guide is provided as a service to members of The IIA.

IIA members: Please LOGIN to download a FREE copy (PDF). 

Non-members: Add this item to your shopping cart to purchase a copy for download. Please allow 48-72 hours after placing the order to receive an email containing the link and access code to download your purchased product.

Learn more about the value of an IIA Membership.

Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as tools and techniques, programs, and step-by-step approaches, as well as examples of deliverables. Practice Guides are part of The IIA's International Professional Practices Framework. As part of the Strongly Recommended category of guidance, compliance is not mandatory, but it is strongly recommended and the guidance is endorsed by The IIA through formal review and approval process.

The purpose of this practice guide is to provide guidance to the internal auditor on the significance of the control environment; how to determine which elements of the control environment should be addressed by engagements in the periodic audit plan; how to scope, staff, and plan such engagements; and which items to consider in performing related audit work, including evaluating and reporting deficiencies.