Develop Expectations http://www.theiia.org/intAuditor/feature-articles/2012/september/develop-expectations/ Blogen-us Mon, 29 Oct 2012 03:32:25 PMMon, 29 Oct 2012 03:32:25 PM http://www.theiia.org/intAuditor/feature-articles/2012/september/develop-expectations/2012-10-29Documents to review that may which can point to issues that warrant deeper review Review of board minutes to evaluate what is being discussed can be a pointer to efficient or inefficient board governance. Board meetings where the various committees are represented and where issues concerning the operations and financials of the organisation/entity point to good governance and awareness of what is going on. http://www.theiia.org/intAuditor/feature-articles/2012/september/develop-expectations/2012-10-29Information Sources to be reviewed Another source of information that may need to be reviewed to give the auditor basis for further review are minutes for the staff and the board. These will give you an insight of awareness by team/board members on the operations of the organisations as well as proper governance.