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Background:
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Under the general guidance of An internal audit supervisor:
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Surveys functions and activities in assigned areas to determine the nature of operations and the adequacy of the system of control to achieve established objectives.
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Determines the direction and thrust of the proposed engagement effort.
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Plans the scope of the engagement, and prepares an engagement work program.
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Determines the engagement procedures to be used, including statistical sampling and the use of information technology.
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Identifies the key control points of the system.
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Evaluates a system's effectiveness through the application of knowledge of business systems, including financial, engineering, procurement, and other operations, and an understanding of engagement techniques.
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Recommends necessary staff required to complete the engagement.
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Performs the engagement in a professional manner and in accordance with the approved engagement work program.
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Obtains, analyzes, and appraises information as basis for an informed, objective conclusion (opinion) on the adequacy and effectiveness of the system and the efficiency of performance of the activities being reviewed.
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Directs, counsels, and instructs staff assistants assigned to the engagement, and reviews their work for sufficiency of scope and for accuracy.
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Makes oral or written presentations to management during and at the conclusion of the engagement, discussing observations and recommending corrective action to improve operations and reduce cost.
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Prepares formal written communications, expressing opinions on the adequacy and effectiveness of the system and the efficiency with which activities are carried out.
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Appraises the adequacy of the corrective action taken to improve deficient conditions.
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