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CGIAR Centers Internal Audit Audit Manual – Section B   SECTION  B   DEFINITION,  PURPOSE,  INDEPENDENCE  AND  NATURE  OF  WORK  OF  INTERNAL  AUDIT   Through  CGIAR  Financial  Guideline  No  3   Auditing  Guidelines  Manual   the  CGIAR  has  adopted  the  IIA  Definition  of  internal  auditing  as  set  out  in  the  IIA  Standards,  as  well  as  the  principles  of  independence,  authorities  and  responsibilities  in  the  Standards.   Overall  Definition  1  Internal  auditing  is  an  independent,  objective  assurance  and  consulting  activity  designed  to  add  value  and  improve  an  organization ʹ s  operations.  It  helps  an  organization  accomplish  its  objectives  by  bringing  a  systematic,  disciplined  approach  to  evaluate  and  improve  the  effectiveness  of  risk  management,  control,  and  governance  processes.    Definition  of  Assurance  and  Consulting  Services 1  Assurance  services  involve  the  internal  auditor ʹ s  objective  assessment  of  evidence  to  provide  an  independent  opinion  or  conclusions  regarding  an  entity,  an  operation,  a  function,  a  process,  system  or  other  subject  matter.  The  nature  and  scope  of  the  assurance  engagement  are  determined  by  the  internal  auditor.  There  are  generally  three  parties  involved  in  assurance  services:  (1)  the  person  or  group  directly  involved  with  the  entity,  operation,  function,  process,  system  or  other  subject  matter  ‐ the  process  owner,  (2)  the  person  or  group  making  the  assessment  ‐ the  internal  auditor,  and  (3)  the  person  or  group  using  the  assessment the  user.   Consulting  services  are  advisory  in  nature,  and  are  generally  performed  at  the  specific  request  of  an  engagement  client.   The  nature  and  scope  of  the  consulting  engagement  are  subject  to  agreement  with  the  engagement  client.  Consulting  services  generally  involve  two  parties:   (1)  the  person  or  group  offering  the  advice  ‐ the  internal  auditor,  and  (2)  the  person  or  group  seeking  and  receiving  the  advice  ‐ the  engagement  client.   When  performing  consulting  services  the  internal  auditor  should  maintain  objectivity  and  not  assume  management  responsibility.                                                    1  Extract from Introduction to the IIA Standards  
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Policy  and  Practice  Requirements  IIA  Standards  and  Other  References  Policy:   The  purpose,  authority,  responsibility  Standard  1000   Purpose,  and  reporting  lines  of  the  internal  auditing  Authority  and  function  shall  be  formally  defined  with  each  Responsibility   iCnetenrtenr,  consistent  with  the  definition  of  The  purpose,  authority  and  al  Auditing.   This  should  be  done  via  a  responsibility  of  the  internal  written  Internal  Audit  Charter  for  each  Center  audit  activity  must  be  agreed  by  management,  endorsed  by  the  formally  defined  in  the  Board  of  Trustees  Audit  Committee  and  internal  audit  charter,  approved  by  the  full  Board.  consistent  with  the  The  Internal  Audit  Charter  shall  (a)  establish  Standards ,  and  approved  by  the  internal  audit  activitys  position  and  the  board.  independence  within  the  Center;  (b)  authorize  Standard  1000.A1   access  to  records,  personnel  and  physical  Purpose,  Authority  and  properties  relevant  to  the  performance  of  onsibil e  nature  engagements;  and  (c)  define  the  scope  of  Resp ity Th of  assurance  services  internal  audit  activities.  provided  to  the  The  Internal  Audit  Charter  shall  recognize  the  organization  must  be  adoption  and  mandatory  nature  of  the  IIAs  defined  in  the  internal  audit  International  Professional  Practices  charter.    Framework  (IPPF),  comprising  the   Definition  Standard  1000.C1   of  Internal  Auditing,  the  Code  of  Ethics,  and  Purpose,  Authority  and  the  Standards  in  the  Internal  Audit  Charter.  Responsibility The  nature  The  Head  of  Internal  Audit  for  the  Center  of  consulting  services  must  shall  periodically  review  the  Charter  to  be  defined  in  the  internal  ensure  that  it  remains  appropriate  and  in  line  audit  charter.  with  the  IIA  Standards.   Amendments  should  Standard  1010   be  agreed  with  management,  endorsed  by  the  Reco ni Board  of  Trustees  Audit  Committee  and  g tion  of  the  Definition  of  Internal  approved  by  the  full  Board.   Auditing,  the  Code  of   Ethics,  and  the  Standards  Discussion:  in  the  Internal  Audit  Charter  ƒ  A  standard  template  for  a  Center  Internal  The  mandatory  n ture  of Audit  Charter  has  been  prepared  by  the  the  Definition  of  Ianternal   CGIAR  IAU,  and  is  appended  to  a  Good  Auditing,  the  Code  of  Practice  Note  on  Internal  Audit  Charters.   
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CGIAR Centers Internal Audit Audit Manual – Section B   This  draws  on  existing  good  practice  Ethics,  and  the  Standards  within  the  CGIAR  Centers,  the  IIA  must  be  recognized  in  the  Standards  and  Practice  Advisories,  and  also  internal  audit  charter.  The  other  external  guidance  researched  by  the  chief  audit  executive  should  CGIAR  IAU.    discuss  the  Definition  of  ƒ  All  pre existing  Center  Internal  Audit  Internal  Auditing,  the  Code  Charters,  where  they  exist,  shall  be  of  Ethics,  and  the  Standards  reviewed  against  this  template,  and  where  with  senior  management  appropriate  recommendations  made  to  the  and  the  board  Center  for  amendment  to  bring  these  Practice  Advisory  1000  substantively  into  line  with  the  template.   Internal  Audit  Charter  Where  Charters  have  not  been  in  place,  a  proposed  Charter  shall  be  submitted  to  the  Center  for  approval.    ƒ  In  implementing  any  changes  associated  with  the  new  Standard  1010  which  came  into  force  from  the  beginning  of  2009  with  the  launch  of  the  new  IPPF  ,  the  Head  of  Internal  Audit  should  explain  the  IPPF  with  senior  management  and  the  Audit  Committee  at  the  time  changes  are  proposed.  
 Policy:   Assurance  engagements  shall  be   those  which  are  primarily  undertaken  to  verify  or  validate  the  status  of  internal  controls  or  other  risk  mitigations,  to  verify  financial  information,  or  to  confirm  the  effective  implementation  of  certain  defined  activities  or  arrangements.    They  include  validations  performed  under  ISO  audits  or  as  mandated  in  project  agreements.   Internal  audit  will  also  normally  make  recommendations  for  improvements  where  the  need  for  this  is  identified  in  the  course  of  these  engagements.    Policy:  Consulting  (or  advisory)  engagements   shall  be  other  engagements  which  are   primarily  undertaken  to:   
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CGIAR Centers Internal Audit Audit Manual – Section B   
ƒ  provide  advice  on  internal  controls  or   other  risk  mitigations  during  the  design  phase  of  a  new  system  or  organization  ƒ  provide  advice  on  draft  policies,  procedures  or  guidelines  ƒ  provide  probity  audit  services  on  the  acquisition  and  implementation  of  major  new  systems  ƒ  facilitate  the  identification  by  management  and  staff  of  the  key  risks  to  the  organization,  the  assessment  of  those  risks  and  the  identification  and  assessment  of  internal  controls  and  other  mitigations  for  the  risks  ƒ  research  external  practice  with  a  view  to  providing  advice  to  management  and  staff  on  systems  of  internal  control  or  other  risk  mitigation  for  particular  aspects  of  operations,  where  these  are  not  yet  in  place  in  the  organization  ƒ  coordinate  surveys  of  or  self assessments  by  management  or  staff  on  various  topics  relevant  to  the  governance,  accountability  and  risk  management  of  the  organization  ƒ  provide  explanations  and  clarifications  of  applicability  of  accounting,  auditing,  compliance,  or  other  standards  under  various  scenarios   ƒ  raise  awareness  and   train  managers  and  staff  on  such  topics  as  risk  management,  internal  control,  accounting  or  auditing  ƒ  provide  advice  to  various  management  committees   Policy:   Consulting  activities  shall  be  agreed  Practice  Advisory  1120 1  with  management  in  such  a  way  that:  Individual  Objectivity,  para  a)  it  is  clear  that  the  internal  auditor  will  4  have  no  decision  making  responsibilities   regarding  policies,  managing  Standard  2110.C1   
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CGIAR Centers Internal Audit Audit Manual – Section B   organizational  risks,  implementing  Governance Consulting  internal  controls,  revisions  to  organization  engagement  objectives  must  structure  or  staffing,  accounting  be  consistent  with  the  classifications  or  approval  of  transactions;  overall  values  and  goals  of  and  the  organization.  b)  the  activities  are  carried  out  consistently   with  the  overall  values  and  goals  of  the   Center.    Discussion:  ƒ  Consulting  activities  should  not  be  confused  with  secondments  to  non audit  activities.   If  they  are  to  be  Internal  Audit  consultancies,  the  principles  of  audit  independence  need  to  be  maintained  ƒ  Consulting  advice  provided  by  internal  auditors  should  be  fully  consistent  not  only  with  both  Center  internal  values  and  goals,  and  ethics  policies,  but  also  applicable  laws  and  reasonable  expectations  of  stakeholders  for  publicly funded  international  organizations.   Advice  should  not  include  information  on  how  to  circumvent  these  expectations,  and  should  promote  their  full  adherence.   Policy:   The  Centers  Internal  Audit  Charter  Standard  1100 shall  provide  for  the  following  independence  Independence  and  elements:  Objectivity  a)  the  Charter  and  any  updates  are  approved  The  internal  audit  activity  by  the  Board.  imntuesrt  nbael   ianuddeitpoerns  dmenuts,t   abned   b)  the  Head  of  Internal  Audit  for  the  Center  objective  in  performing  shall  report  directly  to  both  the  Director  their  work.  General  of  the  Center,  and  also  to  the  Board  of  Trustees,  through  the   Audit  Standard  1110 Committee.     Organizational  Independence  c)  The  Head  of  Internal  Audit  shall  not  The  chief  audit  executive  normally  have  responsibilities  additional  must  report  to  a  level  to  those  relevant  to  internal  audit  activity.   within  the  organization  that  
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