The evaluation of a company’s internal controls (corporate governance) to ensure compliance with contemporary legal policies is called internal audit.
Documents Required For The Process:
1. Receipts and payment books 2. Bank statements 3. Bank reconciliation 4. Minutes for the audit year 5. Payroll details 6. Insurance cover 7. Assets Register 8. Risk Assessment 9. Annual return sheet for the previous and current year
What Is The Process Of Registration?
1. Planning – Discussing the audit scope and objectives and forming an internal control questionnaire 2.Assessment – Includes fieldwork, evaluation, and testing 3. Reporting – Discussing Audit findings and assessment results 4. Follow-up – Confirmation of planned actions and Audit response verification
According to the IIA International Professional Practices Framework, the International Standards for the Professional Practice of Internal Auditing (Standards) guides the internal audit profession.