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Erschienen in:
2008 | OriginalPaper | Buchkapitel
Audit Methods
Erschienen in: Internal Audit Handbook
Verlag: Springer Berlin Heidelberg
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• Internal Audit uses a variety of content determinants and formal determinants to identify the appropriate audit method to use for a specific engagement.
• Content determinants include the audit fields and the audit approaches.
• Formal determinants include: the audit category, type, and status of the audit within the audit cycle.
• Thus audit methods are characterized by a framework of standard parameters, which allows auditors to treat different audits according to standard rules. Individual criteria may be added to the predefined standard parameters at any time.