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15 Cards in this Set
- Front
- Back
Von Internen Revisoren wird erwartet, dass sie folgende Grundsätze anwenden und |
- Rechtschaffenheit
- Objektivität - Vertraulichkeit - Fachkompetenz |
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Was ist der anhand von empirischen Erhebungen identifizierte, erforderliche Wissensumfang für
einen Internen Revisor? |
Common Body of Knowledge
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What does IPPF stand for?
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International Professional Practices Framework
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What does IPPF comprise?
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(1) Mandatory Guidance (including the Standards) and
(2) Strongly Recommended Guidance |
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What are the Standards about?
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1) IA basic principles |
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What do the Standards consist of?
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1) Attribute Standards
2) Performance Standards 3) Implementation Standards |
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What do the Attribute Standards concern?
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characteristics of organizations and individuals providing IA services
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What do the Performance Standards describe?
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quality criteria for evaluating all IA services
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To what kind of services provided by IA do the Attribute and Performance Standards apply?
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every kind of service
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To what kind of services Final Implementation Standards have been issued?
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1) assurance
2) consulting |
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What does an IA who provides an assurance service do?
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1) determines scope of the engagements
2) assesses (evaluates) the evidence 3) expresses an opinion |
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What are the parties to an assurance service?
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1) process owner
2) IA 3) user of the assessment |
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What are the parties to a consulting service?
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1) IA (advisor)
2) client (advisee) |
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What is IA good for to evaluate and improve?
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1) effectiveness of risk management
2) control 3) governance processes |
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How should engagements be performed?
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with proficiency and due professional care
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