and understood by every employee of the organization. Ensuring that the organization’s culture, integral values, ethical code of conduct, transparency inpolicies and procedures have been implemented and improvised. Establishing whether there are adequate policies, guidelines and controls to monitor the integrity and ethical value of the IT department. Ensuring that the organization is following the established laws and obligations for corporations.All the policies and procedures must fall within the legal laws and regulations. Audit procedures for ensuring operational efficiency of controls: Establishing whether internal controls are being implemented and enforced by the senior management. Determining the progress made by the organization as a whole towards accomplishing objectives and goals. If the set targets and expected goals are being met, it ensures that internalcontrols are being enforced efficiently.
Ensuring that the management communicates with every employee regarding the integral and ethical issues related to internal controls.Determining whether the employees and management are following the policies and procedures with complete transparency.