How to identify a risk
Risk: The possibility that an event will occur and adversely affect the achievement of
Inherent risk: The combination of internal and external risk factors in their pure,
uncontrolled state, or, the gros
UNIVERSITY EXAMINATlONS UNIVERSITEITSEKSAMENS
AU B702 MayIJune 2015
THE INTERNAL AUDIT PROCESS: TEST OF CONTROLS
Duration 2 Hours 100 Marks
FIRST MS M EDWARDS
SECOND MRS BM VAN WYK
Use of a non-programmable pocket calculator is per
For those students who have not procured Internal Auditing: Assurance and Advisory Services and who are not internal auditing
students, please replace the chapters in your study guide which refer to Assurance and Advisory Services with the f
How to formulate an audit objective
What is an audit objective?
Audit objectives are broad statements developed by the internal auditor that define
the intended audit accomplishments.
Audit objectives are specific statements about some aspect of a particu
Tutorial Letter 201/2/2016
THE INTERNAL AUDIT PROCESS: TEST
Department of Auditing
This tutorial letter contains important
information about your module.
BRIEFING . 3