A performance audit engagement typically involves: a. Review of financial statement information, including the appropriateness of various
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A performance audit engagement typically involves:
a. Review of financial statement information, including the appropriateness of various accounting treatments.
b. Tests of compliance with policies, procedures, laws, and regulations.
c. Appraisal of the environment and comparison against established criteria.
d. Evaluation of organizational and departmental structures, including assessment of process flows.
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Related Book For
Internal Auditing Assurance & Advisory Services
ISBN: 9780894139871
4th Edition
Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel
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