Internal auditors often prepare process maps and reference portions of these maps to narrative descriptions of certain

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Internal auditors often prepare process maps and reference portions of these maps to narrative descriptions of certain activities. This is an appropriate procedure to:
a. Determine the ability of the activities to produce reliable information.
b. Obtain the understanding necessary to test the process.
c. Document that the process meets internal audit standards.
d. Determine whether the process meets established management objectives.

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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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