Chapter 2 Organization and Structure of the Auditing Profess(21)

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assigned responsibilities.

310 Reliability and Integrity of Information-Internal auditors

should review the reliability and integrity of financial and

operating information and the means used to identify,

measure, classify, and report such information.

320 Compliance with Policies, Plans, Procedures, Laws,

and Regulations-Internal auditors should review the

systems established to ensure compliance with those

policies, plans, procedures, laws, and regulations which

could have a significant impact on operations and reports

and should determine whether the organization is in

compliance.

330 Safeguarding of Assets-Internal auditors should review

the means of safeguarding assets and, as appropriate,

verify the existence of such assets.

340 Economical and Efficient Use of Resources-Internal

auditors should appraise the economy and efficiency with

which resources are employed.

350 Accomplishments of Established Objectives and Goals

for Operations or Programs-Internal auditors should

review operations or programs to ascertain whether results

are consistent with established objectives and goals and

whether the operations or programs are being carried out as

planned.

400 PERFORMANCE OF AUDIT WORK-Audit work should include

planning the audit, examining and evaluating information,

communicating results, and following up.

410 Planning the Audit-Internal auditors should plan each

audit.

420 Examining and Evaluating Information-Internal auditors

should collect, analyze, interpret, and document information

to support audit results.

430 Communicating Results-Internal auditors should report the results of their audit work. 440 Following Up-Internal auditors should follow up to ascertain

that appropriate action is taken on reported audit findings.

500 MANAGEMENT OF THE INTERNAL AUDITING

DEPARTMENT-The director of internal auditing should