Auditing the Control Environment (Practice Guide)
Get practical advice on the significance of the control environment. This Practice Guide is provided as a service to members of The IIA.
This Practice Guide is provided as a service to members of The IIA.
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Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as:
- Tools and techniques
- Step-by-step approaches
- Examples of deliverables
Practice Guides are part of The IIA's International Professional Practices Framework. As part of the Strongly Recommended category of guidance, compliance is not mandatory, but it is strongly recommended and the guidance is endorsed by The IIA through formal review and approval process.
The purpose of this practice guide, Auditing the Control Environment, is to provide guidance to the internal auditor on the significance of the control environment;
- How to determine which elements of the control environment should be addressed by engagements in the periodic audit plan.
- How to scope, staff, and plan such engagements
- Which items to consider in performing related audit work, including evaluating and reporting deficiencies.
Item Number: 10.1090.dl