The internal auditor should review the efficiency and effectiveness of an operation from the standpoint of speed, accuracy, timeliness and orderly flow of input materials, data and documentation, its systematic processing and its output with the desired quality attributes. The internal auditor should examine the extend of bottlenecks, delays, stoppages and such other impediments to the seamless flow of a process or schedule and analyze its underlying causes with recommendations for improvement of process effectiveness, wherever feasible. The internal auditor should review the actual operations with the planned or targets as may be documented in the process/activity annual or Standard Operating Process (SOP) of an enterprises. The internal auditor should review of an enterprises. The internal auditor should review and appropriately highlight all deviations from expected norms in his report. The internal auditor should consider using analytical reviews in accordance with SIA 6, Analytical Procedures, including relevant software and information technology tools for the prupose of reviewing the operational efficiency and effectiveness of a system, process, procedure or related activity.
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