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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 122 / 352

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© D.L. Crumbley

Auditing Internal Controls

The audit of internal controls includes these steps:

1.

Planning the audit.

2.

Evaluating the process management used to perform its assessment of internal control effectiveness.

3.

Obtaining an understanding of the internal controls.

4.

Evaluating the effectiveness of both the design and operation of the internal controls.

5.    Forming an opinion about whether internal controls over financial reporting is effective.

Source: PCAOB Briefing Paper, Proposed Auditing Standards, October 7, 2003.

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