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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

11 of 151

THE NATURE OF AUDITING

The IIA’s five audit scope standards outline the internal auditor’s responsibilities:

Review the reliability and integrity of operating and financial information and how it is identified, measured, classified, and reported.

Determine if the systems designed to comply with these policies, plans, procedures, laws, and regulations are being followed.

Review how assets are safeguarded, and verify their existence.

Examine company resources to determine how effectively and efficiently they are used.

Review company operations and programs to determine if they are being carried out as planned and if they are meeting their objectives.

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