كتاب روابط اجتياز لـ Form Number (1)
Form Number (1)
يسري تنفيذه من تاريخ 30/4/2020Internal Audit report for “name of insurance company “
Period of review: Timeframe of the review
Date of Final Report: Date of submission to the Mgt.
Name of Auditors Names of auditors involved
1- Executive Summary This section should contain the following
- A brief background;
- Objective and the scope of audit engagement;
- Methodology;
- Key findings;
- Opinion;
- Recommendations;
- Limitations
2- Background This section should contain the following;
- A brief background on the auditee;
- Brief description of duties/functions of auditee;
3- Objective and Scope
- Elaborate on the objective and scope of audit engagement and period covered by the current audit.
4- Methodology
- This section should explain the methodology adopted to conduct internal audit vis-à-vis interview, observation, sampling, sample size and others used for test checking records, number of records checked, type of records checked.
5- Recommendations
- This section will contain general recommendations if any that could not be covered as part of recommendations in the specific audit observations.
6- Conclusion
- This section should constitute the auditors’ overall opinion about the functioning of the auditee unit with respect the overall objective of the audit engagement.
- The strength of the auditee agency may be highlighted in this section along the areas needing attention and corrective action.
7- References
- This section should list all publish or unpublished materials used and referred in coming with the Internal Audit Report.
8- Limitations
- Describe all your limitations in here. The limitations can be related to scope of the audit, methodology adopted, adequacy of the samples and adaptation of standards.