دانلود رایگان مقاله انگلیسی استراتژی حسابرسی داخلی 2018-2020

1. BACKGROUND

1. Within the context of Standard 2000 – Managing the Internal Audit Activity – of the International Standards for the Professional Practice of Internal Auditing (Standards), internal audit planning involves the development of:

(a) The Internal Audit Strategic Plan that relates the role of Internal Audit to the requirements of the Organizations by outlining the broad direction of Internal Audit over the medium term, in the context of all WIPO’s assurance activities; and

(b) The Oversight Annual Work Plan which includes an Internal Audit plan and schedule for engagements, developed through a risk-based plan to determine the priorities of the internal audit activity over a two year period. A planning and risk assessment approach has been developed to provide guidance on the planning process.

2. Together, the above documents serve to set out strategic and operational roles and responsibilities that are included in the Internal Audit Charter, as well as identify key issues relating to internal audit capability.

3. In 2007, the Internal Oversight Division (IOD), known as Internal Audit and Oversight Division, developed a strategy document to set out the framework for internal audit activities at the World Intellectual Property Organization (WIPO). This strategy document has been revised in times in 2008, 2010 and 2012. Furthermore, a three year strategy was developed for 2015 to 2017 following the recommendations from the External Quality Assessment Report issued in April 20141 . The present strategy builds on the previous (2015 to 2017) and will cover 2018 to 2020.