The aim of audit planning is to completely perceive the business of the company being audited and the working surroundings. Audit planning will even set up and notate the key audit dangers throughout the company–essentially to offer a heads as much as the auditor to allow them to correctly assess the company 審計.
One other job duty for Audit Planners is inner controls testing which is completed earlier than and after the yr finish audit. This appears on the processes, controls and protocols throughout the company’s infrastructure–by checking the safety of the pc programs and accounting reconciliation. The auditor might not carry out inner management testing whereas doing their audit as they don’t anticipate the inner controls to be dependable systematic approaches. The audit on this case follows a ‘substantive method’, when no inner management testing is completed earlier than or through the audit.
For audit dangers, the planner will define the key dangers for the auditor in case the auditor points the improper opinion. One instance of those main dangers are gross sales representatives who overstate their gross sales figures which ends up in overstated income. It will enable the auditor to know prematurely that they’ve to extend their process for checking absolutely the gross sales figures for the company to get an correct and unbiased audit.
Audits assist corporations discover out the place they stand on the finish of the fiscal yr when it comes to funds. Different audit jobs finished throughout the company additionally define for the chief the place any issues or main dangers are–such as in info know-how. If there are issues discovered within the IT audit, then the company govt can usher in auditors to learn how to repair them correctly and set up new procedures and processes to cope with the dangers extra successfully. One of many company’s important danger areas is in safety of the pc programs and the knowledge saved on them. The audit planner would take an in-depth have a look at the programs and protocols which can be already in place and make be aware of the plain danger areas for the IT auditor to assessment and make adjustments or shows for change within the system.
Audits are integral for corporations all around the world and are in some instances required by the native authorities to be finished yearly by an exterior (impartial and unbiased) auditor. Inside audits and audit planning don’t waylay exterior audits however merely assist the exterior auditor assess the company and the dangers higher. If there’s a drawback throughout the company’s monetary statements or info know-how, the exterior auditor will discover these problems–however by planning for the audits forward of the exterior auditor, you’ll be able to show and present that you’re already conscious of the issues throughout the protocols or infrastructure of the company.
Audit planning jobs are plentiful in the UK as many corporations wish to know what’s coming from the exterior auditor forward of time and might plan to make adjustments if mandatory earlier than the exterior audit is completed.