The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors. The External Audit Manual ("the Manual") has been developed to assist Member Associations ("Associations"), Regional Offices and their external auditors in meeting the special accounting, auditing and reporting requirements of the International Planned Parenthood Federation ("IPPF"). The requirements and. internal audit practices and the IPPF and its application, sound judg-ment, and good communication and analytical skills. {The full external assessment team should possess or have ready access to all of the necessary technical expertise (e.g., governance, IT, risk manage-ment, internal audit attributes, management consulting, and internal.
2. The Internal Audit Manual (the Manual) establishes the key operating procedures that govern the internal audit activity within IOD, in compliance with the Internal Oversight Charter (IOC) and the Internal Audit Policy, and considering where required, relevant Organizational policies and procedures. 3. 2. IPPF recognizes its obligation to be programmatically and financially accountable to all its donors, while protecting the Federation's autonomy. 3. In order to protect the institutional name of "International Planned Parenthood Federation" and the name "Planned Parenthood", it is the policy that such names be used with initial capitals. The IPPF also includes guidance to help internal auditors implement the Standards and apply best practice to all internal audit work. This forms the 'recommended' element of the framework. Two kinds of guidance are produced: 1. Implementation guidance. Implementation guides help internal auditors apply the Standards.
an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year. A2. Assurance engagements for functions over which the chief audit executive has responsibility must be overseen by a party outside the internal audit activity. A3. well to review and familiarize themselves with the IPPF and refer to these when using this Manual and performing internal audit work. 6. The Manual outlines the principal internal audit processes and activities. It is intended to serve as an efficient resource to explain the main principles and identify the relevant standards underlying. The External Audit Manual ("the Manual") has been developed to assist Member Associations ("Associations"), Regional Offices and their external auditors in meeting the special accounting, auditing and reporting requirements of the International Planned Parenthood Federation ("IPPF"). The requirements and.
0コメント