Part 1 (500-750 Words)
In preparation for the Bovar Company’s year-end audit, your manager has asked you to create a document about auditing principles and the code of conduct to share with the rest of the internal auditors. You know that the Institute of Internal Auditors (IIA) provides professional guidance and a code of ethics for internal auditors, but you need to revisit that information to create the memo.
Prepare a 2-page document that discusses the following:
- Auditing principles
- Code of conduct
Part 2 (500-750 Words)
To assess Bovar’s liability for the upcoming external audit, discuss the following topics with your team in the small group Discussion Board:
- What is the relationship of risk and materiality?
- How are risk and materiality related?
- How are risk and materiality integrated into the audit process?
- What is an example of a statement that includes both risk tolerance and materiality?
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