PLANNING INTERNAL AUDIT ACTIVITIES USING THE GANTT CHART
Autor (i): Georgiana Susmanschi (Badea), Elena Ruse
JEL: M10, M42
Cuvinte cheie: internal audit, Gantt chart, quality of internal audit
Abstract:
The internal audit registers a large range of activities, which means that the internal auditor spends much of his time on documentation on missions, workbooks, delimitation of auditable objects and identification of significant risks. The internal auditor must "be covered with papers" for each opinion, recommendation, idea, written official/justificatory evidence is required to certify the auditor's statements. Planning internal audit (both annual planning and mission planning) it is a time-consuming stage, a recurring activity, the same documents are planned to be elaborated in every mission (Service order, declaration of independence, mission statement, etc). This paper aims to identify and show a computerized way of planning internal audit activity, so that this stage could be streamlined and done in a more efficient manner. In this aspect, we are working on a Gantt chart template searching for efficient ways for planning activities.
The internal audit registers a large range of activities, which means that the internal auditor spends much of his time on documentation on missions, workbooks, delimitation of auditable objects and identification of significant risks. The internal auditor must "be covered with papers" for each opinion, recommendation, idea, written official/justificatory evidence is required to certify the auditor's statements. Planning internal audit (both annual planning and mission planning) it is a time-consuming stage, a recurring activity, the same documents are planned to be elaborated in every mission (Service order, declaration of independence, mission statement, etc). This paper aims to identify and show a computerized way of planning internal audit activity, so that this stage could be streamlined and done in a more efficient manner. In this aspect, we are working on a Gantt chart template searching for efficient ways for planning activities.
Articol: Fisier PDF
Copyright © UNIVERSITATEA CONSTANTIN BRANCOVEANU. Toate drepturile rezervate.