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As an extension of the original report and to fulfill its mission of improving financial reporting, COSO prepared a set of guidelines for managing a system of internal controls over financial reporting. In 1992, COSO published "Internal Control – Integrated Framework" [2] which detailed five key components of an effective internal control ...
SAS No. 51, Reporting on Financial Statements Prepared for Use in Other Countries; SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended; SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements;
Reporting on controls at a service organization, relevant to security, availability, processing integrity, confidentiality, or privacy (SOC2), July 1, 2015: 43-04: 2017: Reporting on an examination of controls at a service organization relevant to user entities' internal control over financial reporting (SOC1), January 1, 2017: 44-01: 1973
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
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Level 4: Auditing Guidelines: ISSAI 1000-1810: Financial Audit Guidelines: Financial_Audit_Guidelines_E.pdf: ISSAI 3000-3100: Performance Audit Guidelines: ISSAI 4000-4200: Compliance Audit Guidelines: ISSAI 5000-5010: Guidelines on auditing International Institutions: ISSAI 5100-5140: Guidelines on Environmental Audit: ISSAI 5200-5240 ...