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Communicating Assurance Engagement Outcomes and Performing Follow-Up Procedures

The document discusses communicating the outcomes of assurance engagements and performing follow-up procedures. It covers why communication is important, the different forms of communication, creating effective communications, distributing communications, and monitoring and following up on outcomes.

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Nuzul Dwi
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308 views16 pages

Communicating Assurance Engagement Outcomes and Performing Follow-Up Procedures

The document discusses communicating the outcomes of assurance engagements and performing follow-up procedures. It covers why communication is important, the different forms of communication, creating effective communications, distributing communications, and monitoring and following up on outcomes.

Uploaded by

Nuzul Dwi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPT, PDF, TXT or read online on Scribd
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CHAPTER 14

Communicating Assurance
Engagement Outcomes and
Performing Follow-up
Procedures

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 1
Chapter 14 Learning Objectives

 Understand why it is appropriate and necessary to communicate


assurance engagement outcomes.
 Identify the different forms of assurance engagement
communications.
 Identify the steps involved in creating an effective assurance
engagement communication.
 Understand the distribution process for effectively communicating
assurance engagement outcomes.
 Understand what is involved in effective monitoring of, and
follow-up on, assurance engagement outcomes.

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 2
Exhibit 14-1

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 3
Exhibit 14-2

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 4
Exhibit 14-3

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 5
Exhibit 14-4

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 6
Exhibit 14-5

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 7
Exhibit 14-6

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 8
Exhibit 14-7

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 9
Exhibit 14-8

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 10
Exhibit 14-9

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 11
Exhibit 14-10

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 12
Exhibit 14-11a

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 13
Exhibit 14-11b

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 14
Exhibit 14-12

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 15
Add slides as desired

Internal Auditing: Assurance and Consulting Services, 2nd Edition © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA 16

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