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Thread: 08 Standard on Internal Audit - SIA 8 Terms of Internal Audit Engagement

  1. #11

    Default Compensation in internal audit

    Compensation in internal audit

    21. There should be a clear understanding among the internal auditor and the client as to the basis on which the internal auditor would be compensated, including any out of pocket expense, taxes etc., for the services performed by him.

  2. #12

    Default Compliance with Standards in internal audit

    Compliance with Standards in internal audit

    22. The terms of the internal audit engagement should contain a statement that the internal audit engagement would be carried out in accordance with the professional Standards applicable to such engagement as on the date of audit.

  3. #13

    Default Effective Date of internal audit

    Effective Date of internal audit

    24. This Standard on Internal Audit is effective for all internal audits beginning on or after ...................................... Earlier application of the Standard is encouraged.

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