Fundamentals of Internal Auditing

Catalog description

Introduction to the internal and operational auditing. Evolution and characteristics of the internal auditing; its relation with other disciplines, and its function within management. A complete vision of the auditing cycle is presented: initial stage, reporting and discussion. Study and analysis of the different formats and documents in the data gathering. The importance of the evidence during the intervention is examined and the Code of Ethics of the Internal Auditor is studied.