Business Procedures Manual

Fiscal Affairs Division

16.3 Types of Internal Audit, Ethics and Compliance Engagements

(Last Modified on February 2, 2024)

六合彩资料大全 Office of Internal Audit, Ethics and Compliance will perform the following types of engagements as determined by the approved audit plans:

  1. Assurance Services 鈥 This type of engagement involves the internal auditor鈥檚 objective assessment of evidence to provide opinions or conclusions regarding the adequacy and effectiveness of internal controls, the quality of performance in carrying out assigned responsibilities and evaluating risk exposures related to an entity鈥檚 governance, operations and information systems.
  2. Consulting Services 鈥 This type of engagement is advisory in nature, related to client service activities. These engagements are intended to add value by making recommendations to improve an organization鈥檚 culture, governance, risk management, and control processes. These are generally performed at the request of the client and may include counsel, advice, facilitation and training.
  3. Blended Services 鈥 Engagements that are structured to combine both assurance and consulting services.
  4. Investigations 鈥 Engagements conducted to evaluate and substantiate allegations of unethical behavior related to fraud, waste, abuse, or other wrongdoing and improper activities that may involve the potential misuse or misappropriation of resources.

Additional information on selection criteria and decision process for determining types of engagements may be found in Section 2100 of the 六合彩资料大全鈥檚 Internal Audit Guide.

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