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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 5 Learning Objectives
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 5-1
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 5-2
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 5-3
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 5-4
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 5-5
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 5-6
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 5-7
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 5-8
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 5-9
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 5-10
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 5-11
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 5-12
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 14
Exhibit 5-13
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
Exhibit 5-14
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
Exhibit 5-15
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 17
Exhibit 5-16
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 18
Exhibit 5A-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 19
Exhibit 5A-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 20
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 21