(a) Other services that an external auditor might provide to their clients:
- Management consultancy.
- Tax advice.
- Human resource consultancy.
- Regulatory returns
- Corporate restructuring.
- Forensic investigation.
- Risk management
- Book keeping
- Risk management
- Systems review consultancy
- Receivership
b)- Monitoring of internal control: - The internal audit function may be assigned specific
responsibilities for reviewing controls, monitoring their operation and recommending
improvements there to.
- Examination of financial and operating information: - Internal audit function may be
assigned to review the means used to identify, measure classify and report financial and
operating information.
- Review of operating activities: - The internal audit function may be assigned to review
the economy efficiency and effectiveness of operating activities.(value for money audit)
- Review of compliance with laws and regulation: - The internal audit function may be
assigned to review compliance with laws, regulations and other external requirements and
with management policies and directions and other internal requirements.
- Risk management: - Internal audit function may assist the organisation by identifying
and evaluating significant exposures to risk.
- Governance: - The internal audit function may assess the governance process in its
accomplishment of objectives on ethics and values, performance management and
accountability.
- Assists in implementing external auditors report
- Assists in special investigations e.g. frauds
- Charged with detecting and prevention of errors and frauds
- Assist external auditors in cash counts and stock counts.
Kavungya answered the question on May 14, 2019 at 11:57
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