What are the different types of audit procedures?

There are three different types of audit procedures: Data selection, reliability verification, and relevance confirmation. The selection of procedures usually depends on the type of audit, extent and level of internal control. The audit procedure is defined as specific tests that the auditor performs when collecting evidence needed to assess whether the audit goals are met. There are a number of different types of audits, from financial to health and safety. However, the purpose of the audit procedures remains the same. For transaction data available electronically, a random selection program is usually used. It can be important that data selection is random in a specific data classification. For example, an audit of the completion of security during the three -year period should include random selection of messages given throughout the period, and not a number of sequence reports given in a short time frame.

Data reliability verification usually requires a number of auditedRoyal procedures that focus on monitoring the original data source, identifying who generated the original data and how it was completed. It is important to use an independent verification method, preferably a method that cannot be changed to provide evidence that data is reliable. This type of information is called an audit trail and is used to prove who access data and when.

Effective audit is usually focused on specific tasks or areas of operation. It is not an opportunity to explore interesting information or look for possible patterns in behavior. One of the most important audit procedures in sight is relevance. All data collected and tests performed must be directly relevant to the audit range.

Skills

skills that are usually needed to perform the audit include attention to details, accuracy and complete understanding of business rules and requirements. Audits of the financial statements must be carried out by an accountant who has completed the certification program. Auditors working in other areas such as SafetyNost or information technology in the workplace, usually have significant education and experience in these fields. Written communication skills are usually very important because the auditors are obliged to provide a written report at the end of the audit process.