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  Result of the Chartered Accountants Final Examination held in November 2016 and Common Proficiency Test (CPT) held in December 2016 are likely to be declared on Tuesday, the 17th January 2017.
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ICAI - Standard on Internal Audit (SIA) 17
January, 14th 2010

STANDARD ON INTERNAL AUDIT (SIA) 17
CONSIDERATION OF LAWS AND REGULATIONS IN AN
INTERNAL AUDIT

Contents

Paragraph(s)

Scope.......................................................................................................1
Definition ..................................................................................................2
Effect of Laws and Regulations ............................................................. 3-4
Responsibility of Management for Compliance with
Laws and Regulations........................................................................... 5-6
Objectives ................................................................................................7
Responsibility of the Internal Auditor ......................................................... 8-21
The Internal Auditors Consideration of Compliance with Laws
and Regulations.................................................................................22-31
Internal Audit Procedures When Non-Compliance is
Identified or Suspected ......................................................................32-40
Reporting of Identified or Suspected Non-Compliance ........................41-45
Documentation ..................................................................................46-47
Effective Date .........................................................................................48

For more details click on below:-

http://www.icai.org/resource_file/17839announ9504.pdf

 
 
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