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
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