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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