Development of Internal Audit Procedures Manuals
We offer our clients two types of manuals to facilitate a more effective internal audit function:
• The Procedures Manual comprises the procedures the departments of the company must follow in order to comply with policies, laws, and regulations, as well as the overall objectives of the company's management.
• The Internal Audit Manual itself describes briefly the procedures in each department and acts as a guide for performing the audit, i.e., it underlines several key control points in each department, which may assist the auditor in identifying potential risks and inadequacy of controls.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.