Conclusions with R&C Assessment

• What does Performance Standard 2410, “Criteria for Communicating” state?

  Communications must include the engagement’s objectives, scope, and results.
• When planning the final engagement communication, internal auditors will consider factors?

  scope, scope limitation, engagement results
• What does the implementation standard "2410 A2 - criteria for communicating" state?

  Internal auditors are encouraged to acknowledge satisfactory performance in engagement communications.
• What does the implementation standard "2410 C1 - criteria for communicating" state?

  Communication of the progress and results of consulting engagements will vary in form and content depending upon the nature of the engagement and the needs of the client.
• Final communication includes the internal audit activity’s?

  • Assessment of the design adequacy and operating effectiveness of the area’s controls.
  • Rating of the area if a rating system is used.