Who’s Role Is It
Verifies the accuracy of the indexes
Who is the Audit Manager?
The audit team should ensure only ___________ are used to index reports.
What are MS Endnotes?
The referencer should reference no less than ___________ per day. That is the minimum requirement, not the standard expectation.
What is 1.5 pages?
Referencers issue ____________to document any discrepancies preventing them from verifying the information is correctly reported
What are Referencing Comments ?
The optional advisory review of a disputed item is conducted by_________________
Who is the QMT specialist?
Creates visible trail of evidence linking report to audit documentation
Who is the Audit team
Teams should index all _______________ to the corresponding location within the applicable OIG audit report template
What is standardized language?
The clean AIGA Approved draft becomes the report’s ______________.
What is Control Copy?
The Referencer should not revisit verified references unless ______________ are made to the Final report.
What is Substantive Changes?
The audit team should complete a _____________when requesting an IRR assignment.
What is a Referencing Request Form?
Has override authority on unresolved referencing comments
Who is the Audit Director?
Teams should index the report’s compliance statement to the _____________.
What is the Quality Control Checklist, or What is the CIGIE Peer Review Checklist for OIG Performance Audits>
Because referencers work under the direct authority of the AIGA, performing the IRR should be their _____________until completed
What is Top Priority?
The Referencer should not correct typos, revise indexes, or otherwise edit any information in either the report or in the supporting sources, instead, issue ______________
What is an IRR Comment?
Auditors should be independent from an audit entity any period of time that falls within the period covered by the audit
What is Independence
Verifies statements of fact, figures, and dates are correctly reported.
Who is the Referencer?
_____________identifies the exact location of the audit documentation that provides supporting evidence for the report’s statements of fact, figures, laws, regulations, conclusions, and findings.
What is Report Indexing?
Indexing and referencing comprise a key _____________________________.
What is Internal Quality Control Process?
A quality control procedure where an experienced auditor, who is independent of the project checks that statements of facts, figures, and dates are correctly reported, that the findings are adequately supported by the evidence in the audit documentation.
What is Referencing?
The Referencer must verify that the report directly answers the __________.
What is the Audit Objective?
Leads team efforts to index audit report; Ensures summary documents, and calculations are indexed, traced and verified.
Who is the Auditor in Charge?
When using the __________________, auditors should obtain evidence concerning the other auditors’ qualifications and independence and should determine whether the scope, quality, and timing of the audit work performed by the other auditors can be relied on in the context of the current audit objectives.
What is Work of Others?
____________________is the possibility that the auditors’ findings, conclusions and recommendations, may be improper or incomplete.
What is Audit Risk
Auditors use their professional knowledge, skills, and abilities, to objectively evaluate the ___________________and __________________ of evidence.
What is Sufficiency and Appropriateness
The referencer should apply ______________ and professional judgement to identify potential logical flaws, such as over-generalizations, misuse of statistics, or ignoring contradictory evidence
What is Critical Thinking?