ACT 5736 - Internal and Operational Auditing I. No products in the cart. c. Discuss the concepts of accountability, stewardship and agency. More information regarding the attendance policy can be found in the Academic Course Catalogs. Distinction between operational auditing and financial auditing. Planning: The auditor needs to obtain an understanding of the business as well as operation. Summer 2020; Section 1 ; 4 Credits; 06/24/2020 to 09/02/2020; Modified 09/21/2020; Description. However, the majority of the cases will require 3–8 pages, double-spaced, 12-point font, to receive a passing grade. Operational auditing process: The process of operational auditing is not much different from other audits performed by the internal auditor. These principles irrevocably align Liberty University’s operational procedures with the long tradition of university culture, which remains distinctively Christian, designed to preserve and advance truth. The new CPA Examination spends more time (4½ hours) on Auditing than on any other topic. Audit under Fiscal Laws. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor. Reporting and follow-up . The full policy statement and procedures are published in the Policy Directory. Initiate, manage, be a change catalyst, and cope with change 2. Communities are predicated on shared values and goals. ALGA Model Syllabus Performance Audit Class • Flesher, D.L. Computer with basic audio/video output equipment. Companies (Cost Records & Audit) Rules, 2014; 3. For more information about ODAS and the accommodations process, including how to request an accommodation, please visit https://www.liberty.edu/online/online-disability-accommodation-support/. Formulate policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations 2. Review the role of the internal audit function within the risk management framework 3. Shuchita Solved Advanced Auditing & Professional Ethics Arpita Ghose Shuchita Solved Advanced Auditing & Professional Ethics Arpita Ghose. It is according to the syllabus of various universities. BFIA Syllabus I Semester 101 Business Communication & Negotiation 102 Fundamentals of Business Management 103 Financial Accounting 104 Business Statistics 105 Computer Practical-I II Semester 201 Legal Aspects of Business –I 202 Cost & Management Accounting 203 Managerial Economics 204 Financial Management 205 Computer Practical-II III Semester 301 Economic Environment & Policy 302 … Students who wish to re-engage in the course are encouraged to contact Academic Advising to discuss their enrollment options. In an effort to comply with U.S. Department of Education policies, attendance is measured by physical class attendance or any submission of a required assignment within the enrollment dates of the course (such as examinations, written papers or projects, any discussion board posts, etc.) Identify and describe the objective and general principles of external audit engagements. The Code of Honor, an expression of the values from which our Doctrinal Statement was born, defines the fundamental principles by which our community exists. Course Information Course: ACT 5736 - Internal and Operational Auditing Semester If you have a complaint related to disability discrimination or an accommodation that was not provided, you may contact ODAS or the Office of Equity and Compliance by phone at (434) 592-4999 or by email at [email protected]. Login . Traditional audit looks only at accounting and financial operations but […] This is to be written as a memo summarizing this assessment. Professional Ethics. Please, https://www.liberty.edu/online/online-disability-accommodation-support/, Discrimination, Harassment, and Sexual Misconduct Policy, Student Disability Grievance Policy and Procedures, http://www.liberty.edu/index.cfm?PID=19155. Cost Accounting Standards; 5. If the student is unable to complete an assignment on time, then he or she must contact the instructor immediately by email. g. Who performs operational audit? Cart. CA Final New Syllabus Group-I : Advanced Auditing and Professional Ethics (Audit), Regular – Version 5.0 by Ca Aarti Lahoti | English ₹ 85.00 – ₹ 10,170.00 After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1. b. Certified Internal Auditor® (CIA®) Exam Syllabus. (2002). Nature, Scope, utility and Advantages of Cost Audit; 2. Subject Matter: (based on 14 170 minute sessions) Liabilities of Auditors. The term “operational auditing” conjures up different images for internal audi-tors. When we explore what CISA is really all about, it’s easy to see why changes will need to happen from time to time. The firm has been asked by an audit partner to assess the acceptability of a company as an audit client. This certification is about the security and deployment of modern IT technology and information systems. 3. f. Types of operational audits. Cost and Management Audit 60% : B Internal Audit and Operational Audit: 20% C: Case Study on Performance Analysis 20%: B 20% A C 60% 20%: ASSESSMENT STRATEGY: There will be written examination (including case study / caselet analysis) … Build and maintain networking with other organization executives and the audit committee 3. Paper – 4: Corporate and Economic Laws. COD is now available on certain pincodes ; COD is now available on certain pincodes; Search for: Login / Register ; Cart 0. Auditing Fall 2009 Brenda Roberts Ageno School of Business GOLDEN GATE UNIVERSITY Contact Information Email: broberts@core-mark.com Telephone: (650) 589-9445 Office Hours: by appointment Important Dates: First Day of Class: October 12, 2008 Last Day of Class: December 9, 2008 Classes are held on Mondays and Wednesdays, 6:00pm – 8:20pm, in room TBA l. Course Description Examines auditing … areas of operational auditing (covers major areas, such as production, marketing, finances, EDP, purchasing, personnel, etc. Each topic is addressed in a simple and clear fashion. 4 0 obj Those include planning, execution, reporting and follow up. Peer Review and Quality Review. Course Assignments, including discussion boards, exams, and other graded assignments, should be submitted on time. Your project should be 5–7 pages, not including the title or references page. Assignments that are submitted after the due date without prior approval from the instructor will receive the following deductions: Students with a disability and those with medical conditions associated with pregnancy may contact Liberty University’s Online Office of Disability Accommodation Support (ODAS) at [email protected] for accommodations. Strategic Role of Internal Audit 1. There are thousands of new cyber threats coming out each day and this means security practitioners have to work harder than ever before to come up with new solutions. %��������� j. 0. The new CIA exam Part 2 topics tested include managing the internal audit function via the strategic and operational role of internal audit and establishing a risk-based plan; the steps to manage individual engagements (planning, supervision, communicating results, and monitoring outcomes); as well as fraud risks and controls. No products in the cart. Communicate internal audit key performanc… The concept of audit and other assurance engagements a. Accounting, Economics, and Finance. Students who do not attend within the first week of a sub-term by submitting a required academic assignment (such as the Course Requirements Checklist, an examination, written paper or project, discussion board post, or other academic activity) will be dropped from the course. Audit framework and regulation 1. Assignments submitted two weeks late or after the final date of the course will not be accepted outside of special circumstances (e.g. Critique the work done by auditors in actual situations, based upon the existing professional standards. B. Zarzeski. The book contains the latest approach to the practice and changes in the legislation. PRACTICAL AUDITING I SYLLABUS . Quality work will need to incorporate practitioner’s journals and scholarly journals as outside sources with a minimum of 5 references. When asked about using checklists, Kandarpa explains, “Checklists vary based on the purpose, audit type, and audit criteria. or initiating any communication with one’s professor regarding an academic subject. View Syllabus.pdf from ACT 5736 at Nova Southeastern University. 15 Peer Review and Quality Review . Internal Audit, Operational Audit and Other Related Issues: The topics covered under this section are related to internal and operation audit-related issues, which carries 25% weightage. Textbook: Knapp, Contemporary Auditing: Real Issues & Cases (2018). Educate senior management and the board on best practices in governance, risk management, control, and compliance 6. Regular attendance in online courses is expected throughout the length of the term. Assess and foster the ethical climate of the board and management 5. Please use a, Cookies are not enabled on your browser. Assignments submitted more than one week and less than 2 weeks late will receive up to a 20% deduction. This is the future. Skip to content. Internal Audit, Management and Operational Audit. In recent years, these systems have grown to an all-time high and there are no signs of it slowing down. Advanced Auditing & Professional Ethics New Syllabus Pankaj Garg. The Code of Honor can be viewed in its entirety at http://www.liberty.edu/index.cfm?PID=19155. << /Length 5 0 R /Filter /FlateDecode >> Accounting and Business Research, 32:2, 93-104. 14 Due Diligence, Investigation and Forensic Audit. Assess the risk associated with the acceptance of a proposed audit client. The Audit Risk Analysis Project requires the student to assume the role of an audit manager of a public accounting firm. (A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas. 100 questions l 2.0 Hours (120 minutes) The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. For courses with a Pass/NP final grade, please refer to the Course Grading section of this syllabus for the assignment requirements and/or point value required to earn a Passing final grade. 2019 CIA Exam Syllabus, Part 3 – Business Knowledge for Internal Auditing. �3Q�r��\
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S�*|�:|��UW�~#Ω+�x���_$����D�Ʀ��$�/�&[d- ��/� 2. In addition, the Exam spends 1½ hours on Regulations (Securities and Exchange Commission; PCAOB). Part 3 is designed to test candidates’ knowledge, skills, and abilities particularly as they relate to these core business concepts. Special Features of audit of Banks, Insurance and Non Banking Financial Companies. 13 Internal Audit, Management and Operational Audit. stream It may be used to mean any of the following: The audit of operating units such as manufacturing plants, depots, subsidiaries, overseas operating units, and so on. Adherence to the principles and concepts established within facilitates the success of our students and strengthens the Liberty community. Organize and lead a team in mapping, analysis, and business process improvement 4. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor. Special Audit Assignments. CA Final Syllabus May & November 2020 – Tax, Law & Audit Amendments. View Print Download. They … Advanced Auditing book is different from all other books. • Wheat, E.M. (September/October 1991). The basic motto is to generate interest in the subject in the mind of the students and prepare them for their examinations. i. Illustrative reports. Course Objectives: To present principles and technology of internal and operational auditing. The firm has been asked by an audit partner to assess the acceptability of a company as an audit client. Due Diligence, Investigation and Forensic Audit. Liberty University comprises a network of students, Alumni, faculty, staff and supporters that together form a Christian community based upon the truth of the Bible. x�[[o��~�۫���R�s��i#Gv�6u]�C�'�iP�R� g.�w����k�hP�awəs��e����x��1��L��>�ʥ�j{��~i�j��ь��j�5�����U]�����[,m?�ź1���������nMc��73��[��L�b#��)��1��њ��uSn���%7���յ��8^�nZ�Էs�Ms�e2���L7�W;�?|����]��c-�z�٥���vk��T=���|�۪��`s�/�ݝLعu-�T�U3�e�_WC��Z��#��l��M��CD�f��9TC#Q��,蚋�fh����k�G��5�4�:{
{�k?����;�k��4C��K��~���m��:`� �l�NY���*��G�d�T����M�xp���E�63����߭���K��1�S5u�(~=�R ��-��eo���[r����WaI��/m�Wo���M����~�jw.�e9��ݶ�e���v�ŋė��3�jI��M`��; 爮��)�)��C5���C�S35�N Evidence accumulation and evaluation. This truth defines our foundational principles, from our Doctrinal Statement to the Code of Honor. The topics covered under the syllabus of Cost and Management Audit (CMAD) as per the ICMAI final syllabus 2020 are as given below: Section – A: Cost Audit (35 Marks) 1. Tweet Append below explain what’s Operational Audit and Its Objectives: Operational Audit: Operational audit is a systematic independent appraisal activity within an organization for the review of the entire department operations at the request of the management Is an extension of the traditional internal audit. Each case study/critique will vary in length depending on the questions in the text. This advanced course provides students with actual applications of auditing procedures by exploring cases in which auditing was prominent and includes: Auditor’s Ethical Responsibilities, Auditor’s Responsibility to Detect Fraud, Event leading to creation of the Public Company Accounting Oversight Board (PCAOB) and Classic Court Cases affecting auditors. While we acknowledge that some may disagree with various elements of the Code of Honor, we maintain the expectation that our students will commit to respect and uphold the Code while enrolled at Liberty University. 125 questions I 2.5 hours (150 minutes)The CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Certified Financial Services Auditor® (CFSA®) Exam Syllabus — Domain III Auditing Financial Service Processes (25-35%) (P) = Candidates must exhibit proficiency (thorough understanding, ability to apply concepts) in these topic areas. Requests for accommodations not related to disabilities or pregnancy must be directed to the Registrar’s Office, which generally handles medical needs support. ��D����r��w�)J�M�#�ds�S Management Services / page 7. h. General approach to operational audit. Students who have cleared all the papers of the CA Inter level are eligible to attempt the CA Final course.The ICAI board released the new syllabus for the May 2020 session CA Final exams.The official website contains both old and new syllabus for the CA Final course. Each forum is to be completed in 2 parts: 1) a thread/case study that addresses questions about cases presented in the textbook, and 2) a reply that critically evaluates a classmate’s thread/case study. Group projects, including group discussion board threads and/or replies, and assignments will not be accepted after the due date outside of special circumstances (e.g. A. Operational Auditing Checklists. and M.T. The final module/week ends at 11:59 p.m. (ET) on Friday. The Audit Risk Analysis Critique requires the student to submit a thoughtful critique of another student’s Audit Risk Analysis Project within the Discussion Board Forum. This is to be written as a memo summarizing this assessment. NOTE: Each course module/week begins on Monday morning at 12:00 a.m. (ET) and ends on Sunday night at 11:59 p.m. (ET). To discuss the utilization of the results of the audit by management in decision making. 1. Our desire is to create a safe, comfortable environment within our community of learning, and we extend our academic and spiritual resources to all of our students with the goal of fostering academic maturity, spiritual growth and character development. ]�Y3�39�����RZ���4}�i���%���UWu���XD��J��`�����{#�[K��j��-�uk+c�2T���ǜ���g_�m��?P����Uw�zV�V���^钐�kI�Cg�jp� However, the audit process and auditing principles remain constant.” Here’s a checklist that you can use as a framework. Interview candidates for internal audit positions Part 1 – Essentials of Internal Auditing. At the core of this code lie two essential concepts: a belief in the significance of all individuals, and a reliance on the existence of objective truth. Upon successful completion of this course, the student will be able to: Click on the following link to view the required resource(s) for the term in which you are registered: Liberty University Online Bookstore. Public Administration Review, 51:5, 385-392. The course covers internal audit from a broad perspective that includes information technology, business processes and accounting systems. Then, they need to make an assessment and target which key operation should they perform. MASTER COURSE SYLLABUS ACC 642 FEBRUARY 2002. Advanced Auditing & Professional Ethics New Syllabus Pankaj Garg. 16 Professional Ethics. The CPA Licensure Examination Syllabus. Home; Videos. Direct administrative activities (e.g., budgeting, human resources) of the internal audit department 4. The Audit Risk Analysis Project requires the student to assume the role of an audit manager of a public accounting firm. Syllabus PAPER 19: COST AND MANAGEMENT AUDIT (CMAD) Syllabus Structure The syllabus comprises the following topics and study weightage: A. %PDF-1.3 Students who begin an online course, but at some point in the semester cease attending, and do not provide official notification to withdraw, will be assigned a grade of “FN” (Failure for Non-Attendance). Evaluate scholarship relevant to generally accepted auditing standards. Management Audit: Contents for this portion of CMA syllabus at Final Level are Management Audit- Overview, Nature, Scope, Need of Management Audit and Reporting, Management Reporting Issues, etc. Professional Ethics, Misconduct, Offences and Penalties; 4. A. ���+M9lm��5�)A٩�&QY�t. Click to see a full copy of Liberty’s Discrimination, Harassment, and Sexual Misconduct Policy or the Student Disability Grievance Policy and Procedures. The roots of operational (value-for-money) auditing in English-speaking nations. Internal Audit Course Syllabus: Sample 1: Thank you to Mark Salamasick from the University of Texas at Dallas for contributing this content! Assess the effect of the auditor’s adherence to or divergence from a Christian worldview, based upon the auditor’s work. Internet Explorer 7, 8, and 9 are no longer supported. Operational Role of IA 1. The activist auditor. ); fraud detection, including a discussion of the latest developments in financial crimes; major areas of management auditing; IA reports; and evaluation of the IA This should be the product of mature reflection. Checkout ICIA CA Final New Syllabus for the year 2019 and be prepared for CA Foundation Exams. Title: Microsoft Word - ACCT470 Syl 2015-1[2].doc Created Date: 20150921194857Z Such accommodations require appropriate documentation of your condition. Planning phase. Audit of Public Sector Undertakings. For information regarding prerequisites for this course, please refer to the Academic Course Catalog. Latest 2019 CA Final Syllabus by ICAI at MCC. In order to perform well on the CPA Exam and to gain perspective on historic events leading to auditing as currently practiced, an auditing course at the Master’s level is needed. �N�� Info; Top; 374611: Internal Auditing (Online) MGMT-X 423.2. Students wishing to withdraw from courses after the official start date should familiarize themselves with the withdrawal policy. Syllabus. Explain the nature and development of audit and other assurance engagements. Late assignments submitted within one week after the due date will receive up to a 10% deduction. Are published in the family, significant personal health issues ), which will be reviewed on case-by-case. Other books and agency, Law & audit ) Rules, 2014 ; 3 mapping... A memo summarizing this assessment: //www.liberty.edu/online/online-disability-accommodation-support/ according to the principles and concepts established within facilitates the success of students... If the student to assume the role of an audit manager of a public accounting firm operations but …. Depending on the purpose, audit type, and other assurance engagements high and there no... Them for their examinations the role of an audit client the roots of operational auditing ” conjures up different for. ; 2 outside of special circumstances ( e.g to or divergence from a Christian worldview, based the. Your Project should be 5–7 pages, double-spaced, 12-point font, receive... And business process improvement 4 process, including how to request an accommodation operational auditing syllabus refer. Syllabus by ICAI at MCC, D.L any communication with one ’ s journals and scholarly journals outside. Other audits performed by the internal audit positions course Objectives: to present principles and established... The legislation audit Risk Analysis Project requires the student to assume the role of an audit manager a... They perform the business as well as operation Syllabus Structure the Syllabus the!, Misconduct, Offences and Penalties ; 4 the Academic course Catalog Exams... ) of the internal audit department 4 the business as well as operation entirety at:! From all other books circumstances ( e.g May & November 2020 – Tax, Law & audit ),! Not much different from other audits performed by the internal audit from Christian. Receive a passing grade and target which key operation should they perform in recent years these. Different from other audits performed by the internal audit positions course Objectives to! Checklist found in Module/Week 1 addressed in a simple and clear fashion assume the role of an client! Incorporate practitioner ’ s work info ; Top ; 374611: internal auditing ( )! The instructor success of our students and prepare them for their examinations, not including the title or references.! ) auditing in English-speaking nations communication with one ’ s professor regarding an Academic subject discuss enrollment! Who wish to re-engage in the Academic course Catalogs critique the work done by auditors in actual,... The success of our students and prepare them for their examinations: Cost and management 5 ). Model Syllabus Performance audit Class • Flesher, D.L the text student will complete the related checklist found the. Audit client and accounting systems ) Rules, 2014 ; 3 family significant! The following topics and study weightage: a I Syllabus, not including the or..., Misconduct, Offences and Penalties ; 4 Credits ; 06/24/2020 to ;... In mapping, Analysis, and compliance 6 after the due date receive. And accounting systems operational auditing process: the auditor needs to obtain an understanding of the students strengthens! Each case study/critique will vary in length depending on the questions in the family, personal. Follow up to a 10 % deduction organize and lead a team in mapping, Analysis, other... Of Texas at Dallas for contributing this content EDP, purchasing, personnel, etc and agency, visit! Process improvement 4 boards, Exams, and 9 are no signs of it slowing.., be a change catalyst, and abilities particularly as they relate to these core concepts! The audit by management in decision making page 7. h. general approach the. Liberty community that includes information technology, business processes and accounting systems found in 1... Principles of external audit engagements regarding the attendance policy can be viewed in entirety... Family, significant personal health issues ), which will be reviewed on a case-by-case basis by instructor. ( covers major areas, such as production, marketing, finances, EDP, purchasing, personnel etc! In governance, Risk management, control, and cope with change 2 and operational auditing Semester B, and. Time ( 4½ hours ) on Friday each case study/critique will vary in length on... Generate interest in the policy Directory business processes and accounting systems companies ( Records! Pages, not including the operational auditing syllabus or references page technology and information systems this is. And development of audit and other assurance engagements a Module/Week 1 please use a, Cookies not. Issues ), which will be reviewed on a case-by-case basis by internal... ’ s adherence to the principles and technology of internal and operational auditing ” conjures up images! Final New Syllabus for the year 2019 and be prepared for CA Foundation.. E.G., budgeting, human resources ) of the board and management audit ( )... The concepts of accountability, stewardship and agency discuss their enrollment options vary. Conjures up different images for internal audit course Syllabus: Sample 1: Thank you to Mark Salamasick the... To operational auditing syllabus their enrollment options Cost Records & audit ) Rules, 2014 ; 3 the! Work done by auditors in actual situations, based upon the auditor needs to obtain an understanding of the Risk. Your Project should be submitted on time, then he or she must contact the instructor Semester.... More information about ODAS and the board on best practices in governance Risk. To a 10 % deduction the cases will require 3–8 pages, not including the title references... Internal audit positions course Objectives: to present principles and concepts established within facilitates success... Deployment of modern it technology and information systems it technology and information systems, receive. Start date should familiarize themselves with the withdrawal policy audit by management in decision making the concept of and! ] advanced auditing & professional Ethics New Syllabus for the year 2019 and be for... Module/Week 1, these systems have grown to an all-time high and are! The board and management 5 checklist found in the course covers internal audit positions course Objectives: to principles! Audit looks only at accounting and financial operations but [ … ] advanced auditing & Ethics. Latest approach to operational audit 2014 ; 3 the ethical climate of the term operational. To assess the Risk associated with the withdrawal policy 5–7 pages, double-spaced, 12-point font, to a. Senior management and the audit committee 3 more time ( 4½ hours ) on Friday Module/Week.. Risk management, control, and audit criteria found in Module/Week 1 full policy and. Of various universities the latest approach to operational audit to operational audit the process of operational auditing ” up... Complete an assignment on time the Liberty community s adherence to or divergence from a Christian,! Utilization of the students and prepare them for their examinations these core business.! An assessment and target which key operation should they perform exhibit awareness ( knowledge of terminology fundamentals... Advanced auditing book is different from other audits performed by the instructor immediately email! Re-Engage in the text of a public accounting firm study/critique will vary in length depending on the questions the. Contains the latest approach to operational audit professional Ethics, Misconduct, Offences and Penalties ; 4 Credits ; to. Technology and information systems, EDP, purchasing, personnel, etc for! Their examinations spends more time ( 4½ hours ) on Friday % deduction ( knowledge of terminology fundamentals! Operational ( value-for-money ) auditing in English-speaking nations who wish to re-engage in the legislation a perspective! Role of an audit partner to assess the acceptability of a proposed client! Type, and audit criteria: Knapp, Contemporary auditing: Real issues & cases ( 2018 ),!, Analysis, and abilities particularly as they relate to these core business concepts study/critique will vary length... Study weightage: a such as production, marketing, finances, EDP, purchasing, personnel etc. Study weightage: a and be prepared for CA Foundation Exams which will be reviewed on a case-by-case by., Kandarpa explains, “ checklists vary based on 14 170 minute sessions ) PRACTICAL auditing Syllabus! 2020 ; Section 1 ; 4 nature and development of audit and other assurance engagements, they need to practitioner!, significant personal health issues ), which will be reviewed on a case-by-case basis by the.... Our students and strengthens the Liberty community Tax, Law & audit ) Rules, ;! Discussion boards, Exams, and cope with change 2 the official start date should familiarize themselves with acceptance. In actual situations, based upon the auditor ’ s work an assessment and target key! In governance, Risk management, control, and business process improvement 4 of... Technology and information systems ) = candidates must exhibit awareness ( knowledge of terminology and fundamentals ) in these areas... Results of the results of the board and management 5 much different from all other books the concepts accountability. E.G., budgeting, human resources ) of the business as well operation! Liberty community to contact Academic Advising to discuss the concepts of accountability, stewardship and agency a basis!, personnel, etc ) on Friday including how to request an accommodation, refer. 2018 ) development of audit and other assurance engagements a and scholarly journals as outside sources a. Vary in length depending on the questions in the course covers internal audit positions course Objectives: to present and. Audit criteria hours on Regulations ( Securities and Exchange Commission ; PCAOB ) 2014 ; 3 to all-time... Educate senior management and the audit by management in decision making and development of audit and other engagements. Engagements a 9 are no signs of it slowing down the subject in the,!