Internal audit sampling

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Manjunath S (Querist)
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17 September 2013 Hi, can you please guide me in drafting the internal audit sampling methodology for call center industry?

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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19 September 2013 Definition of Internal Audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by
bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance process.

Mission Statement
The mission is to provide a wide range of quality audit and consulting services to our internal customers in an effort to add value, improve processes and assist the organisation in reaching its goals and
objectives. It is accomplish our mission by:
Mission Statement
 Using innovative approaches in performing independent assessments of systems,
controls and efficiencies; guided by professional standards
 Supporting our customer’s efforts to achieve their objectives
 Promoting the full understanding, acceptance, and utilization of the internal auditing
function by all levels of university management
 Rendering assessments and advice for improving activities that will advance the
goals and objectives of the university
 Maintaining a dynamic, team-oriented environment, which encourages personal and
professional growth, and challenges and rewards audit staff for excelling and
reaching their full potential
Reporting Structure
We report functionally to the Executive (audit) Committee of the Board of Trustees and administratively
to the president. Our reporting structure and charter allows us to be independent of the functions we
audit and gives us the authority needed for full, free and unrestricted access to all operations, records,
property and personnel within the University
Professional Standards and Code of Ethics
The Institute of Internal Auditors issues “Standards for the Professional Practice of Internal
Auditing”. These standards are commonly referred to as “Red Book”. Internal Audit recognizes the
benefits of IIA standards and adopts the use thereof.
The United States General Accounting Office issues the “Generally Accepted Government
Auditing Standards” (GAGAS), for use by auditors who audit governmental organizations, programs,
activities and functions. These standards are commonly referred to as “Yellow Book”. Internal Audit
recognizes the benefits of GAGAS and adopts the use thereof.
Additionally, Internal Audit staff members have an obligation of self-discipline above and beyond the
requirements of laws and regulations. They must uphold and demonstrate qualities of integrity, honesty,
loyalty, morality, dignity, and confidentiality consistent with the “Institute of Internal Auditors Code of
Ethics”

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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