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2013 (IIA) 247 Maitland Ave., Altamonte Springs, FL 32701-4201, USA. . , , , , . . , . . .
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2010 , . : . , , - . , , . , , , , . ________________________________________________ 1. . . . 2. . . . . . . 3. , , . , .
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2010 , . : . , , - . , , . , , , , . ________________________________________________ 1. . () , , . - , . . 2. . () . (COSO) : , , , , , . . .
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2060 , , . , , . : . ________________________________________________ 1. ( 2110), ( 2120) ( 2130). 1111 : . 2. ( , , ) . , , . 1320 : . 3. , , , , . , , , , , , , , , .
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2440.A2-1:
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; . ________________________________________________ 1. , , , . , : ; ; ; ; , ; , , , , . 2. (. , , . , . 3. , , , . 4. : ;
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 118
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, , ; , ; , , , , , ; , . 5. , , .
***
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 119
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2440-1:
2440 . : , , . , . ________________________________________________ 1. , . / (.. ). 2. . , , . 3. ; . 4. . , , . , , .
***
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 120
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2440-2:
2440 . : , , . , . ________________________________________________ 1. . , , , , , , , . , , , , , , , . 2. , / - 2060 2060-1. , , . 3. , / , 2600. 4. , , . , ,
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 121
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. , , , , . 5. . . - - , . 6. , , . , , , , . 7. , / . , , . . 8. , , , . . :
; ; , ; ; .
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 122
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(.. .) 9. . . , , . 10. . . , . 11. , , . , , . , . , . . 12. , . , .
***
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 123
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2500-1:
2500 . ________________________________________________ 1. , :
; ; ( ); ( ); /,
.
2. , . 3. :
, ;
, , . ;
- / ;
/ ;
/ .
***
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 124
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2500.1-1:
2500.A1 . ________________________________________________ 1. . . 2. , , . / . 3. . , : ; ; ; ; . 4. . , () . 5. , .
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 125
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6. . .
***
Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 126