Thursday, September 10, 2009

Tasks of the internal auditor

Books 2 Byte
Technical Guide on Internal Audit of Intangible Assets
Institute of Chartered Accountants of India
( http://www.icai.org/)

Intangible audit

Obtain a list of all workstations attached to the network. Compare the number of client access licences to the number of workstations. Investigate any difference between the number of licences and the number of workstations. Similarly, obtain a list of all PCs and other computers and compare the number with that of licences for basic applications such as MS Word and Excel. Also, find out what action is taken if use of unlicensed software is detected. These are among the tasks required of the internal auditor, as explained in Technical Guide on Internal Audit of Intangible Assets of the Institute of Chartered Accountants of India.

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