Υπουργείο Εσωτερικών

Δικτυακός Τόπος Διαβουλεύσεων

• Σχόλιο του χρήστη 'Vasileios (Bill) Kandris' | 1 Μαρτίου 2021, 02:24

  Μόνιμος Σύνδεσμος

  Με βρίσκετε κάθετο με την παράγραφο 2. Και αν εμπλεκόμενος στην απάτη είναι ο επικεφαλής του φορέα; Σας παραπέμπω στα IIA Standards: 1210.A2 – Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization, but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud. 2060 – Reporting to Senior Management and the Board The chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include significant risk and control issues, including fraud risks, governance issues, and other matters that require the attention of senior management and/or the board. 2120.A2 – The internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk. Επίσης δεν έχετε κάνει καμία αναφορά σε whistleblowing policies