CHAPITRE COLLECTIF: LE MANAGEMENT D'UN PROGRAMME D'AUDIT
COLLECTIVE CHAPTER: MANAGEMENT OF AN AUDIT PROGRAM

Summary/Abstract: The scope of the audit, its criteria, the identification of methods as well as the constitution of the audit team, represent the hard core of the evaluation of the auditors of the audit team. The proper verification of information and its usefulness, mastery of the use of working documents and the perfect methodology for writing reports are the subject of effective communication, allowing the managerial success of an audit program. The management of the audit program requires the competence of the auditors to manage this program as well as its associated risks in an effective and efficient manner. Indeed, the manager of the audit program is required to carry out a set of tasks starting with the establishment of the scope, the identification and then the evaluation of the risks for the audit program. The definition of responsibilities, procedures, identification of the necessary resources implemented, including the objectives of the audit program and the techniques and behaviors of the auditors are the key factors in the effectiveness of an audit program.

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