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Chapter 21: Internal, Operational and Compliance Auditing

Across
Legislation passed by the U.S. Congress that establishes uniform requirements for audits of federal financial assistance provided to state and local governments. The act was significantly amended in 1996.
The charter of the internal audit activity is a formal written document that defines the activity's purpose, authority, and responsibility. The charter should (a) establish the internal audit activity's position within the organization; (b) authorize access to records, personnel, and physical properties relevant to the performance of engagements; and (c) define the scope of internal audit activities.
An individual who has passed an examination administered by The Institute of Internal Auditors and has met the experience requirements necessary to become certified.
Acronym for the international professional organization of internal auditors.
The process by which management obtains reasonable assurance of compliance with specified laws and regulations.
Performing procedures to test compliance with laws and regulations.
Down
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 processes.
Top position within the organization responsible for internal audit activities. Normally, this would be the internal audit director.
A document that contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors and other nonprofit organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors when required by law or other requirement.
The failure to act in accordance with laws, regulations, agreements, or grants.
Any declaration, or set of related declarations taken as a whole, made by management. In the context of compliance attestation, management's assertion deals with the entity's compliance with specified requirements, the effectiveness of the entity's internal control over compliance, or both.