Defining the appropriate criteria in the inspection order
When the referee and the inspected are presented with the task of conducting an inspection, there are questions that they have Related appropriate criteria Each inspection is an evaluation of the subject according to the criteria. Establishing appropriate criteria is essential for the success of the inspection. Without defining the criteria, the focus of the performed procedures may be lost and the intended result of the inspection may not be achieved. Appropriate criteria are required to enable a reasonable dimension or evaluation of the subject matter by the assessor as established in the professional assessment environment. This applies to any type of control, such as Checking of financial statements • Controls performed over internal operations (internal control) • Documentation orders (examination, review and agreed procedures) • Criteria must be appropriate to be appropriate • Applicable to subject • Ideal • Measurable (qualitative or quantitative) • Complete ...