A. During the Planning Phase, obtain and review the asset inventory listing (whether assets are owned by the client or PROJECT) with the Responsible Audit Manager and discuss the need for testing based on project/location specific risks.
B. Determine if the office asset list is maintained by someone who is independent of both the purchasing and receiving processes (to be documented regardless of whether detailed testing is performed).
Login to your subscription to download the procedure steps, objectives and audit procedures.
All materials contained on this site are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published, broadcast, performed nor used to prepare derivative works, without the prior written permission of AuditNet®. You may not alter or remove any trademark, copyright, logo or other notice from copies of the content. For further information, see section 1 of the Terms and Conditions and section 2 of the Subscriber Access Agreement.