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Posted: November 30th, 2021
Proposal Management at Kudler Fine Foods
The objective of the auditing is to gain the understanding business functions and evaluation of Kudler Fine Foods’ business. Hence the auditing is linked with accounts, volume of transactions processed, systems and processes utilized in the operations etc. The audit may be internal or external. The internal audit is performed to regulate internal control and evaluation whereas the external audit is mandatory as per the statutory regulations.
As such the internal auditor access and review the correspondence files, budgetary information, organizational charts, job descriptions, evaluation of internal controls. In this regard, the auditor makes internal report along with deficiencies notices. The audit may be statutory or internal, yet several types of audits exist. As far as Kudler Fine Foods, the related audits are Financial Audits, operational Audits, Department Reviews, Information System Audit, Investigative Audits, Follow-up Audit etc.
The financial Audit is historically oriented and independent evaluation is performed so that fairness, accuracy, reliability of financial data is expressed. The gFinancial Audit is mandatory. With respect to the Operational Audit, it is future-oriented and evaluation of organizational activities. The primary source of the financial audit is operational policies and achievements that are related to the organizational objectives. However financial data may be utilized for the purpose and internal controls/efficiencies can be evaluated during operational audit.
The Department Review is linked with the current period analysis of administrative functions in order to evaluate adequacy of controls, safeguarding of assets, proper use of resources, statutory compliances etc. The Information System Audit allows to analysis of General Control Review, Application Controls Review and System Development Review. Follow-up Audit is not mandatory, yet such type of follow-up Audit is conducted after six months of internal/external audit report has been issued. The Follow-up audits are designed to evaluate corrective action that has been taken in connection with issues reported in the Audit Reports.
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