The necessary education, assistance, and control provided by a journey-level employee that is on the same job site at least 75 percent of each working day, unless otherwise approved by the WSATC.
A process which begins with planning and continues throughout the examination, evaluation, report and follow-up phases of the audit assignment. Supervision includes: Ensuring that the auditors assigned possess the requisite knowledge and skills. Providing appropriate instructions during the planning of the audit and approving the audit programme Seeing that the approved audit programme is carried out unless changes are both justified and authorised Determining the audit working papers adequately support the audit findings conclusions and reports Ensuring the audit reports are accurate, objective, clear, concise, constructive and timely Ensuring that audit objectives are met Providing opportunities for developing internal auditors knowledge and skills
is a continuing process, beginning with planning and ending with the conclusion of the audit assignment. Supervision includes: Providing suitable instructions to subordinates at the outset of the audit and approving the audit program Seeing that the approved audit program is carried out unless deviations are both justified and authorized Determining that audit working papers adequately support the audit findings, conclusions, and reports Making sure that audit reports are accurate, objective, clear, concise, constructive, and timely Determining that audit objectives are being met (230.01 and .02)