GTAG 14 Auditing User-developed Applications (June 2010)

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1、IPPF–PracticeGuideAuditingUser-developedApplicationsAboutIPPFTheInternationalProfessionalPracticesFramework(IPPF)istheconceptualframeworkthatorganizesauthoritativeguidancepromulgatedbyTheInstituteofInternalAuditors.IPPFguidanceincludes:MandatoryGuidanceConformancewiththeprinciplessetforthinm

2、andatoryguidanceisrequiredandessentialfortheprofessionalpracticeofinternalauditing.Mandatoryguidanceisdevelopedfollowinganestablishedduediligenceprocess,whichincludesaperiodofpublicexpo-sureforstakeholderinput.ThethreemandatoryelementsoftheIPPFaretheDefinitionofInternalAuditing,theCodeofEthi

3、cs,andtheInternationalStandardsfortheProfessionalPracticeofInternalAuditing(Standards).ElementDefinitionDefinitionTheDefinitionofInternalAuditingstatesthefundamentalpurpose,nature,andscopeofinternalauditing.CodeofEthicsTheCodeofEthicsstatestheprinciplesandexpectationsgoverningbehaviorofindiv

4、idualsandorganizationsintheconductofinternalauditing.Itdescribestheminimumrequirementsforconductandbehavioralexpectationsratherthanspecificactivities.InternationalStandardsStandardsareprinciple-focusedandprovideaframeworkforperformingandpromotinginternalauditing.TheStandardsaremandatoryrequi

5、rementsconsistingof:•Statementsofbasicrequirementsfortheprofessionalpracticeofinternalauditingandforevaluatingtheeffectivenessofitsperformance.Therequirementsareinternationallyappli-cableatorganizationalandindividuallevels.•Interpretations,whichclarifytermsorconceptswithinthestatements.Itisn

6、ecessarytoconsiderboththestatementsandtheirinterpretationstounderstandandapplytheStandardscorrectly.TheStandardsemploytermsthathavebeengivenspecificmeaningsthatareincludedintheGlossary.StronglyRecommendedGuidanceStronglyrecommendedguidanceisendorsedbyTheIIAthroughaformalapprovalprocesses.Itd

7、escribespracticesforeffectiveimplementationofTheIIA’sDefinitionofInternalAuditing,CodeofEthics,andStandards.ThethreestronglyrecommendedelementsoftheIPPFarePositionPapers,PracticeAdvisories,andPracticeGuides.ElementDefinitionPositionPapersPositionPa