ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Mgmnt.
Автор: Accounting BotCast
Загружено: 2025-04-10
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In this video, we break down ISA 265 – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, an important auditing standard issued by the International Auditing and Assurance Standards Board (IAASB). ISA 265 guides auditors on how to identify, evaluate, and effectively communicate internal control deficiencies discovered during an audit.
👉 What you'll learn:
The objective and scope of ISA 265
Types of internal control deficiencies and their significance
Evaluating the severity of deficiencies
Best practices for communicating findings to management and those charged with governance
Timing and format of communication
Impact on the audit and recommendations for improvement
This video is essential for auditors, audit managers, partners, and governance professionals aiming to enhance internal control and audit quality.
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