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    2013 (IIA) 247 Maitland Ave., Altamonte Springs, FL 32701-4201, USA. . , , , , . . , . . .

    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 1

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    1000 - , , , . . : , . , , , . . ________________________________________________ 1. . , - . , , . , , . 2. , , . .

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    1130 , . . : , , , , , , , . . , , , . ________________________________________________ 1. , . , (). 2. . : . , . . . . 3. , , , . . , , .

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    1130.1 . . ________________________________________________ 1. , . .

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    1200 . ________________________________________________ 1. . , , . 2. , o . : : , , . . .

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    1210 , . , . : , . , (CIA) (IIA) . ________________________________________________ 1. , : , . . . . - . . , . , , , , , , , . . , . , , .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 15

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    1220 . . ________________________________________________ 1. , , . , . , , , , , , . . 2. , . , . , . , .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 20

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 22

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 31

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  • 1321-1:

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 38

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  • 2010-1:

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 40

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  • 2010-2:

    2010 , . : . , , - . , , . , , , , . ________________________________________________ 1. . () , , . - , . . 2. . () . (COSO) : , , , , , . . .

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    2030 , , . : , . . . ________________________________________________ 1. , . . , , . ; . 2. , . . . , , , , . 3. , , . , , , . 4. . .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 114

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 115

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 116

  • 2420-1:

    2420 - , , , , , . : . , , . , , . , , , . . , . , , . ________________________________________________ 1. , . 2. , , , . 3. . 4. . 5. , . 6. . 7. .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 117

  • 2440.A2-1:

    2440.A2 , , , : ; /

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 118

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 119

  • 2440-1:

    2440 . : , , . , . ________________________________________________ 1. , . / (.. ). 2. . , , . 3. ; . 4. . , , . , , .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 120

  • 2440-2:

    2440 . : , , . , . ________________________________________________ 1. . , , , , , , , . , , , , , , , . 2. , / - 2060 2060-1. , , . 3. , / , 2600. 4. , , . , ,

    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 121

  • . , , , , . 5. . . - - , . 6. , , . , , , , . 7. , / . , , . . 8. , , , . . :

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 122

  • (.. .) 9. . . , , . 10. . . , . 11. , , . , , . , . , . . 12. , . , .

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 123

  • 2500-1:

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 124

  • 2500.1-1:

    2500.A1 . ________________________________________________ 1. . . 2. , , . / . 3. . , : ; ; ; ; . 4. . , () . 5. , .

    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 125

  • 6. . .

    ***

    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 126