Analytical Procedures used in auditing

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Document Information

GSC Classification OFFICIAL
Access Policy Open
Reference bps60142-0000-00
Alt. Reference
Digital Intelligence and Investigation DII S&R 025
International Auditing and Assurance Standards Board ISA (UK) 520
Document Status Current
Primary Classification
Author Organisation International Auditing and Assurance Standards Board
Sponsor OrganisationNot Known
Trustee NPTC Standards Working Group, trustee@standards.police.uk

Copyright Notice Copyright (c) 2016 National Police Technology Council (NPTC) group and the persons identified as the document authors. All rights reserved.

Abstract

This international audit guide gives examples of various analytical procedures that can be used in performing audits and so increase the integrity of findings.

Usage

This document gives guidance on how to use analysis within auditing, which is primarily based on financial audits however the general principles can apply to any robust audit process.

Changelog

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Approvals

DateApproverOrganisationEmailComments
2018-10-22Digital Intelligence and InvestigationInternal assurance through the DPP programme.

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Projects

NameStatus
Standards | DII Programme IntegrationActive

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