the CPD targets set for each of the following staff levels? • Partners • Senior Managers • Manager • Audit Seniors • Audit Trainee • Consultants/Sub-Contractors • Temporary Staff 4 Is there structured
its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g., in-house, outsource, network firm? 2) How often the firm performs monitoring function? A2 Does
); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of