In a small company auditing every procedure may not pose a significant problem. But as the size of the organization increases, one might find auditing every single procedure is a daunting task unless you have auditors who only audit. (See notes on previous slide)
Consider this when you define your audit scope.
Systems Responsibilities II
This is another example of Responsibilities defined for specific high level internal procedures (systems). Note that at this point there comes the question: What is a system and what is a procedure? Don t read too much into the definitions. Procedures describe system details.
NOTE: This is a partially completed matrix. Your company has to define how YOUR functional departments fit in.
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