1. “ Why ISO for Internal Audit…” 1/25

11. “ Management Audit the Driving Force” Visible Top Management Support Effective Business Group Management Support Co-operative Operating Team Efficient & Contributing Suport Audit Teams Structured Audit Administration Well informed Audit Sub-Committee Management Audit – the driving force Overall Framework 11/ 25

13. Overall Framework Consultancy Focus (Technical Audit as an effective Wheel) Partnership with Customers Support / Guidance from External Specialists MEASURE BENEFIT EXPLORE, STUDY & RECOMMEND FACILITATE IMPLEMENTATION INNOVATE CREATE AWARENESS 13/ 25

14. Assurance Focus (General / Operational Audit Wheel) Best Practices / Manuals Standards & Audit Tools Provide Education & training to people Review Risks, Controls & Governing Processes Provide Continuous Assurance to Management Create Awareness and facilitate putting systems & controls Facilitate Self Audits, Review effectiveness Overall Framework 14/ 25

15. Systems Focus Information Systems Audit & Control Global Best Practices ‘ COBIT’, IS Standards, ‘CAATS’ Review IS Policies on Security / Controls & Practices Review Risks, Controls & recommended measures to address control weaknesses Continuous feedback to Management on IS Status Create Awareness and facilitate institutionalising IS Control Systems Review IS Resource Utilisation & facilitate optimising IS Potentials Overall Framework 15/25

16. IA Organisation 16/ 25

17. Methodology - Some insights 17/ 25

18. Methodology - Some insights Audit Execution - Process Flow 18/25

25. 25/25 Thank You