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A Comment on the Article Entitled A Comment on the Article of Mr. TORBEN

“Tips on Writing Internal Audit Reports” HILBERTZ, (A Successful Take O )

I would like to thank my colleague: Ravi IA INTERNAL AUDITOR - MIDDLE EAST SCEoePofETnomEtnAvrtMhtgopirBeesaaoEtrinnrpRrnpiaitanmr2zetis0gaseret1teng6ntitoaihortcnliesatackhaonlWcenmdmWctcoasraWuouynt.rIulsnaNsrtrteTgeiiEtnnemyRtmgNacAeftoLrinAacrtUpuaDoadpIrnsTapOdtrReo.MaEch CIA, is Senior Vice President Internal
Takir for the valuable information in his Audit at Abu Dhabi Airports Company
article entitled: “Tips on Writing Internal SEPTEMBER 2016
Audit Reports“. Given that2016 ‫ ﺳﺒﺘﻤﱪ‬there is more I would like to thank the author for this wonderful article that
trehevpaeronyrotesnn, eatinptyadWW‫ﰲ‬Wrm.‫ﴘﺖ‬iINtTn‫ﺪﺳﺛ‬EyR‫ﺆﺣ‬uN‫ﳌ‬A‫اﻲ‬Lo‫ﺔﺞ‬i‫ﺘ‬As‫ﻀﺑﻟ‬U‫ﺎا‬n‫ﻗ‬D‫ﻲ‬tr‫ﻟﻨﺮ‬I‫اﺒﻟت‬T‫ﺳا‬Od‫ى‬t‫ﺎﺎﻢ‬bR‫ﴩﻴﻮﺤﻛ‬.e‫ﺘﻴ‬M‫ﺴﻘﳌ‬eE‫ﻠﺘا‬e‫ﻟﻟ‬r‫ﺔﻢولﻣ‬r‫ﻈﻴﻴﺎ‬e‫ﺣﺎﻟﺘﺔ‬a‫ﻻﻣﺴﺤﻨﻴ‬st‫ﻲااﺳﻟ‬d‫ﺔت‬o‫ﺆ‬t‫ﻴﺎﻴﳌﺌﺠ‬e‫ﻠﻟﺗﻴﺒا‬d‫ﻃﻤاﱰاﺮ‬g‫ﻊ‬d‫اﺨﻣﺎﺳﻋ‬r‫ﺔ‬e‫ﺔﻬارﻧﴈﳌﺞ‬e‫ﻘﺎ‬i‫ﻴﻧة‬t‫ﺧعﳌﻣﻠرﺎ‬n‫ا‬s‫ﺗﺪإﺒاﺎدا‬ts‫اﻟا‬hethdeebaiecnscttoerrrednsiuanllgtast,uodtihte carries an added value to the internal audit profession, and if I
may add or comment thereon, I will focus on the angle of cost. I
importance of the report for such entity, taking think that the cost of internal audit procedures must be

iFArneouptrodoeiraxttcaCicnmooumbpnrlmeite,tfiw,httaeheseev,mnoiltsuuewcmrhvoeiuanolsgdfpttbohheseesbirrbeeetlqpetuoe, rribr‫ﻞ‬t‫ﲇ‬yte‫ﺒﺐ‬ot‫ﻗ‬d‫ﺧ‬om‫ﻦﺒ‬p‫ﺪﺴا‬dt‫ﻣ‬aa‫ﻟﻟ‬h‫اا‬e‫ي‬ks‫ﻖﻞ‬tes‫ر‬ia‫ﺬﻴﻴ‬n‫ﻗﻠ‬t‫ﺤ‬i‫ﺪﺠ‬hlg‫ﺘﻟﺗ‬s‫ﻟا‬e.‫ا‬an RAIonnoattelyrCnsaiasulsfAeourdit considered within the framework of the value to be added to the
pthoeinftusllorf‫ﺔﺔ‬e‫ﻀﻴ‬h‫ﻤ‬p‫ﻘﻘﻴ‬i‫اﻟﻟ‬o‫ا‬g‫ﻦﺐ‬rh‫ﺻﻠﻣ‬t‫ﺰﱃﻚﻳﺪ‬t‫ﺘاﳌ‬o‫ﺆﺻﻓﻮﺳﺔلاﺴ‬a‫ﻮﻣﺿﺎ‬n‫اواﱃإﻟ‬ Gisvesatultuienegatnotdoyatohduedrihnoegrgamartnooirzfeatthioen organization, as the costs of auditing are high and will not add
information brief stating the 2016 ‫ ﺳﺒﺘﻤﱪ‬- ‫ اﻟﴩق اﻷوﺳﻂ‬- ‫م د اﳌﺪﻗﻖ اﻟﺪاﺧﲇ‬ value to the business if its returns are less than its cost. Audit
importance, and then attach Manager shall create a cost structure of the internal audit

function, including the breakdown of the cost of the
proceedings and same shall be a part of the Internal Audit

appendix for those who wanted more. I always INSIGHTS ON GOVERNANCE, RISK MANAGEMENT AND CONTROL Department. e important question here is: Will the
advise my colleagues to do a summary on the form cancellation of high-cost function be better for the

ionffaolrgmoraittihomnscainnobneeppaasgsee‫ﺔ‬d,‫ﺧﻠﻴ‬s‫ا‬t‫ﺪ‬o‫ﻟ‬o‫ﺔ ا‬t‫ﺑ‬th‫ﻗﺎ‬h‫ﻟﺮ‬a‫ا‬e‫و‬t‫ﺮ‬r‫ﻃ‬ae‫ﺨﺎ‬la‫ﳌ‬l‫ ا‬d‫ة‬t‫ر‬h‫ا‬e‫إد‬re‫و‬ ‫رؤى ﺣﻮل اﻟﺤﻮﻛﻤﺔ‬ through such organization? To answer this question, I think the Director of Internal
Audit shall assess the cost of each audit procedure for each task compared
of the report
to the cost of each task in order to determine the breakdown of its cost.
summary. Of course, the criteria is not in the number of pages of the
is information will undoubtedly help in deciding the implementation of
report, but in the value added to the enterprise.
certain procedures of the task, resulting in the elimination of some

I would like to note that it is not necessary that all audit reports take the procedures rather than the cancelation of the entire task. So I believe that
same form. ere is what's called quick gain which ts reporting on the there shall be an assessment of the cost of each procedure to eventually

results of a quick audit (not pre-planned) to make sure of something. In reach the cost of a task and compare same to the return expected from this

this case, I believe that it would be better to write a report starting directly task in order to take an appropriate decision either to proceed, cancel or

with the Executive Summary, i.e. one paragraph, and then move on to the minimize some procedures or search for alternative procedures of lower

notes. It would be better to direct praise or compliments to the company cost or upskill the auditors to reduce the time and hence the cost, assessing

because the things should be originally positive, and the exception is the cost of each procedure for each auditor and compare among them to

represented in the release of the report and most importantly is to avoid choose the appropriate auditor of least cost for each procedure.

the provocative phrases.

Ali Ahmad Abu Maelish Saad bin Mohammed Al-Huwaimel -
Director of Internal Audit in Umniah Mobile Co. - Jordan Researches and Studies Center at the Institute of
Public Administration in KSA (Saudi Arabia)

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