Attention: The URL for GoJ Internal Auditors Cummunity website is now online.mof.gov.jm/giac

GIAC Glossary of terms

We have provided explanations of some Internal Auditing terms. Please click on a highlighted letter below.

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z |

P Terms

1. Planning, Audit
Internal audit work should be planned, controlled and recorded in order to determine priorities, establish and achieve objectives, and ensure the efficient use of audit resources.

Top

2. Preliminary Risk Assessment
Performed in the early stages of engagement planning to establish the scope and objectives of the engagement.

Top