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ASSESSMENT OF THE QUALITY OF THE INTERNAL AUDIT PEMPAL LVIV,OKTOBER 2012 Svilena Simeonova Doroteya Manolova. 1. CONTENTS. INTRODUCTION INTERNAL ASSESSMENTS Ongoing monitoring Periodic assessment EXTERNAL ASSESSMENTS. INTRODUCTION. 1.Quality Assurance and Improvement p rogram ( QAIP)

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slide1

ASSESSMENT OF THE QUALITY OF THE INTERNAL AUDIT PEMPALLVIV,OKTOBER 2012Svilena SimeonovaDoroteya Manolova

1

contents
CONTENTS
  • INTRODUCTION
  • INTERNAL ASSESSMENTS
  • Ongoing monitoring
  • Periodic assessment
  • EXTERNAL ASSESSMENTS
introduction
INTRODUCTION

1.Quality Assurance and Improvement program(QAIP)

  • Objectives of the program
  • Basic requirements(1300, 1320, 1322 Standards)
  • Main topics/areas of assessment
  • Results Action plan
internal assessments
INTERNAL ASSESSMENTS
  • Ongoing monitoring:
  • Engagement Supervision
  • Feedback (from the audited system/process)
  • Performance indicators analysis
engagement supervision
ENGAGEMENT SUPERVISION
  • Basic requirements (2340 Standards)
  • Objectives of the engagement supervision
  • Who and When
engagement supervision1
ENGAGEMENT SUPERVISION
  • Planning
  • Factual checks
  • Reporting
  • Follow-up
engagement supervision2
ENGAGEMENT SUPERVISION
  • Planning
  • Understanding of the process
  • Objectives, scope
  • Risks, controls
  • Strategy (type and number of the tests, samplings),

documents drafted

  • Audit plan, audit program
  • Communication
engagement supervision3
ENGAGEMENT SUPERVISION
  • Factual checks
  • Performance of the procedures
  • Documentation of the work
  • Draft of findings, conclusions and recommendations
  • Communication
engagement supervision4
ENGAGEMENT SUPERVISION
  • Reporting
  • Contents and quality of the audit report
  • Action plan
  • Communication
engagement supervision5
ENGAGEMENT SUPERVISION
  • Follow-up
  • Register of the recommendations
  • Actual information about the implementation of the activities, connected to the recommendations
  • Follow-up audit
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