1 MODULE 1 CHECKLISTS ON GOVERNANCE PRACTICES

2 INTRODUCTION This module discuss Governance Audit Checklists. Governance practices are more or less similar in terms of frame work. There are however differences in corresponding to different sectors. A checklist will contain sections on the general statements inspected and corresponding documents to be reviewed.

PUBLIC SECTOR GOVERNANCE PRACTICES Review of the Public Sector Governance Practices. General Statements vs Support Documentations 3

PRIVATE SECTOR GOVERNANCE PRACTICES Review of the private Sector Governance Practices. General Statements vs Support Documentations 4

NOT FOR PROFIT ORGANIZATIONS Review of the Not For Profit Sector Governance Practices. General Statements vs Support Documentations 5

6 IMPORTANT DOCUMENTS Organizations undergoing Governance Audit should have the among others the following categories of documents: a.Documents on Procedures; b. Policies/ Strategies c.Reports d.TOR ( Terms of Reference) Documents (NB: Reference = Audit Manual / Audit Checklist)ManualChecklist

A. DOCUMENTS ON PROCEDURES Reference – Audit Checklist for details 7

B. POLICIES/ STRATEGY DOCUMENTS Reference – Audit Checklist for details 8

C. REPORTS Reference – Audit Checklist for details 9

D. TOR Documents Reference – Audit Checklist for details 10

11 REVIEW OF THE CHECKLIST Audit checklists may be reviewed from time to time to conform with the best practice.

12 END