Audit-in-Practice (AiP) working group recent achivements:

Slides:

Advertisements

Similar presentations

Republic of Croatia - Ministry of Finance Central Harmonisation Unit & Internal audit Division PEM-PAL - 2nd Internal auditors Community of Practice Workshop.

Advertisements

Progress on Risk Assessment......continued Ms. Albana Gjinopulli, MPA Mr. Stanislav Buchkov.

Internal Audit Documentation and Working Papers

International Ethics Standards Board for Accountants Internal Audit Bob Franchini Paris June

PUBLIC SECTOR INTERNAL AUDIT IN THE REPUBLIC OF LITHUANIA Mr. Jonas Vaitkevičius Head of Internal Audit and Financial Control Methodology and Monitoring.

Quality evaluation and improvement for Internal Audit

IS&T Project Management: Project Management 101 June, 2006.

Sr. Scientist Promotion Process - Orientation For Sr. Scientist Ad Hoc Committee November 2014.

PEM-PAL - 2nd Internal auditors’ Community of Practice Workshop

© OECD SIGMA A joint initiative of the OECD and the European Union, principally financed by the EU Internal Audit Manual PEM-PAL Plenary Meeting Zagreb.

Outline Validation Objectives Why an IA-CMM? Validation Results

Results of Pre-event survey on Risk Assessment Ms. Edit Németh – RA WG – Budva, Montenegro.

Key Elements of Good Reporting and an Independent Directors View Jeremy Beard: haysmacintyre Partner

© OECD A joint initiative of the OECD and the European Union, principally financed by the EU. Quality Assurance José Viegas Ribeiro IGF, Portugal SIGMA.

INTERNAL AUDIT MANUAL MS. EDIT NÉMETH HEAD OF CENTRAL HARMONISATION UNIT FOR PUBLIC INTERNAL CONTROL, HUNGARY PEM-PAL IA COP IA MANUAL WORKING SESSION,

1 INTERNAL AUDIT MANUAL Doroteya Manolova Head of CHUIA Ministry of Finance Republic of Bulgaria PEM-PAL IA COP IA Manual Working Session June,

Standards and Guidelines for IS Auditing (ISACA).

1 INTERNAL AUDIT IN BULGARIA – DEVELOPMENTS AND CHALLENGES PEM PAL IA CoP Sofia, Bulgaria April 17-20, 2012.

IA COP 17th meeting-plenary in Budapest. Content IA CoP events Achievements so far Success stories Monitoring of and reporting on (IA CoP) PEM PAL activities.

Ul. Świętokrzyska Warszawa tel.: fax : Internal Audit Quality Assurance in Poland Monika Kos Ministry.

EU Code of Practice Peer Review 2006 – 8 :A Peer’s Perspective Frank Nolan Office for National Statistics UK.

Brasilia June Compliance Audit Subcommittee (CAS) Presentation to the PSC Steering Committee.

Group 3 Strategy and Legal Framework (Diana Grosu-Axenti) Mission To Develop: (1)integrated database of IA legislation in the PEMPAL countries and (1)

Sr. Scientist Promotion Process - Orientation For Division Directors and Deputies September 15, 2015.

Working group on Quality Assessment Steps done and plans for the future.

Working Group on Quality Assurance Plans for the future Bucharest, 1 December 2014.

Appreciative Strategic Action Planning Design Elements November 18, 2008 Roberta Peirick.

Working Group on Quality Assurance Short overview of the results achieved so far and introduction to the objectives of the workshop Bucharest, 30 November.

MODULE 6: PLANNING FOR GOVERNANCE AUDIT GOVERNANCE AUDITOR ACCREDITATION COURSE.

André Hoddevik, Project Director Enlargement of the PEPPOL-consortium 2009.

Working Group on Quality Assurance Overview of the results achieved Ljerka Crnković Jean-Pierre Garitte Prague, March 22, 2016.

ACC 491 Week 2 DQ 1 Week-2-DQ-1 What is the purpose of engagement planning? What critical information should.

Jean-Pierre Garitte Budapest 29 March 2017

CUCSA Workgroup Chair Orientation

Identify the Risk of Not Doing BA

PEM-PAL Internal Audit Comunity of Practice

PEM PAL – IA COP Meetings

Audit-in-Practice (AiP) Working Group Budapest, March 2017

The International Plant Protection Convention

Value Detectives.

PLANNING THE INTERNAL AUDIT (8 - 10%)

PEM PAL IA COP AiP Working Group Guidance to Audit Engagement Planning

Internal Audit planning of an audit: EC practices

IACOP: Developments, Achievements, and the Way Forward

Auditing Standards and Ethics an INTOSAI Perspective

Planning the Audit Engagement: key ingredients

Audit-in-Practice (AiP) WG Recent achivements and the next steps

Developments And Achievements In Implementing Public Internal Financial Control (PIFC) Reform In Armenia EDGAR MKRTCHYAN, PhD Chairman of Executive Committee.

Survey of the Budget Process in Slovenia

Internal Audit Life Cycle

IACOP: Developments, Achievements, and the Way Forward

Alignment of Part 4B with ISAE 3000

PEM PAL IA COP AiP Working Group The ISPPIA on Planning

Results and Way Forward

Real-world Internal Audits as Part of the Classroom Experience

7th KSC Steering Committee Meeting

INTERNAL AUDIT COMMUNICATIONS AND REPORTING ( %)

Taking the STANDARDS Seriously

Developments, Achievements, and the Way Forward

Martyn Pennington Head of Unit, EuropeAid

Objectives and expectations from the AiP WG Tashkent, October 2017

The main roles of IA from assurance to advise

Jean-Pierre Garitte Skopje 8 April 2019

The Next Strategic Development Plan for IFPP

Draft revision of ISPM 6: National surveillance systems ( )

INTERNAL AUDIT DEVELOPMENT IN THE GOVERNMENT OF LITHUANIA PEM-PAL WORKSHOP FOR INTERNAL AUDIT OFFICIALS Ljubljana, December, 2006 Darius MATUSEVICIUS.

Working Group on Quality Assurance

GC University Lahore Quality Enhancement Cell

Portfolio Committee on Communications

Presentation transcript:

Audit-in-Practice (AiP) working group recent achivements: Guidance for Planning the Audit Engagement Mioara Diaconescu, director of IA CHU, MoF Romania, member of IA COP Executive Committee, leader of AiP working group Livia Jandic, head of IA division, MoF Moldova, co- leader of AiP working group Tbilisi, 2018

WHY? CHU? Best practice? Auditors? Newcomers? Why is this neccessary? PEM PAL IA COP AiP Working Group CHU? Why is this neccessary? Best practice? Auditors? Newcomers? WHY? Tbilisi, 2018

Audit-in-Practice (AiP) working group: First meeting – Budapest, March 2017 Second meeting – Tashkent, October 2017 Third meeting - Bruxelles, March 2018 Fourth meeting – Tsaghkadzor, June 2018 OUTPUTS: Draft Guidance for Planning the Audit Engagement with templates and examples, including: Template on audit planning Template on audit/work program Template on risk/control matrix 3 case studies with templates: HR, Hospital and IT Tbilisi, 2018

The IIA Standards considered for the Guidelines: PEM PAL IA COP AiP Working Group The IIA Standards considered for the Guidelines: IIA Standard 2200 – Engagement Planning; IIA Standard 2201 – Planning Considerations; IIA Standard 2210 – Engagement Objectives; IIA Standard 2220 – Engagement Scope; IIA Standard 2230 – Engagement Resource Allocation; IIA Standard 2240 – Engagement Work Programme Tbilisi, 2018

PEM PAL IA COP AiP Working Group The ultimate purpose of the planning activities is to set up the objectives and the scope of the audit engagement. + Helps the IA management Provide time tracking instruments Enable appropriate and sufficient resource deployment a Tbilisi, 2018

PEM PAL IA COP AiP Working Group Sequencing Tbilisi, 2018

The elements of the engagement planning are: Preliminary Survey PEM PAL IA COP AiP Working Group The elements of the engagement planning are: Preliminary Survey Objective Setting Defining Audit Scope Resource Deployment Issuing the Audit Programme Tbilisi, 2018

Engagement Planning Memorandum Scope and Objectives Memo PEM PAL IA COP AiP Working Group Documenting the work Engagement Planning Memorandum Audit Programme Scope and Objectives Memo Templates for documenting the work Engagement programme Planning Roadmap Tbilisi, 2018

Supplementary Guidance PEM PAL IA COP AiP Working Group Supplementary Guidance Assignement letter Performing Interviews Opening Meeting Documenting the work Kick-Off Meeting Audit resources The last section of the methodology Information Gathering Tbilisi, 2018

PEM PAL IA COP AiP Working Group Q&A Session Tbilisi, 2018