Audit. Types Scheduled Audits Programmatic Assurance >Field Monitoring, Annual Reviews Reviews of Partners Financial Records > Spot Checks > Special Audits.

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Presentation transcript:

Audit

Types Scheduled Audits Programmatic Assurance >Field Monitoring, Annual Reviews Reviews of Partners Financial Records > Spot Checks > Special Audits

Relevant Technical Notes 1. Terms of reference for conducting an audit 2. Terms of reference for conducting spot checks 3. Assessment of firms 4. Working with SAIs

Definition of Audit What it is and what it isnt Comparison with traditional financial audit

Scheduled Audits Components – Update of the micro assessment – Recommendations for improvement – Detailed testing of a sample of transactions Must be done jointly where work with the same partner

Spot Checks Definition of spot check What it replaces Who does it Coordination and sharing of results

Special Audits Terms of reference Coordination and sharing of results

Programme Monitoring Definition Relationship to audits and spot checks Who does it Coordination and sharing of results

Assessment of the Firm Prequalification Request for Proposal to qualified firms Who does it

Working with SAIs CPAP clause Funding

Questions? Role of internal audit? Who does the contracting? Improving the effectiveness of the audits?

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