1. 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

2. 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

3. 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Draft Guidance for Planning the Audit Engagement with templates and examples, including: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

4. 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

5. 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

6. PEM PAL IA COP AiP Working Group
Sequencing
Tbilisi, 2018

7. 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

8. 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

9. 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

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