1. Preliminary Survey Lectured by Dr. Siriluck Sutthachai Accounting Department Faculty of Management Science Khon Kaen University Khon Kaen, Thailand

2. Preliminary Survey  Objectives of preliminary survey Getting familiar with the departments Understanding business environment Knowing management styles Initially testing the reliability of work flow

3. Preliminary Survey  Why we have to do the preliminary survey Scope audit program Gaining background of nature of work that is going to be audited Indicate strengths and weaknesses of business activities audited Gather information for audit planning

4. Preliminary Survey IInformation sources oPoPermanent files oCoCurrent files oCoCompany policies, pronouncement and regulations oFoFinancial reports oPoPerformance reports oOoOrganization charts oOoObservation oWoWork manual oBoBudget and key performance indicators oIoInterviews and exchange opinions oMoMeeting minutes

5.  Initial study  Documenting  Meeting  Gathering information  Observing  Flowcharting  Reporting

6. Initial Study  The permanent file gives an overview of what the auditors can expect.  Prior working papers can show how other auditors approached the assignment.  Existing literature on the subject provide auditors an insight information about the subject to be audited.  Organisation charts and statements of authority and responsibilities show the authorities of each position.

7. Documenting  Reminder list helps to plan what to do for each step of auditing.  Table of Contents will help auditors to discipline their job.  Cost reductions list helps to plan ahead some processes that can be reduced in order to decrease costs for a company.

8. Documenting  Records of impressions check list will help to assess people working in the audited processes.  Questionnaires can be produced after the initial study. This will help auditors to discuss with managers at the first meeting before get into more details for each audited process.

9. Meeting  Arrangements—the time and place should be arranged.  Interviews Preparing—learn about the auditee before meeting. Scheduling—phone the interviewee for the interviews. Openning—tell the interview purpose and how the results will be used. Conducting—communication skills are needed. Closing—stop the interview when appropriate. Recording—write or record the interview for later review.

10. Gathering Information  Information to be gathered should be involved: Planning e.g. copies of policies, directives and procedures. Organizing e.g. organization charts and position description. Directing e.g. operating instruction to employees and determine authority and responsibility Controlling e.g. written standards and performance guides, review system and work flow. General e.g. unbudgeting? Cumbersome organisational structure.

11. Observing  Observation and inquiry can lead to Determine objectives, goals, and standards. Assess controls to achieve these aims. Evaluate risk. Identify controls to minimize risk. Make statistical risk assessments. Assess management style.

12. Flowcharting  Flowchart shows how the processes work.  It should be standardised in the auditing department.  It helps to indicate critical point that may need to be addressed.

13. Reporting  Survey report should contain both positive and negative findings.  The report will help in preparing audit program. And auditors should suggest audit steps and the reason for them.

14. Reporting  Survey reports should be produced and reported to: Head of internal auditing department to examine important issues and problem areas and make a decision if further investigation is needed.

15. Reporting  Survey reports should be produced and reported to: Management informally in order to report some recommendations that can be addressed immediately and thus no further auditing.

16. Case Study Management Science Library เตรียมคำถามเพื่อสัมภาษณ์ และรายการ เอกสารที่ต้องการในการศึกษาภูมิหลังเพื่อ ตรวจสอบการให้บริการห้องสารสนเทศ คณะวิทยาการจัดการ