6.16 Updation of Audit Steps given in the P R S Audit Programmes, if needed. Execution of 6.16 Steps as per the P P-S S-R Audit Program Ascertaining Execution of P P-S S relevant Audit Programs A= Approve, R= Review, S=Supervise, P=Perform 8.6 Key Tasks and Evaluation & Reporting Phase RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Director reference Director Director General 7.4 Documenting Internal Control P R Weaknesses – Impact Analysis. 7.5 Calculating Analytical P R S Procedure Thresholds. 7.6 Documenting Evaluation of P R Analytical Procedures. 7.7 Evaluating Internal P R Control Deviations. 7.8 Conducting Substantive Tests Evaluation P S R – Projectable Errors from Sample. 7.9 Documenting Substantive P S-R Evaluation – Errors.
6.16 Updation of Audit Steps given in the Audit Programmes, if needed. P R S 6.16 Execution of Steps as per the Audit Program P P-S S-R Ascertaining Execution of relevant Audit Programs P P-S S A= Approve, R= Review, S=Supervise, P=Perform 8.6 Key Tasks and Evaluation & Reporting Phase Guideline reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General 7.4 Documenting Internal Control Weaknesses – Impact Analysis. P R 7.5 Calculating Analytical Procedure Thresholds. P R S 7.6 Documenting Evaluation of Analytical Procedures. P R 7.7 Evaluating Internal Control Deviations. P R 7.8 Conducting Substantive Tests Evaluation – Projectable Errors from Sample. P S R 7.9 Documenting Substantive Evaluation – Errors. P S-R