Precise roles and responsibilities of auditors and CIAS management during the mission. Gathering information and data The team leader will take the lead in preliminary planning work. The techniques to be used and the information sources to be accessed are shown in Table 4 below. Table 3 Techniques and information sources for use in preliminary planning Techniques Relevant Document/ Other evaluation material information Interviews with employees Existing documents about Internal audit reports from of the unit(s) to be audited; operations and objectives; previous missions in the audited entity; Interviews with stakeholder Organisational Decree of the (persons, who are affected Unit(s) being audited Internal audit reports from by the entities operations), previous missions in similar Regulation and laws; e.g. the users of the outputs area or system; Existing organisation of the entity. External audit reports; Figures about activities, On-site External evaluation balance sheets etc; observation/examination; (international programs, Specific events, projects, Analysis of reports and consultants); plans. other documents prepared Inspection reports; Parliamentary reports for the management of the Internal evaluations (made audited unit; Internal activity reports - by or on behalf of the entity) reports the Analytical procedures; activity, statistics and Preparation of process dashboards, reports on (audit trails); difficulties or incidents Walk-through to see External information as whether the process newspaper information, operates on the way public reports described; Designing of internal controls questionnaires. Analysing information and data For complex organisations or processes it is easy for the auditor to be overloaded by information. In other cases there may be little written information available before audit work commences and the opening meeting is held with the client. Regardless of the volume of material collected, materiality and risk are the key concepts which should be applied to identify issues to be raised in the opening meeting, namely: Main processes for examination and the scope of this examination – Significant to operational objectives Key controls that should exist to mitigate significant risks.
Precise roles and responsibilities of auditors and CIAS management during the mission. Gathering information and data The team leader will take the lead in preliminary planning work. The techniques to be used and the information sources to be accessed are shown in Table 4 below. Table 3 Techniques and information sources for use in preliminary planning Techniques Relevant Document/ information Other evaluation material Interviews with employees of the unit(s) to be audited; Interviews with stakeholder (persons, who are affected by the entities operations), e.g. the users of the outputs of the entity. On-site observation/examination; Analysis of reports and other documents prepared for the management of the audited unit; Analytical procedures; Preparation of process (audit trails); Walk-through to see whether the process operates on the way described; Designing of internal controls questionnaires. Existing documents about operations and objectives; Organisational Decree of the Unit(s) being audited Regulation and laws; Existing organisation Figures about activities, balance sheets etc; Specific events, projects, plans. Parliamentary reports Internal activity reports reports the activity, statistics and dashboards, reports on difficulties or incidents External information as newspaper information, public reports Internal audit reports from previous missions in the audited entity; Internal audit reports from previous missions in similar area or system; External audit reports; External evaluation (international programs, consultants); Inspection reports; Internal evaluations (made by or on behalf of the entity) Analysing information and data For complex organisations or processes it is easy for the auditor to be overloaded by information. In other cases there may be little written information available before audit work commences and the opening meeting is held with the client. Regardless of the volume of material collected, materiality and risk are the key concepts which should be applied to identify issues to be raised in the opening meeting, namely: Main processes for examination and the scope of this examination – Significant to operational objectives Key controls that should exist to mitigate significant risks. -