RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Reference Director Director Director General 6.4 Documenting Summary of Analytical P R Review Procedures Performed. 6.5 Documenting Details of Analytical P S R Review Procedures Performed. 6.6 Documenting Internal Control P R Questionnaires. 6.7 Documenting Internal Control P R Deviations Form. 6.8 Preparing Internal Control Deviations P R Summary. 6.9 Preparing Compliance Summary. P R 6.10 Documenting Substantive Tests of P R Accounting Estimates. 6.11 Identifying and listing Errors in P R Accounting Estimates. Documenting Substantive Test P S R 6.12 Sample Summary for each Audit Program. 6.13 Preparing Substantive Test of High P R Value/Key Items Summary. – 6.14 Documenting Details of Errors in P R Samples, High Value Items and Key Items. 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the P R S Audit Programmes, if needed. 6.16 Execution of Audit Steps as per the P P-S S-R Audit Program Ascertaining Execution of relevant P P-S S Audit Programs A= Approve, R= Review, S=Supervise, P=Perform
Guideline Reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General 6.4 Documenting Summary of Analytical Review Procedures Performed. P R 6.5 Documenting Details of Analytical Review Procedures Performed. P S R 6.6 Documenting Internal Control Questionnaires. P R 6.7 Documenting Internal Control Deviations Form. P R 6.8 Preparing Internal Control Deviations Summary. P R 6.9 Preparing Compliance Summary. P R 6.10 Documenting Substantive Tests of Accounting Estimates. P R 6.11 Identifying and listing Errors in Accounting Estimates. P R 6.12 Documenting Substantive Test Sample Summary for each Audit Program. P S R 6.13 Preparing Substantive Test of High Value/Key Items – Summary. P R 6.14 Documenting Details of Errors in Samples, High Value Items and Key Items. P R 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the Audit Programmes, if needed. P R S 6.16 Execution of Audit 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
Federal%20Audit%20Guidelines_%20Final%2022-03-2010(formated).docx