A= Approve, R= Review, S=Supervise, P=Perform 8.4 Key Tasks and Responsibilities: Audit Planning Phase RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Director reference Director Director General Determining Audit objectives 5.4 P and scope. Listing/ Updating Points for 5.5 P S R attention at next audit. 5.6 Preparing/Issuing Entity P R A communication letter. 5.7 Preparing Audit planning P R memorandum. 5.8 Revising Memorandum on P R post-planning changes. 5.9 Scheduling Important dates. P R Preparing Tour Program. 5.10 P S R A Pursuing Information 5.11 P S requested from entity officials. 5.12 Preparing Materiality P R A assessment form 5.13 Computing Expected P R aggregate error and planned precision form. 5.14 Preparing Audit risk P R assessment form. Preparing Inherent risk 5.15 P R assessment form. Developing Internal control 5.16 P R questionnaire - controls for overall environment. 5.17 Documentation of the internal P R control questionnaire general – computer controls.
A= Approve, R= Review, S=Supervise, P=Perform 8.4 Key Tasks and Responsibilities: Audit Planning Phase RESPONSIBILITIES Guideline reference TASKS AO/Assistant Director Deputy Director Director Director General 5.4 Determining Audit objectives and scope. P 5.5 Listing/ Updating Points for attention at next audit. P S R 5.6 Preparing/Issuing Entity communication letter. P R A 5.7 Preparing Audit planning memorandum. P R 5.8 Revising Memorandum on post-planning changes. P R 5.9 Scheduling Important dates. P R 5.10 Preparing Tour Program. P S R A 5.11 Pursuing Information requested from entity officials. P S 5.12 Preparing Materiality assessment form P R A 5.13 Computing Expected aggregate error and planned precision form. P R 5.14 Preparing Audit risk assessment form. P R 5.15 Preparing Inherent risk assessment form. P R 5.16 Developing Internal control questionnaire - controls for overall environment. P R 5.17 Documentation of the internal control questionnaire – general computer controls. P R
WAPDA%20Audit%20Guidelines%2025%20Mar%202010.docx