Update the above mentioned question tree extracted from TM as appropriate. Ensure consistency of the L2 and L3 questions with the audit objective, the different question levels and the identified risks. Potential findings and recommendations X Based on your preliminary survey work, describe in this paragraph the main expected (potential) findings and recommendations. Scope The scope of the audit will cover the following areas, processes, activities: X The will not cover X The period on which the audit will focus is X The audit contributes / does not contribute to the Overall Opinion. The auditable entity and processes in the audit universe of the DG/Service covered by this engagement are: X. The estimated coverage of the auditable entity provided by this audit is X. The above paragraph is only applicable for Directorates B and C. Explain in this paragraph the coverage of the auditable entity provided by the audit. The coverage assumptions should be identical as for the Overall Opinion: planning/programming 20%, implementation 60% (control strategy 30%, implementation in strictu sensu 30%) and closure 20%. Scope limitations To date, no scope limitation has been identified. Or, if applicable. Externally-imposed limitations on the scope: The explanations provided in section 5.3 on what is not included in the audit scope do not represent scope limitations. X Audit methodology The audit will be performed according to the IAS Guidelines, the Mutual Expectations Paper and the International Professional Practices Framework (IPPF) promulgated by the Institute of Internal Auditors.
Update the above mentioned question tree extracted from TM as appropriate. Ensure consistency of the L2 and L3 questions with the audit objective, the different question levels and the identified risks. Potential findings and recommendations X Based on your preliminary survey work, describe in this paragraph the main expected (potential) findings and recommendations. Scope The scope of the audit will cover the following areas, processes, activities: X The will not cover X The period on which the audit will focus is X The audit contributes / does not contribute to the Overall Opinion. The auditable entity and processes in the audit universe of the DG/Service covered by this engagement are: X. The estimated coverage of the auditable entity provided by this audit is X. The above paragraph is only applicable for Directorates B and C. Explain in this paragraph the coverage of the auditable entity provided by the audit. The coverage assumptions should be identical as for the Overall Opinion: planning/programming 20%, implementation 60% (control strategy 30%, implementation in strictu sensu 30%) and closure 20%. Scope limitations To date, no scope limitation has been identified. Or, if applicable. Externally-imposed limitations on the scope: The explanations provided in section 5.3 on what is not included in the audit scope do not represent scope limitations. X Audit methodology The audit will be performed according to the IAS Guidelines, the Mutual Expectations Paper and the International Professional Practices Framework (IPPF) promulgated by the Institute of Internal Auditors.
1.3_6_-_engagement_planning_memorandum_-_12042018.docx