6.6 Documenting Internal Control Questionnaires. P R 6.7 Documenting Internal Control Deviations P R Form. 6.8 Preparing Internal Control Deviations P R Summary. 6.9 Preparing Compliance Summary. P R 6.10 Documenting Substantive Tests of Accounting P R Estimates. 6.11 Identifying and listing Errors in Accounting P R Estimates. 6.12 Documenting Substantive Test Sample P S R Summary for each Audit Program. 6.13 Preparing Substantive Test of High Value/Key P R Items Summary. – 6.14 Documenting Details of Errors in Samples, P R High Items and Key Items. 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the Audit P R S Programmes, if needed. 6.16 Execution of Audit Steps as per the Audit P P-S S-R Program Ascertaining Execution of relevant Audit P P-S S Programs 8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase RESPONSIBILITIES Guideline TASKS Deputy Director Director reference Director General Director 7.4 Documenting Internal Control Weaknesses P R – Impact Analysis. 7.5 Calculating Analytical Procedure Thresholds. P R S
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 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 8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase RESPONSIBILITIES Guideline reference TASKS 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
District%20Audit%20Guidelines%2027%20April%20CHANGES.docx