8.4 Key Tasks and Responsibilities: Audit Planning Phase RESPONSIBILITIES Guideline Deputy Director Director reference Director General Director 5.4 Determining Audit objectives and scope. P 5.5 Listing/ Updating Points for attention at next S R audit. P 5.6 Preparing/Issuing Entity communication letter. P R A 5.7 Preparing planning memorandum. P R 5.8 Revising Memorandum on post-planning P R changes. 5.9 Scheduling Important dates. R P 5.10 Preparing Tour Program.. S R A P 5.11 Pursuing Information requested from entity S officials. P Preparing Materiality assessment form 5.12 P R A Computing Expected aggregate and 5.13 P R planned precision form. Preparing Audit risk assessment form. 5.14 P R Preparing Inherent risk assessment form. 5.15 P R Developing Internal control questionnaire - 5.16 P R controls for overall environment. Documentation of the internal control 5.17 P R questionnaire general computer controls. – Documenting Internal control questionnaire 5.18 P R – application controls. Developing Control risk assessment form. 5.19 P R Documenting Analytical procedures assurance 5.20 P R form. Updating optimum combination of procedures. P R
8.4 Key Tasks and Responsibilities: Audit Planning Phase RESPONSIBILITIES Guideline reference 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 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 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 5.18 Documenting Internal control questionnaire – application controls. P R 5.19 Developing Control risk assessment form. P R 5.20 Documenting Analytical procedures assurance form. P R Updating optimum combination of procedures. P R
District%20Audit%20Guidelines%2027%20April%20CHANGES.docx