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IA Clinic
การเตร�ยมการตรวจสอบ
แผนการตรวจสอบ แผนการ
ปฏิ�บ�ต�งาน ปฏิ�บ�ต�งานตรวจสอบ
หาร�อหน�วยร�บตรวจรายงานผล
การตรวจสอบต�ดตามผลการตรวจสอบ
ผลการประเม�นความเส��ยงRisk Assessment
ข้�อตรวจพบ
Preliminary Survey
a Plan (list of work to be done)has time period (starting point until
complete of job)Assign duties to audit staffnormally comprises of:
Audit issues Objectives Scope Procedures Resources allocation
Tips
Business Plan Permanent Files Risk register Previous Internal Audit Reports External Audit Reports Any third party reports (cooperation/complaints/
incidents) Board and Audit Committee minutes Staff handbooks Management Accounts and Financial reports
(Analyse) Web site (emerging issues) Stakeholders’ expectation
Specified
project/ job
Open meeting/ Audit brief with management (formal record) Risks Needed resources/ Agreed reporting lines
Research of clients’ business Flowcharting of business processes Internal Control (exist/ enough/ effective)
Walkthrough Test Test of control Substantive Test
Identify Major Risks Determine Audit Issues (Team Briefing) May have a preliminary report
• Assess the risks (Likelihood and Impact)
• Identify level of each risk• Identify target areas (H/ M/ L)• Testing (existing control)/ Evaluate
control activities (Compliance/ Substantive)
• Set the Audit Issues• Determine the objectives of the plan
A = Achievement of Objectives/ Goals of business
C = Compliance with laws and regulations
R = Reliability of Reporting
E = Efficiency and Effectiveness of operation
S = Safeguarding of assets/ enhancing values
A C R E S
Anticipated Outcome
Let the client lists the areas to be audited as outlined (consistent with audit objectives)
Ensure that everyone understands the specific scope and also agrees with it
Caution team to keep the audit within those bound
If the auditor cannot work within the agreed scope, discuss with CAE
Step-by-step Use appropriate audit techniques Sampling methods Working papers How to collect this kind of information or
evidence: Criteria Condition Effects Cause Recommendation
Avoid duplication of work/ procedures (even previous audit)
Consider both positive and negative aspects of the area being audited
Cost should remains in line Auditors can handle audit of many concerns at
the same time Assign competent auditors or consultants How to document the evidence (relevant/ reliable/
sufficient) Which types of Audit Program?
Standard Modified Tailor-made
AP has always to be approved by CAE before starting the bloc
Get the feedback in order to improve better audit program CAE can evaluate performance of audit team via Audit
Program Can be a training instrument especially for a new staff Do the checklist/ QAR checklist for controlling quality of AP Work should be completed in time as stated in AP One audit program may not fit all types of audit work Size of audit engagement determines ‘duration’ (period of
time) Tell client ahead of time (prepare for the audit) Have contact person or Liaison (client)
You can change the program (if circumstances are changed) but it always has to be approved
Always monitoring the AP (Audit Program Management)
Assess the accomplishment of audit objectives Which issue is confidential … taking care and
beware of it!!! make it confidential
Make it simple!!!
Thank you