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Audit Plan

Department of Information Technology


Audit plan Details
Auditor contact
details

Concise Details

Objectives

Name: Paul Angelo P. Pablo

For the auditee to have an access


Address: Sinsayon, Santiago City, in case of queries.
Isabela
Telephone (w):
Telephone (m): 09154990642

Auditee contact
details

Contact person: Winnelea Aggapay,


Governor
Address: Information Technology
Department, University of La Salette,
Santiago City, Isabela

For the auditor to have contact in


case of clarification and other
concerns.

Telephone (w):
Telephone (m):
The location to be
audited

Not yet discussed by both parties

The location must be agreed upon


by both parties.

The scope of the


audit

Constitution and By laws

Sources of funds

Common expenses

Projects, programs and activities


held

To properly assess the compliance


with rules and regulation; the
effectiveness and efficiency of the
operations and the reliability of the
financial reports.

Organizational structure

Accomplishment reports

Chart of Accounts

Financial Statements

Source documents

Internal Control if available

The scheduled time


and proposed

Third week of January up to first For the auditor to have enough


week of March.
time to conduct its audit and to

mitigate the risk of time pressure.

duration of the audit,


including desk audit,
site audit and
delivery of final
report.
Date for receipt of
desk audit
documentation and
time frame for
review of
documentation

Fourth week of January

To properly arrange in advance the


site audit and reviewing and
clarifying issues prior to audit.

The preliminary
agenda for the site
audit

Discussed the audit procedure to be For the auditee to manage the


taken and the needed evidences for daily works and for them not to be
the audit process.
hassle with regards to their
schedules.

Proposed date for


completion of follow
up actions

Third week of February

To prepare
needed.

the

audit

reports

Both parties must comply for the To respect the privacy of both
Statements of
confidentiality, OHS confidentiality of all information in parties specially the client's
information.
compliance and other the audit process.
business criteria
Reasons for
termination of audit

Personal threat to the auditor, fraud To prevent termination of audit,


committed
by
both
parties, both parties must agree on these
inappropriate
disclosure
of issues prior to the start of audit.
information, noncompliance with the
engagement contract.

Actions or recourse
in case of
disagreement

In case of disagreements, both parties To prevent conflicts or worst, the


must review their engagement termination of audit.
contract and discuss the conflicts.

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