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MACEDONIA_presentationW1

Tanja Tasevska CSA, IDITSCD, CFE, CPA
Tanja Tasevska CSA, IDITSCD, CFE, CPA

The document discusses audit planning processes and selecting what to audit. It notes that strategic planning depends on objectives in a development strategy document and determines what, who, where, and when to audit. Annual planning is based on risk assessment analyses and includes proposals in an annual working plan. The main steps for selecting audit topics are identifying targets of opportunities, creating a list of possible topics, ranking them, giving proposals, submitting them for approval, and including them in an annual working plan.

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Audit selection strategic and annual planning Presenter: Tanja Tasevska Assistant General State Auditor, PA Department
4 May, 2009 Prague, 2009 2 OUR GOAL Sharing the experience with the implementation and development of PAs
4 May, 2009 Prague, 2009 3 Main topics Why is audit planning process important? Selecting what to audit; Selecting audit topics main steps; Processes in strategic and annual planning;
4 May, 2009 Prague, 2009 4 I.1. Why is audit planning process important? Basic principles; General standards; Field standards; Reporting standards;
4 May, 2009 Prague, 2009 5 I.1. Why is audit planning process important? Strategic Document Annual working plan Auditable units - auditees
4 May, 2009 Prague, 2009 6 I.2. Selecting what to audit Strategic planning What? Who? Where? When? Depends on the objectives derived from the Development strategy document Annual planning What? Who? Where? When? Upon the risk assessment analyses, proposals are included into Annual working plan for the current year
4 May, 2009 Prague, 2009 7 I.2. Selecting what to audit Entities; Activities; Programs; Functions; Projects; Public services issues; Organizational issues and other.
4 May, 2009 Prague, 2009 8 I.3. Selecting what to audit main steps Targets of opportunities; List of possible topics; Ranking; Giving proposals; Submitting; Approval; Annual working plan;
4 May, 2009 Prague, 2009 9 I.4. Processes in strategic and annual planning
4 May, 2009 Prague, 2009 10 Thank you for your attention! Discussion? Questions?

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MACEDONIA_presentationW1

  • 1. Audit selection strategic and annual planning Presenter: Tanja Tasevska Assistant General State Auditor, PA Department
  • 2. 4 May, 2009 Prague, 2009 2 OUR GOAL Sharing the experience with the implementation and development of PAs
  • 3. 4 May, 2009 Prague, 2009 3 Main topics Why is audit planning process important? Selecting what to audit; Selecting audit topics main steps; Processes in strategic and annual planning;
  • 4. 4 May, 2009 Prague, 2009 4 I.1. Why is audit planning process important? Basic principles; General standards; Field standards; Reporting standards;
  • 5. 4 May, 2009 Prague, 2009 5 I.1. Why is audit planning process important? Strategic Document Annual working plan Auditable units - auditees
  • 6. 4 May, 2009 Prague, 2009 6 I.2. Selecting what to audit Strategic planning What? Who? Where? When? Depends on the objectives derived from the Development strategy document Annual planning What? Who? Where? When? Upon the risk assessment analyses, proposals are included into Annual working plan for the current year
  • 7. 4 May, 2009 Prague, 2009 7 I.2. Selecting what to audit Entities; Activities; Programs; Functions; Projects; Public services issues; Organizational issues and other.
  • 8. 4 May, 2009 Prague, 2009 8 I.3. Selecting what to audit main steps Targets of opportunities; List of possible topics; Ranking; Giving proposals; Submitting; Approval; Annual working plan;
  • 9. 4 May, 2009 Prague, 2009 9 I.4. Processes in strategic and annual planning
  • 10. 4 May, 2009 Prague, 2009 10 Thank you for your attention! Discussion? Questions?