Annual Plan

Provide input on, and execute the annual plan for designated area, in order to contribute to the realisation of the departmental objectives

Activities include amongst others:

• Monitor hours within audit budget directives

Audit Preparation

Perform desk research on the assigned sub-area, in line with policies and operating procedures and guidelines of the Audit Manager, in order to contribute to an efficient audit execution

Activities include amongst others:

• Perform desk research
• Identify relevant areas of focus within sub-area
• Identify fraud risks in sub-area
• Identify which data is to be obtained during the audit
• Compose checklists for the execution

Audit Execution

Gather data within the assigned sub-area, with audit policies and operating procedures and directions of the Audit Manager, in order to obtain data that enables adequate analysis of operational and financial risks within the assigned sub-area.

Activities include amongst others:

• Obtain relevant documentation
• Interview involved management and staff
• Update Audit Manager on progress regularly
• Document evidence to support findings

Audit Findings Analysis

Analyse audit findings, in line with audit policies and operating procedures and directions of the Audit Manager, in order to identify financial and operational risks and control issues within the assigned sub-area.

Activities include amongst others:

• Execute analysis in line with procedures
• Check data with standards
• Discuss analysis with manager
• Draw conclusions based on analysis

Audit Reporting

Draft audit issues for the assigned sub-area, in the specified reporting format and in line with directions of the Audit Manager, in order to provide solid insights on financial and operational risks within the assigned areas to be included in the overall audit report.

Activities include amongst others:

• Include evidence in report
• Discuss findings in assigned area with management and include management response in report
• Inform Audit Manager on findings
• Draft report for assigned area

Follow-up

Provide management within the scope area with concrete measures for improvement and monitor implementation, based on audit findings or on request, in line with audit policies and operating procedures and guidelines from the Audit Manager, in order to assist management in translating risks into business process improvements.