Derularea misiunii de audit public intern

Etape

Proceduri
Documente
_________________________
____________________________
|Iniierea auditului
| |Ordinul de serviciu
A-01|
->|P01, P02, P03
|->|Declaraia de
|
| |_________________________| |independen
A-02|
|
_________________________
|Notificarea privind
|
| |Colectarea i prelucrarea| |declanarea misiunii
|
|->|informaiilor P04
| |de audit public intern B-01|
| |_________________________| |____________________________|
_______________ |
_________________________
____________________________
|Pregtirea
| |->|Analiza riscurilor P05
|->|Tabelul <<puncte tari
|
|misiunii
|_| |
| |i puncte slabe>>
C-01|
|de audit
| | |_________________________| |____________________________|
|_______________| |
_________________________
____________________________
|
| |Elaborarea programului de| |Programul de audit
A03|
|
|->|audit public intern P06 |->|Programul preliminar
|
|
| |
| |al interveniilor la
|
|
| |_________________________| |faa locului
A03-1|
|
|
|____________________________|
|
|
_________________________
____________________________
|
->|Deschiderea edinei P07 | |Minuta edinei de
|
|
|
|->|deschidere
B-02|
|
|_________________________| |____________________________|
|
_________________________
____________________________
|
|Colectarea dovezilor P08 | |Teste
A-04|
|
->|
|->|Formularele
|
|
| |
| |constatrilor de audit A-05|
|
| |_________________________| |____________________________|
|
|
_________________________
____________________________
|
| |Constatarea i
| |Formular de constatare
|
|
|->|raportarea
|->|i raportare a
|
_______v_______ | |iregularitilor P09
| |iregularitilor
A-06|
|Intervenia la | | |_________________________| |____________________________|
|faa locului
|_|
_________________________
____________________________
|_______________| | |Revizuirea documentelor | |Nota centralizatoare a
|
|
|->|de lucru P10
|->|documentelor de lucru
C-02|
|
| |_________________________| |____________________________|
|
|
_________________________
____________________________
|
| |nchiderea edinei P11 | |Minuta edinei de
|
|
->|
|->|nchidere
B-03|
|
|_________________________| |____________________________|
|
_________________________
____________________________
|
|Elaborarea proiectului de| |Proiect de raport
A07-1|
|
->|raport de audit P12
| |
|
|
| |_________________________| |____________________________|
|
|
_________________________
|
| |Transmiterea proiectului |
|
|->|de Raport P13
|
|
| |_________________________|
|
|
_________________________
____________________________
|
| |Reuniunea de conciliere | |Minuta Reuniunii
|
_______v______
|->|P14
|->|de conciliere
B-04|
|Raportul de
| | |_________________________| |____________________________|
|audit public |->|
_________________________
____________________________
|intern
| |->|Raportul final P15
|->|Raportul final
A07-2|
|______________| | |_________________________| |____________________________|
|
|
_________________________
|
|->|Supervizarea P16
|
|
| |_________________________|
|
|
_________________________
|
| |Difuzarea Raportului de |
|
->|audit public intern P17 |
|
|_________________________|
_______v______
_________________________
____________________________
|Urmrirea
|
|Urmrirea recomandrilor | |Fia de urmrire a
|
|recomandrilor|---->|P18
|->|recomandrilor
A-08|
|______________|
|_________________________| |____________________________|