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Published byArianna Barry
Modified over 4 years ago
Types Scheduled Audits Programmatic Assurance >Field Monitoring, Annual Reviews Reviews of Partners Financial Records > Spot Checks > Special Audits
Relevant Technical Notes 1. Terms of reference for conducting an audit 2. Terms of reference for conducting spot checks 3. Assessment of firms 4. Working with SAIs
Definition of Audit What it is and what it isnt Comparison with traditional financial audit
Scheduled Audits Components – Update of the micro assessment – Recommendations for improvement – Detailed testing of a sample of transactions Must be done jointly where work with the same partner
Spot Checks Definition of spot check What it replaces Who does it Coordination and sharing of results
Special Audits Terms of reference Coordination and sharing of results
Programme Monitoring Definition Relationship to audits and spot checks Who does it Coordination and sharing of results
Assessment of the Firm Prequalification Request for Proposal to qualified firms Who does it
Working with SAIs CPAP clause Funding
Questions? Role of internal audit? Who does the contracting? Improving the effectiveness of the audits?
Session 9b: Next steps on financial management harmonization and alignment.
Session 6: Harmonizing and Aligning Financial Management (FM) Arrangements.
The harmonized Programming Process. The harmonized Country Programming Process CCA Agree on the key development challenges.
Guidance Note on Joint Programming
Harmonized Approach to Cash Transfers to National Implementing Partners.
Assurance. Assurance: What & Why? Awareness of partners internal controls and financial management practicesAwareness of partners internal controls and.
Micro Assessment. What is a Micro Assessment? An assessment of the adequacy of the implementing partners financial management systems and internal controlsAn.
Harmonized Approach to Cash Transfers to Implementing Partners UNDG ExCom.
Maintaining Assurance. What is assurance? Determination if expenditures were for purposes intended Awareness of Internal controls - each partners financial.
A d d V Alue to public management Winding-up declaration Portuguese experience Carlos Trigacheiro Inspecção-Geral de Finanças (IGF) General Inspection.
Technical Meeting Closure : Winding-up declaration Commission Audit Approach Mark Schelfhout DG EMPL/I/4.
1 NORTH CAROLINA COUNCIL OF INTERNAL AUDITING October 31, 2007.
Working Group on Audit Chaired by Dagfinn Knutsen, Director, Internal Audit Division, OIOS, UN Secretariat Achievements for 2007.
RELATIONSHIP BETWEEN THE MANAGING AUTHORITIES AND THE PAYING AGENCIES IN THE MANAGEMENT OF RURAL DEVELOPMENT PROGRAMMES Felix Lozano, Head of.
12-May-151 Khan Younis Waste Water Treatment Plant Management Arrangements Khan Younis Waste Water Treatment Plant Management Arrangements.
This project is funded with support from the European Commission " Legal disclaimer: the contents of this material is the sole responsibility of implementing.
Chapter 5 IT Processes Presented by Dr. Mohamed Sammouda.
Managing the Information Technology Resource Jerry N. Luftman
1 Assessment: Audits. Assessment: Audits - Module 9 2 Learning Objectives At the end of this activity, you will be able to: Develop a process to prepare.
Chapter 4 IDENTIFYING RISKS AND CONTROLS IN BUSINESS PROCESSES.
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