Performance Manual – the audit process
SectionDocumentAuthorLast updatedReferenceThe manualPrefaceGriffiths19-Jun-2004
Introduction to the example manual
The manual is presented in the form of an actual manual for a fictitiousorganisation, “Famine Relief for Central Africa (FRCA)”. No connection with anyactual organisation is intended or implied.
The manual incorporates an example of an actual audit file. This example filediffers from an actual version in that:
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Much of a normal file would be hand written. Provided documents can beeasily read, there is no need to type them.
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All pages are numbered in this manual – this is to make assembling themanual easier.
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The audit file pages are filed chronologically, that is the most recent last in thefile section. In practice some documents might be filed with the most recenton top, since this is the latest version.
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Where there would be many documents, such as meeting notes or testdetails, only a sample are included.
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Draft documents are included, to show the audit process in full. In practicesome organisations may decide not to do this. I favour keeping importantdrafts, such as reports, as the reviewers may wish to see how issues wereresolved.
Copyright
This manual is the copyright of David M Griffiths. You may copy and amend it for the purposes of your organisation but not sell it. You should refer towww.internalaudit.biz in your manual.
Some parts of this manual refer to the Institute of Internal Auditors Standards andthe
numbers in brackets
refer to the relevant standard, or Practice Advisory (PA).Copyright of the IIA is acknowledged. The Institute does not endorse thisdocument in any way.
Final manual
When you change this document remember that “section breaks” are at the endof each page. If you exceed a page length you will need to insert two sectionbreaks to bring the pages into line. I suggest you amend the document withviewing returns and page breaks switched on. You will also need to alter theheaders to switch off “Same as previous”.
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