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Risk Based Internal Auditing

Risk Based Internal Auditing

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Published by: armada589162 on Dec 30, 2009
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10/03/2012

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Riskon
register

Level3processRiskforthis
audit

Control

MonitoringTests

Issue

Action

Conc

Conc

(appendixH)

RisksControls

Risksarenotknown

Risksarenotknown

None

Examineprocessesto
setuptheriskregister
andexaminethe
register

Noregister

Ariskassessmentwill
becarriedoutaspartof
thecontractingprocess
(seebelow)

Red

n/a

Significantrisksare
notunderstood

Significantrisksare
notunderstood

None

Examinetheprocess
toscoretherisks

Asabove

Red

n/a

Significantrisksare
notcontrolled

Significantrisksare
notcontrolled

None

Checkcontrols-
below

Asabove

Red

n/a

4.2.1Receive

instructionsfrom
countryoffice

Instructionsnot
received

Countryofficeconfirms
receipt.

HQchasesifno
confirmation
received

Checkedall
instructionsand
confirmationsfor
2003.Allsatisfactory

None

n/a

n/a

Green

4.2.1Receive

instructionsfrom
countryoffice

Instructionsarelate

NocontrolsatHQto
ensureinstructionsare
sentontime

None

n/a

NocontrolsatHQ
toensure
instructionsare
sentontime

CountryDirectorto
assumeresponsibility
fornotifyingthecountry
office

n/a

Amber

Driversnotavailable4.2.2Hiredrivers

DriversnotavailableListofdriversavailable
forhireiskeptbythe
compoundoffice

None

Checkedlist.Itisnot
regularlyupdated

Driversmaynotbe
available

Theuseofcontractors
istobeconsidered

n/a

Red

4.2.1Hiredrivers

Driversnotproperly
qualified

Driversdocumentsare
checkedandcopies
made

None

Checkedcopiesexist.Documentscould
beforged

Theuseofcontractors
istobeconsidered

n/a

Green

4.2.2Planroute

Routeisblocked

Workwithother
agenciesandthemilitary
toplanroutes

None

Checkthelastplan.
Examinedatesof
collectionanddelivery

HQalsotriesto
planroutes

Localofficetoplan
routes

n/a

Green

4.2.3Planroute

Routeisdangerous

Thearmyescorts
convoys

None

Askdriversand
supervisorabout
escorts

None-escortsare
provided

n/a

n/a

Green

4..2.4Arrangetocollect
food

Nofoodavailable!

HQarrangeforfoodto
availableinthe
warehouses

n/a

Checkloadingsheets
forthelorries

None-foodwas
available

n/a

n/a

Green

RBIA–Audit146database(part)

appendixK

©DavidMGriffiths

79

Riskon
register

Level3processRiskforthis
audit

Control

MonitoringTests

Issue

Action

Conc

Conc

(appendixH)

RisksControls

Fuelnotavailablefor
lorries

Loadfuel

Fuelnotavailablefor
lorries

Fuelisstoredinthe
compound

n/a

Checkfueltanks

Tankswereempty,
althoughstock
recordsshowed
theyshouldbefull

Theuseofcontractors
istobeconsidered

n/a

Red

Labourtoloadlorries
notavailable

4.2.5Loadfood

Noloaders

Thewarehouseprovides
loaders

Thesupervisor
maintainsday-to-
daycontrol

Supervisorsaidno
probleminthepast

None

n/a

n/a

Green

4.2.6DelivertocampFoodisstolen

Armyandpoliceprovide
someprotection

Thesupervisor
maintainsday-to-
daycontrol

Questionstaffand
otheragenciesabout
problem

Theftisaproblem,
butaswell
controlledas
possible

Noextraactionpossiblen/a

Amber

Lorriesnotavailableto
movefoodinland

4.3.1Checklorriesare
working

Lorriesarefoundtobe
unsuitableforthe
journey

Lorriesareservicedand
tested

Thesupervisor
maintainsday-to-
daycontrol

Requestarideinthe
lorries

2lorrieswerenot
workingduetolack
ofmaintenance
(badbrakes)

Theuseofcontractors
istobeconsidered

n/a

Red

4.3.1Checklorries

CheckisnotcompleteMaintenanceschedules
aresignedbythesenior
mechanic

Thesupervisor
maintainsday-to-
daycontrol

Checkschedules

Scheduledchecks
notalwayscarried
outduetoalackof
mechanics

Theuseofcontractors
istobeconsidered

n/a

Amber

4.3.1Checklorries

Actionisnottakenon
faults

Maintenanceschedules
aresignedbythesenior
mechanic

Thesupervisor
maintainsday-to-
daycontrol

Checkschedules

Repairsnotalways
carriedoutduetoa
lackofmechanics

Theuseofcontractors
istobeconsidered

n/a

Amber

Mechanicsnot
available

4.3.1Checklorries

Lackofmechanics

Twomechanicsareon
thepermanentstaff

Thesupervisor
maintainsday-to-
daycontrol

Talktomechanics.
ExamineworksheetsOnlyone,

inexperienced
mechaniconthe
staff

Theuseofcontractors
istobeconsidered

n/a

Red

4.3.2Carryout
maintenance
checksasperthe
lorrymanual

Maintenancechecks
notcarriedout
thoroughly

Maintenanceschedules
aresignedbythesenior
mechanic

Thesupervisor
maintainsday-to-
daycontrol

Checkschedules

Scheduledchecks
notalwayscarried
outduetoalackof
mechanics

Theuseofcontractors
istobeconsidered

n/a

Amber

4.3.3Repairlorriesas
necessary

Repairsnot
satisfactory

Lorriescheckedby
compoundsupervisor

Thesupervisor
maintainsday-to-
daycontrol

Requestarideinthe
lorries

1Lorrywasbadly
damaged

Theuseofcontractors
istobeconsidered

n/a

Amber

4.3.3Repairlorriesas
necessary

RepairsnotnecessaryRequestforrepairsand
sparepartsisapproved
bythecompound
supervisor

Thesupervisor
maintainsday-to-
daycontrol

Checkrequest
documents

Nodocuments
existforrequesting
spares

Theuseofcontractors
istobeconsidered

n/a

Amber

RBIA–Audit146database(part)

appendixK

©DavidMGriffiths

80

Riskon
register

Level3processRiskforthis
audit

Control

MonitoringTests

Issue

Action

Conc

Conc

(appendixH)

RisksControls

Sparesnotavailable4.3.3Repairlorriesas
necessary

SparesnotavailableHQarrangeforsparesto
beshippedout

Thesupervisor
maintainsday-to-
daycontrol

Talktosupervisorand
mechanic.Examine
anyavailable
documentation

Sparescantake
monthstoarrive

Theuseofcontractors
istobeconsidered

n/a

Red

6.6.1MaintainsystemsDatalostthrough
computerfailure

Notapplicable.No
computeronsite

n/a

n/a

n/a

n/a

n/a

n/a

Staffarenot
competent

6.7.1Establishjob
descriptions

Staffcompetencies
requiredhavenot
beenidentified

Jobdescriptionsare
maintainedforalljobs

None

Checkforjob
descriptionsofallstaff
levels

Nojobdescriptions
exist.

Jobdescriptionswillbe
writtenbytheendof
March2004

n/a

Red

6.7.2Carryoutregular
appraisals

Actualcompetencies
ofthestaffhavenot
beenmatchedwith
required
competencies

Allstaffhavetwo
appraisalseveryyear

None

CheckappraisalfilesNoappraisalsare
carriedout.

Targetswillbesetby
theendofMarchand
staffwillbeappraised
onthesebytheendof
September

n/a

Red

6.7.3TrainingofstaffTrainingisnot
provided

Appraisalsidentify
trainingneeds

None

CheckappraisalfilesMechanicsarenot
trained-butmove
ontooquickly

Theuseofcontractors
istobeconsidered

n/a

Red

6.7.3TrainingofstaffStaffnotallowedto
attendtraining

None

None

Questionstaffwho
havebeenoncoursesNocourses
available

Wewillensurestaffare
trainedaspartofthe
introductionof
contractors

n/a

Amber

LossoftheCharity's
assets

6.8.1ProvidesecurityLossoftheCharity's
assets

Thecompoundis
surroundedbyahigh
fence

None

Askedstaffabout
security

Thefenceis
regularlybroken
down-hencethe
fuelhasbeen
stolen

Theuseofcontractors
istobeconsidered

n/a

Amber

Thisisonlypartoftheauditdatabase.Itshouldbedownloadedfromhttp://www.internalaudit.biz/supporting_pages/download_manual.htm

RBIA – risks to be considered

appendix L

©David M Griffiths

81

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