CONCEPTUAL FRAMEWORK AUDITEE AGENCY

DATA GATHERING

DATA ANALYSIS/EVALUATION

OUTPUT/RESULT/CONCLUSION

RECOMMENDATION

AGENCY

TRANSACTIONS

IDENTIFY IR and CR

TEST OF CONTROL -SUMMARY OF CONTROL ATTRIBUTES -SUMMARY OF CONTROL BREAKDOWN

1.AGENCY INCLUDED 1.a TRANSACTION INCLUDED 1.b TRANSACTION EXEMPTED 2.AGENCY EXEMPTED

-CONTROL ENVIRONMENT -RISK ASSESSMENT -INFORMATION AND COMMUNICATION -MONITORING

-CA -SALARIES & TERM LB -INFRASTRACTURE -CAPITAL ASSETS, GOODS & SERVICES -FUND TRANSFER -DISPOSAL OF ASSETS & SERVICEABLE PROPERTIES -OTHER TRANSACTION (IDENTIFY)

SET CRITERIA -IMPACT -LIKELIHOOD

PRIORITIZE RISKS -SYSTEMS -PROCESSES

ICQ QUESTIONAIRES/FLOW CHARTS/INTERVIEW/INQUIRY/OBSERVATION

IDENTIFY AGENCY/TRANSACTION -HIGH RISK - INCLUDE -LOW RISK - EXEMPT

UNDERSTAND PROCESSES/SYSTEMS