Republic of the Philippines

PROVINCE of XXXXXXXX
XXXXXXXXXXXXXXXX

AUDIT DISCUSSION DRAFT

Republic of the Philippines

(Name of LGU)
(Date Prepared)
(File Reference Number)

Auditee: Provide the name of the LGU or part of the LGU that is being audited as
represented by the department/division/section/unit head
Audit Period: Provide planned start and finish dates of the audit
Audit Scope: Briefly describe the parameters of the audit work, the audit tools, techniques
and methodology to be utilized and the sampling method to be used. The scope will differ
depending on whether it is management or operations audit
Audit Objectives: Briefly state the intended accomplishment/s of the engagement.
Objectives should be specific, measurable, available, realistic, time bound
Risks: Briefly describe any potential risks to the audit, for example, threats to impartiality
and objectivity.
CRITERIA CONDITION CAUSE CONCLUSION RECOMMENDATION(S) INCLUDE COMMENT
(What (What does (Why the (Impact of (What should IN
should exist) difference the management do) REPORT
exist) exists) difference)
Describe a State a Describe the Describe the Description of the Yes or No Remark to
standard by significant cause evaluation of proposed action to justify/explain
which a deficiency fact criteria and the address the probable inclusion or
condition is backed up by conditions that cause and improve the exclusion from
compared. substantial could either condition. report
evidence result in
compliance
Standards with laws
can be laws, regulations and
rules, policies
regulations, supported by
policies, substantial
orders, evidence
guidelines,
procedures,
plans,
targets best
practices etc.

Prepared by:
Provide name(s) of the internal auditor(s) responsible.
Discussed with:
Provide list of officials that the discussion draft has been discussed with.
Date:
Approved by Head of Internal Audit: