AUDIT PROGRAM PREPARATION

MODULE (APPM)

USER’S GUIDE
©2019 – AUDIT PROGRAM PREPARATION MODULE version 1.0.0
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I. Introduction

II. Features and Functionalities of APPM

III. AUDIT PROGRAM PREPARATION MODULE (APPM)

IV. APPM Homepage

V. SYSTEM SETUP
5.1 ADDING AN AUDIT PROGRAM TYPE
5.2 ADDING A SIGNIFICANT ACCOUNT
5.3 ADDING AN AUDIT PROGRAM TEMPLATE

VI. TRANSACTIONS
6.1 AUDIT PROGRAMS

VII. REPORTS
7.1 AUDIT PROGRAM

VIII. UTILITIES
8.1 Change Password
8.2 System Profile
8.3 User’s Guide

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I. Introduction

Audit Program Preparation Module (APPM) is a tool used as a reference for preparing an audit
program.

II. Features and Functionalities of APPM

APPM generates audit programs. The following are the reports generated alongside with
supporting documents.

1. Cash Examination Report

a. Cash Count Sheet
b. Schedule
c. Reconciliation of Statement of Accountability

III. Accessing the Audit Program Preparation Module (APPM)

1. At the address box type your office APPM Uniform Resource Locator (URL) then press enter

Enter URL here

Figure 3.1. Address Box (URL)

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2. Enter username and password.

Figure 3.2. Login Form

3. Click on LOGIN

IV. APPM Homepage

Menus available.

1. Home

2. System Setup

3. Transactions

4. Reports

5. Utilities

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Figure 4. APPM Homepage

V. SYSTEM SETUP

Click on System Setup to display the submenus.

Figure 5. System Setup submenus

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5.1 ADDING AN AUDIT PROGRAM TYPE

1. Click on System Setup and select Audit Program Type. The Audit Program Type page will
display on the screen.

Figure 5.1.1. Audit Program Type List

2. Click to add an audit program type. The Audit Program Type form will be
displayed.

Figure 5.1.2. Audit Program Type form

3. Enter an audit program type then click Save.

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5.2 ADDING A SIGNIFICANT ACCOUNT

1. Click on System Setup and select Significant Account. The Significant Account page will
display on the screen.

Figure 5.2. Significant Account page

2. Click to add a significant account. The Significant Account form will be displayed.

Figure 5.3. Significant Account form

3. Enter Description for the Significant Account.

4. Select Audit Program Type from the dropdown list.

5. Click Save.

5.3 ADDING AN AUDIT PROGRAM TEMPLATE

1. Click on System Setup and select Audit Programs. The Audit Programs page will display on
the screen. (List of audit programs will be displayed per type of Audit Program.)

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Figure 5.3. Audit Programs

2. Click to add an audit program template. A dialog will be displayed.

Figure 5.3. Audit Programs

3. Enter a name for the template in Template Name field.

4. Select significant account.

5. Add Significant Area by clicking the button. Enter significant area in the text
field. Repeat to add multiple Significant Areas.

6. Click the button if there is a sub-significant area.

7. Add Risk Area by clicking the button. Enter risk area in the text field. Repeat to
add multiple Risk Areas.

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8. Click the button to enter Audit Criteria.

9. Click the button to enter Source Documents/Reference

Materials.

Audit Objectives

10. Add audit objectives by clicking the button. The text field for the audit
objective will be displayed (Figure 5.4). Enter an audit objective.

Figure 5.4. Add Audit Objective

11. Select the corresponding audit assertion by ticking the checkbox. Repeat 10 and 11 to enter
additional audit objectives.

Audit Procedures

12. Click on the button to add audit procedures. A row will be displayed
(Figure 5.5). Enter an audit procedure in the Audit Procedure text field.

Figure 5.5. Add Audit Procedure

13. Select assertion/s from the Assertions Addressed field. Note: Audit Assertions selected when
adding an audit objective will be displayed in the dropdown list.

14. Enter the working paper reference no. or the working paper used in the W/P Ref. field.
Repeat steps 12 to 14 to add another audit procedure.

15. Click the button to save the template.

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VI. TRANSACTIONS

Click on Transactions to expand its submenus.

Figure 6. Transactions

6.1 AUDIT PROGRAMS

1. Click on Transactions and select Audit Programs.

Figure 6.1.a. Audit Programs

2. Select the following:

a. Sector
b. Cluster
c. Audit Group
d. Audit Team
e. Agency/Auditee
f. Audit Engagement

3. Click the button to add new audit program. A dialog form will be displayed. (Figure
6.1.b.)

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Figure 6.1.b. Adding an Audit Program

4. Select a template to be used.

5. The following fields will be filled up automatically if there is an existing data:

a. Audit Program Type

b. Significant Account
c. Significant Areas
d. Risk Areas
e. Audit Criteria
f. Source Documents/ Reference Materials
g. Audit Objectives and its Assertions
h. Audit Procedures, Assertions Addressed and Working Papers

6. Enter additional data for the audit objectives or remove existing ones if not applicable.

7. Enter additional audit procedures or remove those in the list if not applicable.

8. Enter data for each audit procedure:

a. Assigned To
b. Mandays/Period
c. Prepared by
d. Reviewed by

9. Click the button to save the audit program.

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VII. REPORTS

Click on Reports to expand its submenus.

Figure 7. Reports

7.1 AUDIT PROGRAM REPORT

1. Click on Reports and select Audit Programs.

2. Select the following:

a. Sector
b. Cluster
c. Audit Group
d. Audit Team
e. Agency/Auditee
f. Audit Engagement

3. The lower part of the Audit Program Report page (Figure 7.1.a) shows the cash examination
reports done within the selected agency.

4. Select from the list then click on the button to view the Audit Program. A preview of
the selected audit program will be displayed. (Figure 7.1.b).

5. Click on the Print icon located at the upper right part of the page to print the Audit Program.

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Figure 7.1.a Audit Program Report Page

Figure 7.1.b Audit Program Preview

VIII. UTILITIES

Click on Utilities to expand its submenus.

Figure 8. Utilities

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8.1 Change Password

Expand Utilities and select Change Password. It will redirect you to a change password page.

Figure 8.1. Change Password

8.2 System Profile

Expand Utilities and select System Profile.

FIgure 8.2. Utilities – System Profile

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8.3 User's Guide

Click on Utilities and select User's Guide.

FIgure 8.3. Utilities – User’s Guide

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