Audit

Engagement Planning Audit Execution Audit Reporting Follow up Audit

Executive (LCE)
Local Chief

Give directives Report to LCE END

and guidance Report to LCE

YES
Advise LCE on all YES
Head of Internal

matters and
Audit (HoIA)

discuss potential NO YES

audit areas Review and NO YES
Review and NO NO
approved Review and
approved Review and
approved
approved

START
Initial Audit
Report
Internal Auditor

Document Determine
Develop Audit Findings and Preparation
understanding of resources
the Mandate/ required for the Recommendations for Exit Monitor
Program/ Project audit Conference implementation Prepare
Preparation of Final
of approved Follow-Up
Determine Audit Determine Key Audit Report Audit Report
Performance Audit Findings
Objective, Scope,
Criteria, and Indicators
Evidence (KPIs)
Management Operations FinalAudit Follow-Up
Audit Audit Audit
Report
Report
Audit Engagement Plan
(AEP), Audit Notification
Memorandum
Office (Auditee)

Minutes of
Exit Conference the Meeting
Entry Scheduling
for the Exit
Resolve non-
Conference Conference implementation of
Audit
Recommendation
Schedule and
Invitation for
Exit Conference