SPWP 2

AUDIT TOPIC SCORING FORMAT

(ISSAI 3000/36, 3000/89-95)
Proposed audit topic:
Proposed by: name sign
Reviewed by name sign
Approved by name sign
Auditors involved in scoring names sign
Proposal date: Scoring Date:

No Criteria comment Score

1 SIGNIFICANCE
1.1 Materiality (ISSAI 300:33;
3000:83 and 90-91)
1.2 Environmental impact

1.3 Public accountability

1.4 Possible impact

1.5 Legislative or public

interest
1.6 Risks to the SAI (ISSAI
300:9 and 3000:89)
1.7 Departmental issues

1.8 Suitability

1.9 Timeliness

1.10 Previous audit work

1.11 Other major works

planned or in progress
likely to affect
assessment
2 AUDITABILITY
2.1 Availability required
evidences
2.2 Resources Availability
2.3 Availability required
skills
The auditor scores each criterion on a scale of 0 to 3 as follows:

 0 = does not meet the criteria - and is thus not suitable for audit
 1 = meet the criteria to a low degree
 2 = meet the criteria to medium degree
 SPWP 2

 3 = meet the criteria to high degree