Professional Documents
Culture Documents
INTERNAL AUDIT
Auditing Concept
Causing delays
Independent
Prepayment
Compliance Checks
External Audit
Certification
of Financial
Statements
Audit of
Receipts
Compliance
with Rules and
Regulations
Pre-Audit
Internal Audit
System Review
Strengthening of Internal
Checks
Performance Evaluation
Efficiency
Economy
Effectiveness
(GRADUAL ELIMINATION)
INTERNAL AUDITING
Internal auditing is an independent, objective assurance
and consulting activity designed to add value and
improve a Local Governments operations.
Internal auditing helps a Local Government accomplish
its objectives by bringing a systematic, disciplined
approach to evaluate and improve the effectiveness of
risk management, control, and governance processes.
Council
Monitoring
Committees
Accounts
Committee
Auditor
General
District
Ombudsman
Complaint
Cell
District
Data
Office
Copies
Public Document
Annual
AnnualAppraisal
Appraisalofof
Local
LocalGovernment
Government
Information
Citizens
Social
Audit
Other
Offices
Other
Sources
Governance
Process
Evaluation
Nazim
Internal Auditor
Periodical
PeriodicalInternal
Internal
Audit
AuditofofOffices
Offices
PerforInternal
mance
Controls
Audit Assessment
Special
Special
Investigation
Investigation
Systems
Review
Info
Systems
Audit
Independence
Planning Materiality
Professional Proficiency
Staffing
Knowledge, Skills, and Disciplines
Performance Evaluation
Supervision
Due Professional Care
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SCOPE OF GOVERNANCE
PROCESS EVALUATION
The Internal Auditor undertakes the evaluation of:
Regulatory framework
Citizens service
Morale of executives and staff
Value system of executives
Office culture
Goal setting
Incentive mechanism
Communication system
Organisational structure
Staff competence levels
Managerial follow-ups
Accountability
PERFORMANCE AUDIT
A. Evaluation of Performance Management
System (PMS)
B. Quality of Data used by PMS
C. Linkage of Government Performance with
Employees Appraisal
D. Incentive Mechanisms
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Assessment Methodology
5 Phases
SPECIAL INVESTIGATION
While conducting the special
investigations in any office or covering two
or more offices, the investigator shall plan
the investigation process, collect the
evidence, identify the suspects and report
the findings to the Nazim or committee
concerned.
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Do You Know
Who is responsible for setting the internal
controls in Local Government offices
How is Information System Audit carried
out
What are the elements of Performance
Audit
Why does the audit team assess the
morale, ethical practices, discipline and
efficiency of office executives
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