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Examination within a performance audit
Examination within a performance audit
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Notification
Audit
procedures
Deriving
audit findings
Clearing
findings
Supervision and review
Documentation
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Auditee data
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Interview
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Survey
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Benchmarking
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Auditing evaluations
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IT audit
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Audit evidence
The examination phase starts with approval of the
[link title="task%20plan" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx" /]
, and continues until the
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commences. It thus includes carrying out
[link title="audit%20procedures" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-procedures.aspx" /]
to collect and analyse data,
evaluating facts
against pre-determined
[link title="criteria" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-criteria.aspx" /]
, and drafting and
clarifying
audit findings.
Audit examination work takes place on the basis of the audit planning already undertaken and the task plan thereby developed. The plan should be followed insofar as possible, in terms of the work to be performed, resources, timeframes and quality. However, some parts of the audit may need to be reconsidered during the examination phase if the audit team encounters difficulties in gathering evidence. In general, the organisation of the audit should also satisfy the requirements of good project management.
It is critical that audit team considers from different perspectives the activity being audited and keep an unbiased attitude to information presented while being open-minded to different views and arguments. The exercise of sound professional judgement is particularly required in assessing whether the
[link title="quantity%20and%20quality%20of%20evidence" link="%2Faware%2FGAP%2FPages%2FAudit-evidence.aspx" /]
will enable sound conclusions to be drawn regarding the audit questions, and in determining the significance of audit findings.
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Last Modified
: 14/03/2022 12:10
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