[section separator="true"]
[section-item 9]
[row]
[column 12]
[toc-this]
Instructions
Programme logic model
The audit team is encouraged to build a programme logic model to set out the logic of the public intervention. This should give a comprehensive overview of the audit area.
Process flowchart
The audit team may need to present one or more elements of the programme logic model at a more detailed level. They can use a flowchart to do so. Flowcharts are maps or graphical representations of a process. Flowcharts are particularly useful for displaying how a process currently functions or could ideally function.
See [link lightbox title="flowchart%20example" link="%2Faware%2FPA%2FImages%2FFlowChartExample.JPG" icon="file-image-o" /]
List the expected key controls
Once the processes have been understood, it is necessary to identify the key controls that the audit team expects to find. Many risks to sound financial management can be derived from the lack or the malfunctioning of such controls. This list can also be used when building the [link title="Evidence%20Collection%20Plan" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx%23Audit-approach" /]
.
[toggles]
[toggle title="Example%20-%20Expected%20Key%20Controls"]
From the [link title="case%20study" link="%2Faware%2FPA%2FPages%2FPlanning%2FRisk-assessment.aspx%23Case-study" /]
on the audit of the translation expenditure of the institutions
|
Area Objective Activity Process
|
List of Expected Key Controls
|
|
1. Requests
|
Proper authorization procedures.
Rules adopted by the Parliament defining e.g. who can and who cannot require a translation, the number of pages accepted per type of request, deadlines.
Exceptions to the rules clearly stated.
Controls at the Planning stage to accept or reject requests.
Controls at the level of each language unit to accept or reject a request.
Monitoring controls and Management Information System: for example rejected requests by type and by DG, ratio of rejected requests over total number of requests, number of exceptions and their justification, requests submitted within the tabling deadlines and those submitted after the deadlines.
|
|
2. Planning
|
Controls that resources are proportionally spread between units and institutions.
Controls that the text has not already been translated in the past.
Controls that there is as little as possible idle time per translator. Translators are working on priorities and on the right tasks.
|
|
3. Translation
|
Heads of divisions should ensure that important translations are issued in due time.
Quality control/ revision.
|
|
4. Payment
|
Controls ensuring that tendering procedures are compliant with Financial Regulation. Calls for tenders ensuring that best value-for-money offers are selected.
Payment to freelancers: correct amounts, correct period, correct bank accounts.
Budgetary needs properly forecast and followed up.
|
[/toggle]
[/toggles]
[/toc-this]
[/column]
[/row]
[/section-item]
[section-item 3]
[row]
[column 12]
[toc fixed="true" selectors="h2%2Ch3" class="basic-toc" /]
[/column]
[/row]
[/section-item]
[/section]
