Task plan

Task plan

Task plan

A document setting out the plan for the audit, including an assessment of the risks to sound financial management, the audit questions and criteria, the evidence to be collected or generated, and the procedures to be employed.
Ref: 34.700

Definition

The task plan (TP) sets out the information relevant and necessary for the chamber members to take a decision. It establishes the overall audit strategy, presents the scope, timing, and direction of the audit and guides the development of the more detailed audit programmes. When approved, it becomes the ‘contract’ between the reporting member and the chamber, in which the reporting member commits to deliver the task in accordance with the ECA’s methodology, within the established deadlines, and using the resources made available by the chamber.

Principles

Effective planning is key to successful task completion, helping to ensure its relevance, and that it can be achieved and add value. While preparing the task plan, we obtain feedback from auditees on the key elements of the draft and seek to agree with them on practical arrangements . The planned implementation of the task should be in line with the standard procedures and instructions in AWARE. Any expected deviations from the standard should be disclosed in the task plan. The planning steps are documented in Assyst, allowing for consultation by line management and chamber members, should they require detailed information not available in the task plan. Chamber decision making is based on a TP that succinctly covers key planning points. In particular the TP: Before the chamber approves the TP, it undergoes an independent quality review . When the TP is approved the timing starts for the calculation of the length of the audit, which ‘shall, in general, not exceed 13 months ’, and time can be booked to the task. Shortly after TP approval, we inform auditee(s) of the start of the audit work. The TP is an internal document, but teams can share extracts with auditees as appropriate , in line with the ‘no surprises approach ’.

Instructions

In order to keep the task plan concise, where possible use bullet points in place of detailed text, with hyperlinks to additional information in Assyst and elsewhere. Structure the TP as follows:

The area we want to examine, and why

Description of the audit area

Set out:
  • the main activities;
  • key financial information;
  • principal regulations and other governance arrangements;
  • main factors affecting performance;
  • objectives of the audit subject; and
  • the roles and responsibilities of the major actors.
This section should be as concise as possible.

Reasons for the audit

State:
  • why the audit topic was selected (including its relevance , materiality and risks to sound financial management ); and
  • how it will add value overall (provide more detail in the section on "Likely outcome and potential impacts").

Audit questions and scope

Audit questions

State the audit questions including the first level sub-questions.

Audit scope

  • Define and explain the parts of the organisation/programme/policy that are the subject of the audit.
  • Identify the time-period and geographical area(s) to be covered.
  • Note also areas of importance due to their nature and/or magnitude considered for potential inclusion in the audit scope, but rejected (e.g. because they would be too time-consuming, result in a less focused audit, or fall outside the ECA's mandate ).
  • Disclose, and briefly explain, any significant departure from the audit proposal (PAT) considered in the approval of the annual work programme.
  • State whether the audit objectives, questions, scope and criteria have been discussed with the auditee at the appropriate level, and how account has been taken of any comments.

Audit approach

Present the evidence collection plan (recorded in a template ), either in an annex or imbedded in this section. The evidence collection plan documents the audit questions and sub-questions, and the criteria, types and sources of evidence and the audit procedures (collection and analysis methods) that will be applied to answer them. Document more detailed information regarding the approach in Assyst, and link it from the evidence collection plan where useful. Outline and justify any planned use of external experts, surveys and sampling techniques. Provide full details in Assyst.

Likely outcome and potential impacts

Describe the likely outcome of the audit and potential impacts, which may include influencing future policies and programmes, cost-saving opportunities, and identification of examples of good practice. Address the audit questions, but do not be too detailed or overly optimistic about the expected impact of the audit. Where possible indicate:

Implementation of the audit

Resources and timetable

Include the following elements:
  • audit team members and time required, including external experts;
  • the planned location of missions and their expected cost;
  • a timetable with the key milestones for the task (from any preliminary work considered necessary through to the planned publication date of the report);
List and justify the anticipated costs for external experts, panels, surveys etc. If departing from the ECA’s standard approach, include information on and an explanation of clearing , publication, and dissemination of audit results. Add an explanation if it is expected that the audit will exceed the 13-months limit set in the financial regulation.

Risks to delivery within time and budget

  • Identify and disclose major risks to delivering the audit report (including any associated with access rights) within the projected timetable.
  • Determine the likelihood of each major identified risk occurring.
  • Assess the potential impact if the risks were to materialise.
  • Make proposals for managing each risk.

Inform the auditee of the start of the audit work

Once the chamber has approved the task plan, inform the auditees in writing of the start of the audit work. The director, principal manager or head of task can send the letter or e-mail, in line with chamber practice, and address it at an appropriate level as agreed with auditees during the preparatory work . Use standard notification letters in Eurolook and adapt them to the situation. Include with the letter the evidence collection plan (ECP) or extracts of the task plan with the ECP (without including the information internal to the ECA, such as resource table and quality management arrangements), information on the planned timeline for the work, and the names of the auditors concerned. The letter may also include initial requests for documents. Copy DG BUDG for all tasks addressed to the Commission. When making initial contact with the services of the European Parliament, include the director for Budget and Financial Services in the email. The Directorate of the Presidency provides general information on how to contact EU institutions and bodies (including the EIB). Send a formal letter to notify member states of audit work and visits. Keep supreme audit institutions (SAIs) informed and respect arrangements agreed regarding the coordination of our audits when sending the letter. Organise an opening (‘kick-off‘) meeting with the key individuals in EU institutions or bodies relevant to your audit. For example, staff concerned with managing or checking funds or policy areas covered in the scope of the task, auditee´s liaison officers for the task, DG BUDG officials. It is good practice for the reporting member or director to be represented in these initial meetings, unless they decide to set up individual meetings at their level. For sensitive or high profile topics, the reporting member may also inform or meet the Commissioner(s) concerned. Update the auditees on the key audit elements: objectives, scope, questions, criteria, approach , and timeline for the task, as adopted in the task plan. Explain what is outside the scope. Seek to agree on practicalities , if not yet done. In particular, discuss whether Commission staff will accompany auditors during visits in or on-line meetings with member states, and how and when the Commission will be informed of the results of on-the-spot visits. Explain, if needed, the procedures for checking facts and clearing findings (including time limits), the adversarial procedure, and arrangements for reporting.

Changes to planning decisions during the audit

Update the task plan as necessary during the course of the audit, whether due to unexpected events, changes in conditions or audit evidence obtained. This may have an impact on the nature, extent and timing of planned audit procedures. Present substantial changes to the task plan to the chamber for approval, and communicate them to auditees as appropriate, in line with the ‘no surprises approach ’.

Resources

to set out the audit questions and sub-questions, and the criteria, types and sources of evidence and the audit procedures for your performance audit.
Last Modified: 01/09/2023 14:44   Tags: