Task plan
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Task plan
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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.
Performance audit
Planning
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:
sets out the audit objectives and the
audit questions
;
includes an
evidence collection plan
showing how it is planned to answer the audit questions;
identifies the anticipated impact of the audit; and
provides the
resources and timeframes
involved.
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:
areas on which the main observations are expected;
conclusions
that may be drawn and;
recommendations
that may be made.
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
Evidence collection plan template
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.
Related documents
Standards
ISSAI 300/37
ISSAI 3000/104
GUID 3920/56
Rules
Art 259(1) FR
Definition
Principles
Instructions
The area we want to examine, and why
Audit questions and scope
Audit approach
Likely outcome and potential impacts
Implementation of the audit
Inform the auditee of the start of the audit work
Changes to planning decisions during the audit
Resources
Last Modified
: 01/09/2023 14:44
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