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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 [link title="planning" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" /]
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 [link title="obtain%20feedback%20from%20auditees%20on%20the%20key%20elements" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Obtain-feedback-on-key-elements-of-the-draft-task-plan" /]
of the draft and seek to agree with them on [link title="practical%20arrangements" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Plan-communication-arrangements-and-other-practicalities" /]
.
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 [link title="planning%20steps" link="%2Faware%2FPA%2FPages%2FPlanning%2Fdefault.aspx" /]
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
[link title="audit%20questions" link="%2Faware%2FPA%2FPages%2FPlanning%2FDeveloping-audit-questions.aspx" /]
;
- includes an
[link title="evidence%20collection%20plan" link="%2Faware%2FDocuments%2FEvidence-collection-plan-template.docx" icon="file-word-o" /]
showing how it is planned to answer the audit questions;
- identifies the anticipated impact of the audit; and
- provides the
[link title="resources%20and%20timeframes" link="%2Faware%2FPA%2FPages%2FPlanning%2FResources-timetable.aspx" /]
involved.
Before the chamber approves the TP, it undergoes [link title="an%20independent%20quality%20review" link="%2Faware%2FPA%2FPages%2FPlanning%2FQuality-checks.aspx" /]
.
When the TP is approved the timing starts for the calculation of the length of the audit, which ‘shall, in general, not exceed [link title="13%20months" link="%2Faware%2FGAP%2FPages%2FStandard-timeframes.aspx" /]
’, and time can be booked to the task.
Shortly after TP approval, we [link title="inform%20auditee(s)" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx%23Inform-the-auditee-of-the-start-of-the-audit-work" /]
of the start of the audit work. The TP is an internal document, but teams can share extracts with auditees as [link title="appropriate" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx%23Inform-the-auditee-of-the-start-of-the-audit-work" /]
, in line with the ‘[link title="no%20surprises%20approach" link="%2Faware%2FGAP%2FPages%2FCommunication-in-audit.aspx" /]
’.
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
[link title="relevance" link="%2Faware%2FPA%2FPages%2FPlanning%2FMain-audit-question.aspx" /]
, materiality and [link title="risks%20to%20sound%20financial%20management" link="%2Faware%2FPA%2FPages%2FPlanning%2FRisk-assessment.aspx" /]
); 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
[link title="ECA's%20mandate" link="%2Faware%2FGAP%2FPages%2FThe-ECAs-access-rights.aspx" /]
).
- Disclose, and briefly explain, any significant departure from the
[link title="audit%20proposal%20(PAT)%20" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-proposal.aspx" /]
considered in the approval of the annual work programme.
- State whether the audit objectives, questions, scope and criteria have been
[link title="discussed%20with%20the%20auditee" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Obtain-feedback-on-key-elements-of-the-draft-task-plan" /]
at the appropriate level, and how account has been taken of any comments.
Audit approach
Present the evidence collection plan (recorded in a [link title="template" link="%2Faware%2Fdocuments%2FEvidence-collection-plan-template.docx" icon="file-word-o" /]
), either in an annex or imbedded in this section.
The [link title="evidence%20collection%20plan" link="%2Faware%2Fdocuments%2FEvidence-collection-plan-template.docx" icon="file-word-o" /]
documents the audit questions and sub-questions, and the criteria, types and sources of evidence and the [link title="audit%20procedures" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-procedures.aspx" /]
(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 [link title="likely%20outcome" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Consider-the-likely-outcome-of-the-audit" /]
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
Include the following elements:
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 [link title="clearing" link="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx%23Clearing-on-the-basis-of-individual-findings" /]
, 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
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 [link title="preparatory%20work" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" /]
. 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 [link new-window title="Budget%20and%20Financial%20Services" link="https%3A%2F%2Fthe-secretary-general.europarl.europa.eu%2Fen%2Fdirectorates-general%2Ffins" icon="external-link" /]
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 [link title="notify" link="%2Faware%2FGAP%2FPages%2FNotification.aspx" /]
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, [link title="questions%2C%20criteria%2C%20approach" link="%2Faware%2FDocuments%2FEvidence-collection-plan-template.docx" icon="file-word-o" /]
, and timeline for the task, as adopted in the task plan. Explain what is outside the scope. Seek to agree [link title="on%20practicalities" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Plan-communication-arrangements-and-other-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 [link title="checking%20facts%20and%20clearing%20findings" link="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx" /]
(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 [link title="%E2%80%98no%20surprises%20approach" link="%2Faware%2FGAP%2FPages%2FCommunication-in-audit.aspx" /]
’.
Resources
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