Show/hide Sharepoint toolbar
Toggle navigation
Menu
Aware
General
Compliance
Concepts
Planning
Examination
Reporting
Financial
Concepts
Planning
Examination
Reporting
Performance
Currently selected
Concepts
Planning
Examination
Reporting
More
Review
Opinion
Tools
How To ?
Page index
Resources
Terms
It looks like your browser does not have JavaScript enabled. Please turn on JavaScript and try again.
Planning a performance audit
Planning a performance audit
Page Content
[section]
[section-item]
[row]
[column 12]
[tabs color="%2328A86C"]
[tab title="Awareline" icon="compass"]
Audit
proposal
Understanding
audit area
Risk
assessment
Detailed
planning
Audit
questions
Audit
criteria
Audit
procedures
Resources
Timetable
Quality
checks
Task
plan
Stop audit
[icon name="ion-android-bus" size="x2" color="%23b6c511" hover-style="zoom" /]
Main question
Breaking down questions
Issue analysis
[icon name="ion-android-bus" size="x2" color="%23b6c511" hover-style="zoom" /]
Knowledge synthesis
Risk identification
Assess risk level
Focus on key risks
The work in the planning phase develops and expands upon information contained in the
audit proposal
. The main objective is to determine whether the audit is
realistic, realisable and likely to be useful
. This phase may lead to the preparation of the
task plan
or a
reassessment
of whether to carry out the audit as planned in the
annual work programme
.
The extent of the work necessary depends on the audit team's existing
knowledge of the audit area
, but must be such as to enable the preparation of the
task plan
. If the audit area and possible
audit questions
are well known, or the audit subject derives from existing financial or compliance audits, preliminary work may be unnecessary. Detailed audit testing work should not be carried out at this stage; rather, the emphasis is on considering the
[link title="availability%20of%20information" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx%23Identify-the-audit-evidence-and-its-sources" /]
and the
feasibility of methods
.
[/tab]
[tab title="Pages" icon="ion-ios-list-outline"]
[index-page audit_type="Performance%2Baudit" audit_phase="Planning" page_size="200" /]
[/tab]
[/tabs]
[/column]
[/row]
[/section-item]
[/section]
Last Modified
: 24/05/2023 12:01
Tags
: