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CÁ NHÂN KẾT QUẢ MẪU GHI Ở CẤP KIỂM TOÁN TÀI CHÍNH KẾT QUẢ MẪU GHI AT THE Tên CẤP tài chính kiểm toán của năm tài chính phản biện Rà soát Name tên đối tượng của kiểm toán quản lý / giám đốc Thực hiện giai đoạn kiểm toán tài chính (khoanh tròn) WP Không có ref WP Không có ngày Chữ ký Kế hoạch /Thực hiện / báo cáo ngày Chữ ký tham chiếu QAQ | Appendix 5D INDIVIDUAL FINDING RECORDING FORM AT THE FINANCIAL AUDIT LEVEL FINDING RECORDING FORM AT THE FINANCIAL AUDIT LEVEL Name of Reviewer Signature Date Financial year QAQ reference Reviewing object name Name of audit manager Director Signature Date Conducting Financial audit phase Planning Conducting Reporting circle please WP No WP ref No Observation Insert the observation here Cause Write the reason of observation including the sub element reference Effects Write down impact of observation Feedback from the Audit manager Audit director Insert the feedback here Recommendation Insert recommendation INDIVIDUAL FINDING RECORDING FORM AT THE FINANCIAL AUDIT LEVEL This is trial version www.adultpdf.com 241 FINDING RECORDING FORM AT THE FINANCIAL AUDIT LEVEL Name of Reviewer Himanshu Financial year 2007 QAQ reference Signature 31.10.2008 C1 Reviewing object name Agency of secondary education Name of audit manager Director Gautam Signature Date 01.11.2008 Conducting Financial audit phase ducting Reporting annin circle please WP No RW08-1 WP ref No R - 3 Observation INTOSAI Standards paragraph 3.1.3 k International Auditing standards 300 paragraph 2 8 9 and International Standards of Supreme Audit Institution 1300 require working papers to include a planning memorandum. Although the SAI methodology requires the preparation of planning memorandum there was no planning memorandum on file. There was no indication that a plan was prepared before the execution of the audit. Cause During the period under review the SAI was under pressure to meet the statutory deadline and teams were going out for audits without preparing audit plans and there was no proper supervision. Last year the report was produced six weeks after the deadline. Effects Objectives of the audits may not be achieved due to lack of planning and this may result in wastage of resources. Feedback from the Audit manager Audit director The observation is noted and we make all the necessary effort to prepare .
