Performance Auditing Success is All in the Design - Chapters Site

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The Design Matrix- Performance Audit Tool • The purpose of the tool is to assist audit teams during planning to determine whether the following are significant to audit objectives: • internal controls, • compliance with laws and regulations, • fraud risk and/or other potential abuse are • This tool also helps to document that you have considered these important factors. 24
The Design Matrix- Performance Audit Tool A.1 Design and implementation of internal controls (GAS 7.11b, 7.16) Yes No N/A WP Reference or Auditor’s Note As Appropriate Did the Department design and implement policies and procedures for managing the program? A.2 Design and implementation of information system internal controls (GAS 7.11c,7.24-7.27) B. Potential for fraud and abuse (GAS 7.11d, 7.30) C. Legal and regulatory requirements, contract provisions (GAS 7.11d, 7.28) x Interview with Street Division Deputy Director D. Consideration of the nature of the program and needs of potential users (GAS 7.11a, 7.13) E. Results of Previous Audits (GAS 7.11e, 7.36) 25
Page 1 and 2: Success is all in the Design! IIA A
Page 3 and 4: Session Agenda - • Performance Au
Page 5 and 6: Performance Auditing Basics - Objec
Page 7 and 8: Performance Auditing Basics - The E
Page 9 and 10: Performance Auditing Basics - It is
Page 11 and 12: Audit Planning - Objectives - • P
Page 13 and 14: Audit Planning - The timeframe for
Page 15 and 16: Audit Planning - Where to start?
Page 17 and 18: Example - CIP Audit The Hook - Key
Page 19 and 20: Public Utilities CIP Audit Criteria
Page 21 and 22: Example - CIP Audit The Approach -
Page 23: The Design Matrix- Researchable Que
Page 27 and 28: Street Maintenance Audit The Design
Page 29 and 30: The Design Matrix- Development •
Page 37 and 38: Street Maintenance Audit Linkages-
Page 39 and 40: Design Summit- •Present Matrix an
Page 41 and 42: Key Takeaways- ‣The Design Matrix
Page 43 and 44: Prepared by: Date Prepared: Reviewe
Page 49: Prepared by: Date Prepared: Reviewe

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