Audit Policy and Procedure Manual - Civil Aviation Authority of Nepal

Civil Aviation authority of Nepald) Methodologye) CommunicationsAudit Policy and Procedure Manualf) Specialist assistanceg) Parallel findings and observationsh) Budget3.2.3.1 Objective(a)3.2.3.2 Scopei) Organization management personnelj) Team composition; andk) Audit scheduleThe audit plan should state the audit type (Chapter 2, Section 2.4) asapplicable.The following should be specified where applicable:(a)(b)the specialty areas (including elements therein) of the organization to beaudited;the period back in time that the audit will cover; and3.2.3.3 Organization DescriptionThe audit plan should provide specific information on the organization. This will providethe reader with an overview of the organization and will include information pertaining tothe following:(a)(b)(c)3.2.3.4 Methodologythe number of employees and their location;bases of operation; andany other information required by the applicable functional area proceduremanual.The audit plan should describe the methodology to be used during the audit including:(a)(b)(c)the manner in which the audit is to be conducted (i.e., procedures specified in theAudit Policy and Procedure Manualthe specific procedures to be followed (specialist guidance such as checklists, formsand guidance materialsthe sampling method(s) to be used; and(d) details pertaining to maintenance of the audit file required by section 3.2.5.Issue: 2Revision: 00Date: June 201314