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Internal Audit Manual
Internal Audit Manual
Types of Audit
Compliance Audit
Compliance audit is the first way before we go to the second type of audit which is the
Management Audit and last one is the Operations Audit. In this type of audit the "Compliance
Audit" it deals to assess the policies of the management, if they are complying with the laws,
regulations, and together with the procedures of the LGUs, this includes the standards and that
measures the accountability.
Management Audit
In this type of audit the "Management Audit" is intended to establish the internal controls
effectiveness and it helps the management organization to regulate if they are obeying with the
procedures in order for them to achieve the objectives of internal control in a span of time.
Operations Audit
In this type of audit the "Operations Audit" its rule is to assess if the program of LGU including
the operations and projects are effectively following with the standards and govern with
policies of the management as well as the laws, regulations and procedures. And another rule
of this audit is to evaluate the results, outcome and processes in the operations of LGU if they
are managing well.
The efficiency, effectiveness and standards are important in assessing in the government
operations so that they will have a better management system.
QUALITY ASSURANCE
The Quality assurance for the LGU shall follow according to what is the sets standard in order to
be sure that the quality assurance are applying properly with accordance with the standards
and to improve its quality and the standard in the upcoming years.
ANNEX 1
TRAINING POLICY
The training Policy have a purpose, scope and policy criteria of the management.
PURPOSE
This policy aims to apply the framework to ensure the Internal Audit Manual of LGU support
staff and apply knowledge and improve skills that is needed to carry out their responsibilities.
SCOPE
This policy sets the Internal Audit Manual of LGU employees and staff to have sufficient training
benefits as per management terms within the organization.
POLICY CRITERIA
Internal Audit Manual of LGU (IAMLGU) will have the following factors in training program, it
includes the;
The development of each Professional staff members and employees in line with the
IAMLGU
To have technical knowledge, skills, and compentencies that js require for the LGUt to
enhace the whole quality of their work
To have Continuous Professional Educational Requirement (CPE) to those employees
and staff who would want to have higher Professional Qualifications.
Risk guidelines this includes the guidelines of the each team from individual trainee. This
guidelines are implemented in order to support the annual work plan in the management. Its
objectives is to identify those team that will have a higher score risk.
PPS paki check rakan ang grammar sanan kung dungagan or bayloan pwede karajaw hahaha