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  • Internal Audit Manual

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    Mitch Tokong Minglana
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    The document outlines three types of audits conducted for local government units (LGUs): [1] Compliance audits assess adherence to policies, laws, and procedures; [2] Management audits evaluate internal control effectiveness and adherence to procedures; [3] Operations audits assess programs and projects for effectiveness and adherence to standards. Quality assurance and training policies are also discussed to improve standards over time. Risk guidelines are intended to identify high-risk teams to support annual work plans.

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    Internal Audit Manual (2)

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    The document outlines three types of audits conducted for local government units (LGUs): [1] Compliance audits assess adherence to policies, laws, and procedures; [2] Management audits evaluate internal control effectiveness and adherence to procedures; [3] Operations audits assess programs and projects for effectiveness and adherence to standards. Quality assurance and training policies are also discussed to improve standards over time. Risk guidelines are intended to identify high-risk teams to support annual work plans.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as doc, pdf, or txt
    44 views3 pages

    Internal Audit Manual

    Uploaded by

    Mitch Tokong Minglana
    The document outlines three types of audits conducted for local government units (LGUs): [1] Compliance audits assess adherence to policies, laws, and procedures; [2] Management audits evaluate internal control effectiveness and adherence to procedures; [3] Operations audits assess programs and projects for effectiveness and adherence to standards. Quality assurance and training policies are also discussed to improve standards over time. Risk guidelines are intended to identify high-risk teams to support annual work plans.

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    © All Rights Reserved
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    of 3

    Internal Audit Manual for LGUs

    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.

    TEAM RISK GUIDELINES

    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.

    P.S dili ako sa sure sa risk guidelines hahahaha

    PPS paki check rakan ang grammar sanan kung dungagan or bayloan pwede karajaw hahaha

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