1. “Audit selection – strategic and
annual planning”
Presenter:
Tanja Tasevska – Assistant General State
Auditor, PA Department

2. 4 May, 2009 Prague, 2009 2
OUR GOAL
Sharing the experience with the
implementation and development of
PA’s

3. 4 May, 2009 Prague, 2009 3
Main topics
 Why is audit planning process important?
 Selecting what to audit;
 Selecting audit topics – main steps;
 Processes in strategic and annual planning;

4. 4 May, 2009 Prague, 2009 4
I.1. Why is audit planning process important?
• Basic principles;
• General standards;
• Field standards;
• Reporting standards;

5. 4 May, 2009 Prague, 2009 5
I.1. Why is audit planning process important?
Strategic Document Annual working plan
Auditable units
- auditees

6. 4 May, 2009 Prague, 2009 6
I.2. Selecting what to audit
Strategic planning
•What?
•Who?
•Where?
•When?
Depends on the objectives
derived from the Development
strategy document
Annual planning
•What?
•Who?
•Where?
•When?
Upon the risk assessment
analyses, proposals are
included into Annual working
plan for the current year

7. 4 May, 2009 Prague, 2009 7
I.2. Selecting what to audit
• Entities;
• Activities;
• Programs;
• Functions;
• Projects;
• Public services issues;
• Organizational issues and
• other.

8. 4 May, 2009 Prague, 2009 8
I.3. Selecting what to audit – main steps
• Targets of opportunities;
• List of possible topics;
• Ranking;
• Giving proposals;
• Submitting;
• Approval;
• Annual working plan;

9. 4 May, 2009 Prague, 2009 9
I.4. Processes in strategic and annual planning

10. 4 May, 2009 Prague, 2009 10
Thank you for your attention!
Discussion?
Questions?