HIS Strategic Planning in Afghanistan 2009 and 2015
MACEDONIA_presentationW1
1. “Audit selection – strategic and
annual planning”
Presenter:
Tanja Tasevska – Assistant General State
Auditor, PA Department
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OUR GOAL
Sharing the experience with the
implementation and development of
PA’s
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Main topics
Why is audit planning process important?
Selecting what to audit;
Selecting audit topics – main steps;
Processes in strategic and annual planning;
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I.1. Why is audit planning process important?
• Basic principles;
• General standards;
• Field standards;
• Reporting standards;
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I.1. Why is audit planning process important?
Strategic Document Annual working plan
Auditable units
- auditees
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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
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I.2. Selecting what to audit
• Entities;
• Activities;
• Programs;
• Functions;
• Projects;
• Public services issues;
• Organizational issues and
• other.
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I.3. Selecting what to audit – main steps
• Targets of opportunities;
• List of possible topics;
• Ranking;
• Giving proposals;
• Submitting;
• Approval;
• Annual working plan;
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I.4. Processes in strategic and annual planning
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Thank you for your attention!
Discussion?
Questions?