The annual audit work plan is a very important tool for the effectiveness of internal audit activity, especially when it is based on a view of corporate risks, which impact operational processes, which are segments of the business cycles of the corporation and drivers of the organization's efforts and resources to fulfill its mission, resulting in value creation for the related parties or stakeholders.
The audit plan aims to optimize audit resources (available time and travel budget), with its ability to bring gains to the organization by carrying out performance assessments, legal compliance or financial audits.
In this figure, I summarize the stages necessary for the construction of an annual plan that meets all the value creation needs, by internal auditing for the corporation.
Remembering that this process of creating an annual plan can and should be used by internal control specialists, as the principles are the same.
I would just add the following comment - If the corporation has two areas, internal audit and internal control, the best thing is to create synergy between the two, and the basis is in the construction of the annual plan, so that, once the audit work plan has been approved, the internal control area prepares its own considering the processes and/or objects that are not part of the audit plan, in order to avoid shadowing ou duplication of efforts, and, in addition, to increase the scope of the processes and/or activities evaluated. 😉
0 comentários:
Postar um comentário