Derularea misiunii de audit public intern

Proceduri Documente _________________________ ____________________________ |Iniierea auditului | |Ordinul de serviciu A-01| ->|P01, P02, P03 |->|Declaraia de | | |_________________________| |independen A-02| | _________________________ |Notificarea privind | | |Colectarea i prelucrarea| |declanarea misiunii | |->|informaiilor P04 | |de audit public intern B-01| | |_________________________| |____________________________| _______________ | _________________________ ____________________________ |Pregtirea | |->|Analiza riscurilor P05 |->|Tabelul C-01| |de audit | | |_________________________| |____________________________| |_______________| | _________________________ ____________________________ | | |Elaborarea programului de| |Programul de audit A03| | |->|audit public intern P06 |->|Programul preliminar | | | | | |al interveniilor la | | | |_________________________| |faa locului A03-1| | | |____________________________| | | _________________________ ____________________________ | ->|Deschiderea edinei P07 | |Minuta edinei de | | | |->|deschidere B-02| | |_________________________| |____________________________| | _________________________ ____________________________ | |Colectarea dovezilor P08 | |Teste A-04| | ->| |->|Formularele | | | | | |constatrilor de audit A-05| | | |_________________________| |____________________________| | | _________________________ ____________________________ | | |Constatarea i | |Formular de constatare | | |->|raportarea |->|i raportare a | _______v_______ | |iregularitilor P09 | |iregularitilor A-06| |Intervenia la | | |_________________________| |____________________________| |faa locului |_| _________________________ ____________________________ |_______________| | |Revizuirea documentelor | |Nota centralizatoare a | | |->|de lucru P10 |->|documentelor de lucru C-02| | | |_________________________| |____________________________| | | _________________________ ____________________________ | | |nchiderea edinei P11 | |Minuta edinei de | | ->| |->|nchidere B-03| | |_________________________| |____________________________| | _________________________ ____________________________ | |Elaborarea proiectului de| |Proiect de raport A07-1| | ->|raport de audit P12 | | | | | |_________________________| |____________________________| | | _________________________ | | |Transmiterea proiectului | | |->|de Raport P13 | | | |_________________________| | | _________________________ ____________________________ | | |Reuniunea de conciliere | |Minuta Reuniunii | _______v______ |->|P14 |->|de conciliere B-04| |Raportul de | | |_________________________| |____________________________| |audit public |->| _________________________ ____________________________ |intern | |->|Raportul final P15 |->|Raportul final A07-2| |______________| | |_________________________| |____________________________| | | _________________________ | |->|Supervizarea P16 | | | |_________________________| | | _________________________ | | |Difuzarea Raportului de | | ->|audit public intern P17 | | |_________________________| _______v______ _________________________ ____________________________ |Urmrirea | |Urmrirea recomandrilor | |Fia de urmrire a | |recomandrilor|---->|P18 |->|recomandrilor A-08| |______________| |_________________________| |____________________________|

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