审计报告策略

审计报告策略 Submission and Distribution Guidelines

介绍

In fulfilling the Internal Audit Plan for 博西尔教区社区学院, 合规官应就所执行的每个审计项目的范围和结果准备一份正式报告. This report shall contain an opinion on the adequacy, effectiveness and efficiency of the system of control and the quality of ongoing operations; the degree of compliance with laws and regulations; or an explanation of why an opinion cannot be expressed. 它是审计报告中的意见声明，传达内部审计对控制体系的评价, and not the specific exceptions detailed in the report. 审计报告中出现的特定例外，在没有采取纠正措施的情况下，其重要性和暴露程度可能也确实存在很大差异. Internal Audit evaluates these exceptions in light of their significance and exposure, weighed against compensating control strengths within a system, and uses the results to formulate and render an OPINION. 因此, 任何例外或“控制系统中的弱点”都必须在该领域的控制意见的背景下进行解读, 在理解这些发现是支持所提出的意见类型的证据的情况下.

撰写报告前

The auditor shall ensure that the workpapers have been completed, 准备的异常摘要, and the review process completed prior to drafting the report.

Discussions with Management Prior To Audit Report Issuance

考试期间的例外程序
As exceptions are noted during the examination, the auditor will bring them to the attention of the responsible auditee staff person. 这样做是为了让被审核方有机会通过解释和/或提供额外的文件来澄清问题. If the auditee staff person is able to demonstrate that no exception exists, no mention of the matter need be made either at the audit exit conference or in the report. If the matter cannot be cleared during the audit fieldwork and an exception still exists, it will be discussed at the audit exit conference.

审计退出会议
When the audit fieldwork is complete and before the final audit report is issued, 审核员将与被审计单位的经理和经理选择参加会议的任何监事举行退出会议. All exceptions noted during the examination will be discussed. If the auditee staff is able to demonstrate that no exception exists, no mention of the matter will be made in the final audit report. 那些未清除的项目或仍然是值得采取纠正措施的例外项目将作为例外列入审计报告. While relatively insignificant exceptions will be discussed with auditee management, they will not be included 在审计报告中. 最后, 被审核方应了解合规官将对其发表意见的被审核方系统的任何部分, 在审计报告中, 认为会计和行政程序没有提供有效的控制.

审计报告内容

结构
The structure of the audit report will generally include the following elements:

  • 封面页
  • 给校长的求职信
  • 检查范围
  • 的意见
  • 调查结果摘要
  • 调查结果及建议
  • 受审核方的反应 & 目标完成日期
  • 退出会议
  • 管理部门回应

以下描述了上述报告中列出的每个要素的目的和内容.

封面页
The page identifies the area audited and the date of audit report.

给校长的求职信
这将正式通知校长审计工作已经完成，并发出审计报告.

检查范围
The “scope of examination” section of the report includes the nature and scope of the audit, 涵盖的期间, and a description of the major parts of the audit work. This section will also identify any limitations on the examination.

的意见
报告的“意见”部分代表合规干事对审计区域内控制系统的总体充分性的专业判断. The types of opinions rendered shall be as indicated on 表现出一种.

调查结果摘要
This section provides a listing of all of the findings discussed in detail later in the report. 这使读者迅速了解报告中所处理的调查结果的性质和范围, without a detailed examination of the entire audit report. The section may also include findings disclosing areas with exceptionally good control.

调查结果及建议
The “调查结果及建议” section includes all major findings, 按审查程序披露. The findings are the facts produced by the auditor’s fieldwork. These represent the foundation upon which the auditor’s opinion, as expressed in the “的意见” section is based.

受审核方的反应 and 目标完成日期
“被审核方行动”部分应包括管理层的程序和控制措施，这些程序和控制措施将被实施，以纠正审核发现并防止未来出现例外情况. 目标完成日期是管理层预期完成所有纠正措施的日期.

退出会议
本报告的这一部分总结了全球领先的正规博彩平台审计退出会议的相关信息. 它包括:

  1. 会议召开的日期.
  2. 出席的人员和他们的头衔.
  3. A statement that a summary of the 调查结果及建议 was discussed.
  4. 全球领先的正规博彩平台是否就需要采取纠正行动达成普遍协议的声明.
  5. 部门经理或部门主管就审计报告向合规官提交书面答复的日期.

管理部门回应
“管理层回应”部分只是一份声明，表明被审核方经理已经审核了审计报告，并在报告中发现的适当部分(“被审核方行动”)中输入了已采取或待采取的特定被审核方纠正措施. The appropriate Manager(s) should sign and date this section on the lines provided.

审核报告的审核和分发

审计退出会议结束后, the final audit report will be written and reviewed prior to issuance to the Auditee Manager. 报告的“退出会议”部分包含经理对报告作出书面答复的截止日期. 这通常在合规官发布报告后10个工作日内完成. When the manager’s response is received by Audit, it will then be sent to the Division Manager for review and signature. 如有必要，审核员还将跟踪和跟踪审计报告，以便及时作出反应并采取纠正措施.

审计报告跟进程序

It is the policy of the Audit Department to require 目标完工日期 for all corrective action planned in the auditee report responses. A quarterly status report will include a report on achievement/non-achievement of these goals.

In order to ensure that auditee’s correct critical control weaknesses as promised in responses to audit reports; and in order to limit the college’s exposure as much as possible, the auditor will at the end of each quarter:

  1. Identify all reports received in the current quarter with outstanding findings, 不论意见(“标准”), “需要改进”, “不合格”, 或“没有意见”), plus any pending items from the previous quarter.
  2. Determine the extent of correction of the related findings by auditee management. Obtain satisfactory matter to support auditee actions and so document in audit files.
  3. If warranted, issue a status report to the Auditee, noting any deficiencies outstanding.
  4. 就每一份适用的报告，准备一份季度总结报告，向校长汇报上述结果.

表现出一种

AUDIT OPINIONS – QUALITY RATINGS ON THE SYSTEMS OF INTERNAL CONTROL

  1. 杰出的 – The overall system of control meets all of the basic requirements. With perhaps a few exceptions that are relatively minor and infrequent in occurrence, the area is in compliance with sound operating procedures and internal controls. Some risk of loss or exposure may exist, but it is relatively low. 在极少数情况下，当控制系统超出所有要求时，可能会在此评级上加上星号(*), and the area’s compliance with policies and procedures of this system is at or near 100%.
  2. 标准 – The systems of control meet most, if not all, of the basic requirements. 然而, 已经出现了违反合规规定的情况，这表明违反了健全的操作程序和内部控制. 因此，造成了损失或暴露的风险，但这仍处于可接受的水平.
  3. 需要改进 – One or both of the two following conditions is present:
    1. 一些控制系统不符合既定标准和/或不代表健全的操作程序.
    2. There have been a substantial number of compliance breakdowns.

    As a result of one or both of the conditions mentioned above, 损失或暴露的风险相对较高. Corrective action should be stressed, as some improvement is needed.

  4. 不合格的 -所建立的控制系统在大多数或所有情况下都不能满足最低要求. 此外，健全的业务程序和内部控制也有许多例外情况. Risk of loss and exposure in internal fraud and/or theft is very high. 必须立即采取纠正措施.
  5. 没有意见 -审查的范围受到外部因素的严重限制，以致不可能收集到足以提出意见的适当证据. 这样的评级应该是极其罕见的, but could occur if: (1) the auditee refused to submit financial or other records to be audited; (2) the records were in such poor condition that an audit was not possible; or (3) the records had been altered or destroyed.