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34. AUDIT PLANNING
Planning - this is the development by the regulatory body of a general inspection plan indicating the expected scope, schedules and timing of the control, including the development of a program that determines the volume, types and sequence of control procedures necessary to implement the tasks. Specific audit issues are determined by the program or the list of major audit issues (hereinafter referred to as the audit program).
audit program includes its theme, the period to be covered by the audit, a list of the main objects and issues to be audited, and is approved by the head of the control and audit body. The audit program may contain the following sections: the purpose of the audit;
▪ issues to be verified;
▪ means and conditions necessary for conducting the audit;
▪ terms and place of execution;
▪ composition of audit participants;
▪ Forms for documenting the audit.
The program is developed on the basis of the current guidance material and the experience gained by the audit body and is approved by the head of the audit body or the customer.
A comprehensive audit provides for the participation of specialists in production technology, planning, supply, marketing, finance, accounting, etc. The head of the audit ensures the correct alignment of forces on the spot, monitors the completeness and quality of the audit of individual sections of the facility, provides practical assistance to the audit participants in work, supervises the preparation of audit materials, represents in the relevant services and organizations.
The composition of the audit participants is drawn up by a decision of the state body or an order for the organization, which also establishes the audit period. Based on the audit program, the members of the audit team (controller-auditor) determine the need for and the possibility of applying certain audit actions, methods and methods for obtaining information, analytical procedures, the size of the data sample from the audited population, providing a reliable opportunity to collect the required information and evidence.
The preparation of the auditors for the audit ends with a briefing meeting, which is held by the head of the audit. At this meeting, the audit manager has the opportunity to focus the audit participants on the main tasks that need to be solved, give the auditors a number of practical advice on the organization of work at the audit site, their personal behavior during the audit, listen to each audit participant and clarify any questions to him.
At the meeting, the readiness of the auditors for the audit is checked. If it turns out that the participants in the audit do not know the necessary regulatory materials well, they have not studied the information characterizing the activities of the facility scheduled for audit, the audit should be postponed. It is better to start it later, but to prepare more thoroughly.
The timing of the audit, the composition of the audit group and its head (controller-auditor) are determined by the head of the control and audit body, taking into account the amount of work to be done arising from the specific tasks of the audit and the characteristics of the audited organization, and, as a rule, cannot exceed 45 calendar days.
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