·
Conduct preliminary
survey on units, departments, branches and subsidiary to familiarize with the
system of internal control, procedures, and guidelines.
·
Develop audit
program or review and amend existing audit program as part of audit
preplanning based on risk approach.
·
Conduct operational
audit basing on the audit plan.
·
Analyse the audit
findings to identify the reasons for non-compliance and the weakness of
internal control of department, branches and subsidiary.
·
Draft audit reports
and recommending constructive solutions to the weakness detected.
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