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OLA Quality Control Assurance (QCA) <br />Policies and Procedures.............................II-27 <br />*Assessment of QCA monitoring system...II-29 <br />Compliancewith External Peer Review....II-29 <br />Section IIIPlanningthe Audit <br />Introduction.............................................................III-1 <br />Reasonable assurance..................................III-1 <br />Significance.................................................III-2 <br />Audit risk....................................................III-2 <br />Planningfor Performance Audits............................III-3 <br />Nature and profile of the program and <br />userneeds........................................III-4 <br />Internal control............................................III-7 <br />Information systems controls......................III-9 <br />Provisions of laws, regulations, contracts, <br />and grant agreements....................III-11 <br />Fraud.........................................................III-11 <br />Abuse........................................................III-12 <br />Ongoing investigations or legal <br />proceedings...................................III-13 <br />Follow-up on previous audits....................III-13 <br />Identifying audit criteria...........................III-13 <br />Identifying sources of evidence................III-13 <br />Using the work of others...........................III-14 <br />Assigning staff and other resources..........III-15 <br />Communicating with management, <br />those charged with governance, <br />and others......................................III-16 <br />Preparing awritten audit plan...................III-17 <br />Supervision...............................................III-17 <br />OLA Planning Process..........................................III-18 <br />Four steps of planning...............................III-19 <br />Step One: Project initiation and <br />expectations...................................III-19 <br />Step Two: Preliminary survey..................III-20 <br />Step Three: Risk assessment.....................III-21 <br />Step Four: Work Program.........................III-25 <br />Types of Audit Files..................................III-30 <br />Confidential Working Papers....................III-31 <br />Reconsideration and Termination <br />of an Audit....................................III-31 <br />Section IVFieldwork and Testing <br />ii <br />Supplement 1 (12-2013) <br /> <br />