Appendix ANNEX VI MODEL AUDIT STRATEGY
United Kingdom
MEMBER STATE:
FUND(S):
RESPONSIBLE AUTHORITY:
1.
THE AUDIT UNIVERSE
1.1.
Scope of the strategy (Funds covered)
1.2.
Period covered by the strategy
1.3.
Audit standards applied
2.
RISK ASSESSMENT
2.1.
Risk identification and assessment
2.2.
Risk response and residual risk
3.
OBJECTIVES AND PRIORITIES
3.1.
Objectives of the audits
3.2.
Priorities for the audits
4.
AUDIT APPROACH
4.1.
System audits
4.1.1.
The responsible body/-ies for the audit work
4.1.2.
The authorities to be audited
4.1.3.
Horizontal issues to be covered by the system audits
4.1.4.
Indicative multi-annual plan for system audits (if possible)
4.2.
Audits of projects
4.2.1.
The responsible body/-ies for the audit work
4.2.2.
Description of the sampling methodology
5.
AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 2008
5.1.
Year 2007f1
| Year 2007 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| System audits | |||||||||
| Funds | Authorities concerned | Processes concerned | Scope of the audit | Man-days | Planning | ||||
| Audits of projects | |||||||||
| Funds | Programme Year | Priority | Project | Final Beneficiary | Total eligible costs of the project | Costs to be audited | Man-days | Planning | |
5.2.
Year 2008
Insert data using the model table defined for year 2007
Annex(es) to the audit strategyf2: Annual plans
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
CALENDAR YEAR COVERED:
1.
CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
2.
MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
3.
AUDIT PLAN YEAR 20XX
Insert data using the model table defined for year 2007
Annotations
Footnotes
- f1
-
If applicable.
- f2
-
To be submitted after the audit strategy, in accordance with article 25(2).