Sheet 1: Title



Sheet 2: Introduction

	
	
	
	
	

		
146 Transport of food to famine relief camps
		


		


		


	
	

		
Introduction
		


		


		


	
	

		


		
Objective of this workbook
		


		


	
	

		


		
The worksheets and associated files form audit working papers which are there for you to change for your objectives, risks, controls and tests.
		


		


	
	

		


		
The working papers are not complete, since they are intended to present suggestions.
		


		


	
	

		


		
Controls, and the audit tests to check them, are sometimes vague (and maybe inconsistent!) in this framework because they cannot be based on an actual process. You must adapt them for your processes.
		


		


	
	

		


		
Details for using this risk based audit spreadsheet are included in Book 4 'Audit Manual - Accounts Payable' available on www.internalaudit.biz (Note that the manual is out-of-date in parts and is currently being revised)
		


		
Some worksheets are hyperlinked to documents. Depending on how you download documents and which documents you download, you may need to reset these hyperlinks
	
	

		


		
Risk based internal auditing by David Griffiths is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.
		


		


	
	

		


		
The worksheets are as follows:
		


		


	
	

		


		
A Audit details: The primary function being audited and where it stands in the organization (see the COSO 'cube')
		


		


	
	

		


		
A Milestones: Important target dates in the audit
		


		


	
	

		


		
A Audit plan: Daily outline plan covering the period of the audit
		


		


	
	

		


		
A Audit diary: Details of the work done each day
		


		


	
	

		


		
B Functions: Some typical functions which might be in a charity. Risks are linked to these.
		


		


	
	

		


		
B Processes: Some typical processes which might be in a charity. Risks are linked to these, which helps group risks together which can be checked by the same audit.
		


		


	
	

		


		
C Scope: Links to scopes
		


		


	
	

		


		
D Meetings: Links to notes of meetings
		


		


	
	

		


		
E Risk Maturity: Checklist which assists in determining the risk maturity of the organization.
		


		


	
	

		


		
F Objectives, Risks and Controls Register: The foundation of risk based internal auditing. The audit is based around this.
		


		


	
	

		


		
F Process risks: Diagram of processes and associated risks
		


		


	
	

		


		
G Tests: Links to test schedules
		


		


	
	

		


		
H Potential issues:
		


		


	
	

		


		
H Issues for discussion
		


		


	
	

		


		
I Draft report: Links to draft reports and follow-up memos
		


		


	
	

		


		
J Final Report: Links to final report and associated memos
		


		


	
	

		


		
K Quality control: Links to review notes and staff targets and appraisals
		


		


	
	

		


		
L Follow up: Links to follow up reports
		


		


	
	

		


		
Summary: Table showing numbers of risks in each assessment category. Used for the report.
		


		


	
	

		


		
Scoring risks: Gives examples of risk scoring
		


		


	
	

		


		
Version control: Shows changes made for this version and date of issue
		


		


	



Sheet 3: A Audit details

	
	
	
	

		
146 Transport of food to famine relief camps
		


		


	
	

		
Audit details
		


		


	
	

		


		


		


	
	

		


		
Audit Group
		
Transport of food to famine relief camps
	
	

		


		
This audit number
		
146
	
	

		


		
Last audit number
		
(This is the first audit)
	
	

		


		
Audit name
		
Transport of food to famine relief camps
	
	

		


		


		


	
	

		


		
Entity
		
Famine Relief for Central Africa
	
	

		


		
Division
		
n/a
	
	

		


		
Operating unit
		
Country Directors
	
	

		


		
Functions
		
Country Director - DRC and Logistics
	
	

		


		
Department
		
Transport