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Effective from 2021-12-01 - Dec 31 2021 To view other versions open the versions tab on the right
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Procedures manuals should be developed for the unit (either as an independent document or as part of the audit manual) to guide its staff in performing daily activities. These manuals should cover all activities of the unit in detail, providing step-by-step instructions. Each activity should include a sequential workflow that outlines the complete cycle of each process along with descriptive guidance. The manuals should align with detailed guidelines for implementing the audit policy.
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Detailed work guides should also be provided for using technical audit systems to assist both current and newly joined staff in using the systems effectively and understanding their capabilities.
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When developing work procedures for the unit, reference should be made to the standards and guidelines from the Institute of Internal Auditors, including the "International Standards for the Professional Practice of Internal Auditing" and its updates, as well as best practices for guidance in the procedures.
