Para 3.9.4 — MSO

3.9.4 Integrated audit of a department may involve the following stages:

(i) Survey of the department’s mandate and activities and identification of its significant areas of activity for detailed examination.

(ii) Definition of audit objectives for each component in as clear terms as possible and of the standards and benchmarks for formulation of the audit criteria.

(iii) Development of the detailed audit programme for collection and examination of evidence, indicating inter alia time schedules, distribution of work, supervision strategy, etc.

(iv) Arriving at decisions on the format for reporting the significant audit conclusions and formulation of recommendations.

Normally, the period covered for the purpose of integrated audit would be three years.