tailieunhanh - THE AUDIT PROCESS: Department of Health & Human Services Office of Inspector General Office of Audit Services

The final report will contain an introduction or overview of the organisation followed by an account of the units or areas visited by the inspection team and a description of practices which normally will refer to relevant data protection principles such as ‘fair processing’/‘fair obtaining’ or data retention. The final section of the report will contain an overall conclusion, set of findings and a series of recommendations. The inspection team will aim to achieve agreement with the audited entity regarding the text of the final report, but this is not always possible. On receipt of the response to. | THE AUDIT PROCESS Department of Health Human Services Office of Inspector General Office of Audit Services Foreword This handbook has been developed to give auditors tools to conduct audits and prepare reports. It lays out a systematic approach designed to keep the audit focused involve all team members throughout the process and facilitate report preparation. Auditors must have a clear understanding of what they are supposed to be doing and how to accomplish the task at hand. At the same time auditors should be encouraged to develop innovative audit approaches and use their experience and background to identify new audit initiatives. Users of this handbook should be familiar with the Government Auditing Standards and the Office of Audit Services Audit Policies and Procedures Manual. These provide the guidance that assures a professional product. The approach to conducting audits described in this handbook is based on three principles Teamwork is more efficient and effective than a layered hierarchical system of getting audits done. Setting clear specific objectives for an audit before the field work starts and having the flexibility to refocus and refine the objectives during the audit will provide the direction for the work to stay on track. The five attributes should be the focus of the audit team in accomplishing the audit objectives. This handbook stresses teamwork and introduces the Objective Attributes Recap Sheet OARS . The OARS is a worksheet that is intended to help the audit team establish objectives stay focused on the objectives and develop the attributes for the report. To understand the participation of team members and the use of the OARS we have defined an audit as having six phases. Throughout the audit it is expected that all members of the audit team will be continually interacting with each other. On-site auditors including senior auditors will review and discuss each other s work audit managers Regional Inspectors General for Audit Services .

• Kế toán - Kiểm toán
• Heavy Metal Toxicity
• Genetic and Molecular
• Analysis of Differential
• Genes of Uyghur
• Women with Endometriosis
• Xinjiang
• Industrial affected soil
• Heavy metals
• Metal toxicity
• Di acid mixture
• Affected soil area
• BMC Genomics
• Manganese toxicity
• Oxidative stress
• Secondary metabolism
• Transcription factor
• Heavy metal
• Abiotic Stress
• SRO Family
• Characterization
• Plant Antioxidative
• International reference
• Development Goal
• Median price
• buffered and absorbed