AUDIT PRESENTATION SAMPLE FOR RISK .pptx

This sample presentation used in risk based auditing approach

1. Internal Audit Report

2. Improvement Opportunities in Consumer Services Division Operations for the Meter Replacement Process

3. Objectives: Evaluating the implementation. Identifying areas for improvement. Assessing the alignment of management practices. Providing recommendations.

4. Findings/Issues: Minor procedures and guidelines related to completeness objectives are not clearly documented Lack of clarity on responsibility, authorization, and accountability within the Consumer Services Division regarding completeness

5. Absence of detection and corrective controls. Controls are only implemented in the initial stages of the process . Lack of clear accountability or responsibility for control implementation due to constant changes of CSD clerks.

6. Some offices within the division deviate from the established management style, creating their own processes.

7. Recommendations: Clarify and document all procedures and guidelines related to completeness objectives. Define clear responsibility, authorization, and accountability within the division. Implement detection and corrective controls throughout the process.

8. Extend control coverage to all stages of the process. Establish clear accountability for control implementation despite personnel changes. Standardize the management style across all offices involved in the process

9. T hank You!