Anda di halaman 1dari 16

INTERNAL

AUDIT
PLAN
Project or System Name
U.S. Department of Housing and Urban Development
Month, Year


Revision Sheet
Revision Sheet
Release No. Date Revision Description
Rev. 0 5/30/00 Internal Audit Plan Template and Checklit
Rev. ! "/!0/0# Converion to $%R& #000 'ormat
Internal Audit Plan Page i
Internal Audit Plan
Authorization emorandum
I have care'ull( aeed the Internal Audit Plan 'or the )*(tem +ame,. Thi document ha -een
completed in accordance .ith the re/uirement o' the 01& *(tem &evelopment Methodolo2(.
MA+A34M4+T C4RTI5ICATI%+ 6 Pleae check the appropriate tatement.
777777 The document i accepted.
777777 The document i accepted pendin2 the chan2e noted.
777777 The document i not accepted.
$e 'ull( accept the chan2e a needed improvement and authori8e initiation o' .ork to proceed. 9aed on
our authorit( and :ud2ment, the continued operation o' thi (tem i authori8ed.
7777777777777777777777777777777 777777777777777777777
+AM4 &AT4
Pro:ect ;eader
7777777777777777777777777777777 777777777777777777777
+AM4 &AT4
%peration &iviion &irector
7777777777777777777777777777777 777777777777777777777
+AM4 &AT4
Pro2ram Area/*ponor Repreentative
7777777777777777777777777777777 777777777777777777777
+AM4 &AT4
Pro2ram Area/*ponor &irector
Internal Audit Plan Page ii


Notification !etter "uidelines
Introduction
The 0uman Reource &epartment )0R&, i undenia-l( the heart o' an( or2ani8ation , a it carrie
on it houlder, the -urden o' mana2in2 the or2ani8ation human capital .hich i more important
than capital, in enurin2 it e''ectivene. 0R& .a eta-lihed in *eptem-er !<<=.
The importance o' thee t.o 0R& tak ha 2ro.n u-tantiall( over the (ear -ecaue emplo(ee
kill, kno.led2e and a-ilitie are amon2 the mot ditinctive and rene.a-le reource on .hich a
compan( can dra.. A uch, mana2in2 and developin2 1+IT4+ human capital e''ectivel( i
eentiall(, the 'ocu o' 0R& at 1+IT4+.
S#stem $vervie%
The importance o' thee t.o 0R& tak ha 2ro.n u-tantiall( over the (ear -ecaue
emplo(ee kill, kno.led2e and a-ilitie are amon2 the mot ditinctive and rene.a-le reource
on .hich a compan( can dra.. A uch, mana2in2 and developin2 1+IT4+ human capital
e''ectivel( i eentiall(, the 'ocu o' 0R& at 1+IT4+.
In addition, 1+IT4+ a an intitution o' hi2her learnin2 reco2ni8e that it ucce depend on it
intellectual capital, .hich i lecturer kno.led2e and kill. Thi intellectual capital can -e vie.ed
a a trate2ic invetment rather than impl( a cot to -e minimi8ed.
1pon deliverin2 the tak o' mana2in2 it human capital a .ell a intellectual capital, the 0R& ha
en2a2ed itel' in variou activitie and pro2ram in order to empo.er it peronnel to.ard
reali8in2 the compan(> viion and miion.
Points of &ontact
0uman Reource &epartment
1niveriti Tena2a +aional )1+IT4+,
?M @ Aalan ?a:an26Puchon2
"300< ?a:an2
*elan2or &arul 4han
Mala(ia
4mailB hrCuniten.edu.m(
TelB 03 6 D<#! #0#0 )4Et B !#5<,
5aEB 03 6 D<#! #0==
Schedule Dates
Internal Audit Plan Page iii
Notification !etter "uidelines
The &e'ine tate o' the pro:ect .a tarted at !@/#/#0!". The -uild and evaluate .ill -e tart a'ter
the completion o' the de'ine phae.
Deliverable !ist
&e'ine phae .ill -e completed on #"/#/#0!". &ei2n phae .ill -e completed on 3/3/#0!". 9uild
phae .ill -e completed on !0/3/#0!". 4valuate phae .ill -e completed on !</3/#0!".
Internal Audit Plan Page iv
IN'(RNA! AUDI' P!AN
'A)!( $* &$N'(N'S
Pa2e F
!.0 34+4RA; I+5%RMATI%+...............................................................................................................
!.! Purpoe.......................................................................................................................................
!.# *cope..........................................................................................................................................
!.3 *(tem %vervie.........................................................................................................................
!." Pro:ect Re'erence......................................................................................................................
!.5 Acron(m and A--reviation......................................................................................................
!.= Point o' Contact........................................................................................................................
!.=.! In'ormation...................................................................................................................................
!.=.# Coordination.................................................................................................................................
#.0 A1&IT PR%C4**...............................................................................................................................
#.! T(pe o' Internal Audit.................................................................................................................
#.# Internal Audit *u-:ect.................................................................................................................
#.3 Role and Reponi-ilitie..........................................................................................................
#." Method o' Internal Audit.............................................................................................................
#.5 *chedule.....................................................................................................................................
3.0 4GA;1ATI%+.....................................................................................................................................
3.! *trate2(......................................................................................................................................
3.# Metric.......................................................................................................................................
Internal Audit Plan
"eneral Information
1.0 GENERAL INFORMATION
Internal Audit Plan
+., "eneral Information
1.0 GENERAL INFORMATION
1.1 Purpose
The purpoe o' thi audit .a to provide aurance on the ade/uac( o' dei2n and operation o'
the mana2ement 'rame.ork, practice and control in place to mana2e and overee Per'ormance
Mana2ement proce to enure it /ualit(, 'airne, tranparenc(, and conitenc(.
The o-:ective .ere to determineB
6$hether policie and procedure addrein2 activitie o' the per'ormance mana2ement proce
.ere developed and 'ormall( documented.
6$hether policie and procedure .ere ade/uate and .ere properl( communicated to all
mana2er and emplo(ee.
6$hether policie and procedure .ere applied a dei2ned and conitentl( acro the o''ice.
6Potential area 'or improvement, a appropriate.
1.2 Scope
The cope o' the audit included per'ormance mana2ement proce, includin2 per'ormance
plannin2, monitorin2, and revie.in2 a .ell a mana2ement overi2ht control around the
per'ormance proce.
1.3 System Oer!e"
Provide a -rie' (tem overvie. decription a a point o' re'erence 'or the remainder o' the document. In
addition, include the 'ollo.in2B
Reponi-le or2ani8ation
*(tem name or title
*(tem code
*(tem cate2or(
Major applicationB per'orm clearl( de'ined 'unction 'or .hich there i a readil(
identi'ia-le ecurit( conideration and need
General support systemB provide 2eneral A&P or net.ork upport 'or a variet( o' uer
and application
%perational tatu
%perational
1nder development
1nder2oin2 a ma:or modi'ication
Internal Audit Plan Page +
+., "eneral Information
*(tem environment and pecial condition
Internal Audit Plan Page -
+., "eneral Information
1.# Pro$ect Re%ere&ces
Re'erence that .ere ued in preparation o' thi document B
httpB//....uniten.edu.m(/ne.home/content7lit.apHContentI&I3@@@
httpB//....uniten.edu.m(/ne.home/content7lit.apHContentI&I3D"5
1.' Acro&yms (&) A**re!(t!o&s
1+IT4+6 1niveriti Tena2a +aional
0R&6 0uman Reource &epartment
1.+ Po!&ts o% ,o&t(ct
1.+.1 I&%orm(t!o&
+ameB Ma:id 9in &aud, Mr.
PoitionB *enior Mana2er
4mailB Ma:idCuniten.edu.m(
4EtenionB @!=0
0uman Reource &epartment
1niveriti Tena2a +aional )1+IT4+,
?M @ Aalan ?a:an26Puchon2
"300< ?a:an2
*elan2or &arul 4han
Mala(ia
4mailB hrCuniten.edu.m(
TelB 03 6 D<#! #0#0 )4Et B !#5<,
5aEB 03 6 D<#! #0==
Internal Audit Plan Page .
-., Audit Process
2.0 AUDIT PRO,ESS
Internal Audit Plan
-., Audit Process
2.0 AUDIT PRO,ESS
2.1 Type o% I&ter&(- Au)!t
Identi'( the t(pe o' Internal Audit -ein2 completed. (e.g., financial, performance, operational)
2.2 I&ter&(- Au)!t Su*$ect
6 Plannin2 and Recruitment 1nit
6 Trainin2 and &evelopment 1nit
6 Compenation and 9ene'it 1nit
6 $el'are and Indutrial Relation 1nit
6 Per'ormance Mana2ement 1nit
6 Adminitration *ervice 1nit
2.3 Ro-es (&) Respo&s!*!-!t!es
Role And Reponi-ilit(B
To produce a hi2hl( killed, competitive and competent .ork'orce in variou 'ield in
order to have the eEpertie and eEcellence in meetin2 2lo-al challen2e.
To continuall( ae and pro:ect talent need 'or trate2ic plannin2 o' the -uine unit.
To redei2n apect o' the trainin2 olution in order to -uild or2ani8ational capa-ilitie.
To ali2n re.ard (tem in order to enure that it conitentl( encoura2e the 'ul'ilment o'
emplo(ee need.
0uman Reource 5unction
Plannin2 and Recruitment 1nit
0uman Reource Plannin2
Recruitment Activitie
*election Proce
Promotion J 1p2radin2
*eparation Pro2ramme
Trainin2 and &evelopment 1nit
T+A / T+I
Internal Audit Plan Page +
-., Audit Process
Academic &evelopment Pro2ramme
4mplo(ee &evelopment Pro2ramme
Trainin2 Pro2ramme
*a--atical
*cholarhip
Internhip / Indutrial Attachment
Pu-lic Coure
Compenation and 9ene'it 1nit
*alar( Mana2ement
;eave Mana2ement
Medical 9ene'it Mana2ement
Allo.ance, Reim-urement J Claim
%ther 9ene'it
$el'are and Indutrial Relation 1nit
Kuarter Mana2ement
$el'are Activitie
1ni'orm Mana2ement
4mplo(ee Relation
Indutrial Relation Mana2ement
*u-id( Mana2ement
4*%*
Per'ormance Mana2ement 1nit
Talent Mana2ement J *ucceion Plannin2
Per'ormance Mana2ement *(tem
?e( Per'ormance Indicator
Adminitration *ervice 1nit
4mplo(ment Pa J $ork Permit
Teachin2 Permit
Mana2ement o' Part6time ;ecturer
Mana2ement o' Part6time *ta''
Mailin2 *ervice
Cutomer Relation Mana2ement
$e-ite Mana2ement
Internal Audit Plan Page -
-., Audit Process
2.# Met.o) o% I&ter&(- Au)!t
Internal auditin2 i an independent, o-:ective aurance and conultin2 activit( dei2ned to add
value and improve an or2ani8ationL operation. It help an or2ani8ation accomplih it o-:ective
-( -rin2in2 a (tematic, diciplined approach to evaluate and improve the e''ectivene o' rik
mana2ement, control, and 2overnance procee.
The audit proce i 2enerall( a ten6tep procedure a outlined -elo..
!. +oti'ication
#. Plannin2
3. %penin2 Meetin2
". 5ield.ork
5. Communication
=. Report &ra'tin2
@. Mana2ement Repone
D. Cloin2 Meetin2
<. Report &itri-ution
!0. 5ollo.6up
2.' Sc.e)u-e
Identi'( and decri-e all activitie and event aociated .ith the Internal Audit. ;it all delivera-le.
Internal Audit Plan Page .
.., (valuation
3.0 E/ALUATION
Internal Audit Plan
.., (valuation
3.0 E/ALUATION
3.1 Str(te0y
&ecri-e the trate2( ued, .hich .ill reult in a ucce'ul audit.
3.2 Metr!cs
The leadin2 audit 2roup in our tud( o' -et practice have developed procedure and indicator
'or meaurin2 their audit per'ormance. The( -elieve that -oth are eential to achievin2
continuou improvement in their o.n operation, and to carr(in2 out audit that help to improve
mana2ement practice in their or2ani8ation. *peci'ic procedure and practice include o-tainin2
'eed-ack 'rom mana2er -ein2 audited, ettin2 per'ormance tar2et and meaurin2 and monitorin2
actual per'ormance over time. ;eadin2 audit 2roup alo compare their practice .ith thoe o'
other audit 2roup to identi'( M-et practiceM that can -e adopted or adapted to improve their
o.n operation. The( alo meaure their emplo(eeL ati'action.
%ur preent audit ho.ed that 2overnment internal audit 2roup need to do a 2reat deal o' .ork
to develop and appl( appropriate indicator 'or meaurin2 their per'ormance. Girtuall( no internal
audit 2roup in 2overnment had a mechanim 'or meaurin2 it per'ormance on a continuin2 -ai.
Mot 2roup did not even have an ade/uate time6reportin2 (tem. 5e., i' an(, could demontrate
that the( .ere improvin2 their or2ani8ation in an( i2ni'icant .a(. A a reult, mot department
cannot e''ectivel( hold internal audit accounta-le 'or the reult achieved and 'or the .a( it ue
it reource.
I' internal audit 2roup are to trive 'or continuou improvement 6 -oth in uin2 their audit
reource to -et advanta2e in their or2ani8ation and in aein2 their o.n per'ormance 6 the(
mut have 2ood per'ormance in'ormation. %nl( .ith uch in'ormation .ill the( -e a-le to
demontrate that the( are contri-utin2 poitivel( to the mana2ement o' their department.
Internal Audit Plan Page ./+

Anda mungkin juga menyukai