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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.
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+AM4 &AT4
Pro:ect ;eader
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+AM4 &AT4
%peration &iviion &irector
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+AM4 &AT4
Pro2ram Area/*ponor Repreentative
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+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
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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 ./+