INTERNAL AUDIT PLAN

1. Introduction & Context

This document specifies the audit plan for an operational audit to be conducted on
August 2017. The audit plan has been created under consideration of the audit
charter. Audit activities will follow this approach.
The main goal of this audit is to evaluate the effectiveness and efficiency of the
editorial policies, rules and regulation of the Editorial Department of Mindanao
Centro Daily in Caraga Region in order to deliver quality newspaper.
This audit plan shall cover all relevant information for the audit, reflecting in
particular planned on-site audit activities and requirements, allowing both the audit
team and the auditee to prepare for the audit.
NOTE: This audit plan may be subject to changes after its release / distribution.

2. General information

Audit Evaluate the effectiveness and efficiency of the editorial

objectives policies, rules and regulation of the Editorial Department of
Mindanao Centro Daily in Caraga Region in order to deliver
quality newspaper.
Identification of nonconformities and opportunities for
improvement with respect to effectiveness, efficiency and
overall organizational maturity, plus definition of follow-up
actions.
Audit scope Editorial Policies, rules and regulations of Centro Mindanao
Daily to produce credible and relevant news

Audit criteria relate to the following topic areas:

Topic area 1: The processes/procedures in producing the news
articles and contents of the newspaper

Focus on:
 o Organizational chart
o Stages of production
o Documentation
o Scoping, Planning, Implementing,
Monitoring/Reviewing and Continually Improving
the operation of the Editorial Department

Topic area 2: Assessment of specific Centro Editorial Policies

 Focus on:
o Freedom of the press
o The Editorial Board
o The adviser and consultant
o Content of Daily Centro
o Regarding news article and features
o Prior article policy
o Regarding editorials
o Regarding controversial issues
o Regarding bylines
o Regarding illustrations, photographs and graphics
o Regarding errors
o Regarding profanity
o Regarding advertising
o Regarding distribution and circulation

Topic area 3: Assessment of the Duties and Responsibilities of

the News team and staffs of the editorial department in
accordance to the Editorial Rules and Regulations
 Focus on:
o Editor in Chief/News Editor
o News writer/reporter
o Layout Artist
o Cartoonist
o Showbiz writer
 o Sports writer
o Feature writer
o Columnist
o News updates/press release
o Press conference

Audit client Mindanao Centro Daily

Represented by: Mark David G. Bequilla
Auditing
company
Audit team Chief Executive Auditor: Princess F. Magpatoc
Co-auditosr:
Telesa Shena C. Dagani
Cherry Mae M. Davalos
Yandle G. Dungao
Jasper Bryann Sagarino

Auditee Mindanao Centro Daily

Represented by: Mark David G. Bequilla
Language Audit plan (this document): English
Interviews: English
Audit report: English
Dates and Date:
places Time:
Audit location: Mindanao Centro Daily
1240T Ang Bldg., Santan Street, Butuan City
3. Audit activities
This schedule may be subject to changes on short notice.
Date, time Activities
07/24/17 On-site audit activities: opening meeting, collection and verification of evidence
(including documentation review, interviews)
9:00-17:45
Details:

9:00-9:30
Opening meeting

Participants:

4. Audit Criteria

5. Document Control