Internal Audit

Internal Audit checks money before it goes out and after it has been paid, and reports to the CMD. In the suite the Head of Audit is the only link between audit officers and the CMD: nothing from an officer reaches the CMD without passing the Head of Audit.

Who this is for

Three roles cover audit work. The first two come automatically with a place in the Audit Department (AUDIT):

Head of Audit

Head of AUDIT. Role Head of Audit (AUDIT_HOD): everything a head of department has, plus read access to vouchers, invoices, expenses, accounts and payroll for pre- and post-audit.

Audit officers

Members of AUDIT, for example Principal and Senior Internal Auditors. Role Audit Officer (AUDIT_STAFF): decide the audit levels routed to the Audit desk and see the vouchers they audit.

Visiting or external auditors

Role Internal Auditor (read-only) (AUDITOR), given by an administrator for a review. They can look at almost every part of the suite, including the audit log and the global registry, but cannot decide or change anything.

What you’ll see in your menu

1. My Desk. Retirements and other audit levels waiting on the Audit desk.
2. Payment Vouchers. The vouchers you audit, read-only.

The Head of Audit also sees Projects, People and, under Finance, Invoices, Expenses, Accounts and Payroll. The read-only Internal Auditor role sees this:

The audit work that reaches you

Pre-audit on finance requests

Every finance request reaches Audit · Pre-Audit & Verification after Checking. It is on the Head of Audit’s desk. The choices are Recommended, Not Recommended or Partially recommend, with a comment. The request goes on to the CMD whatever you decide; your comment is on the record the CMD reads.

Retirements (Route B, FIN-REQ-003)

After Checking, a retirement goes to Audit Staff · Review: any audit officer can take it, and the first to decide decides for the desk. Then Audit HOD · Decision (partial allowed), then the CMD.

Retirements from the executive offices (Route A, FIN-REQ-003A)

Go straight to the Head of Audit. Other audit officers never see them.

Paid vouchers

When a voucher is disbursed, Audit is notified. The post-audit follows as a Post-Audit Report (AUD-PST-001).

Your working day

Audit officers

1. Clear the Audit desk. Open My Desk. Take each retirement, check the receipts and line items against the advance, and decide with a comment. See Approve, return or reject.
2. Post-audit paid vouchers. From New request, raise a Post-Audit Report for each paid voucher, listing any exceptions and attaching working papers. It goes to the Head of Audit, then the CMD.
3. Report on assignments. After a field assignment, raise an Audit Assignment Report (AUD-REP-001) with findings and recommendations.
4. Ask departments for documents with an Audit Document Request (AUD-DOC-001). After the Head of Audit approves, the head of the department you choose confirms when the documents are supplied. Everyone in Audit can see these requests.
5. Write reports as memos. In Memos & Circulars, Write a memo with Audit Report to CMD (the Head of Audit forwards it) or Audit Report (Retain in Audit). See Write and send a memo.

Head of Audit

1. Pre-audit every finance request at your level on My Desk.
2. Review officers’ work. For audit reports the buttons read Forward to CMD or Return to officer. Returned reports come back to you once corrected.
3. Assign officers to a department with Audit Field Assignment (AUD-ASG-001): pick the officers, the host unit, the dates and the scope, and the host department’s head. The host head chooses Acknowledged; the officers are told and can open the assignment under Dispatched to me.
4. Report to the CMD with Audit Memo from HOD to CMD. Mark urgent matters urgent: they go to the top of the CMD’s Critical list.
5. Tell departments with Audit Notice to Departments.

Visiting auditors

• Browse Requests, Payment Vouchers and the Registry for the records you are sampling. Every record prints with its full approval trail.
• Use Audit Logs for who did what and when, and export what you need. See Reviewing the audit log.

How do I…

Things only you can do

• Decide the audit levels of finance requests and retirements.
• Partially recommend (Head of Audit), where only part of the amount is supported.
• Forward or return audit reports (Head of Audit). Officers cannot send anything to the CMD directly.
• Raise audit requests (AUD-… templates): only Audit Department staff can raise them.

Common pitfalls

• Two officers on one retirement. Only the first decision counts; the item leaves the other officer’s desk.
• “Not Recommended” does not stop the payment on its own. The CMD decides at the last level. Make your comment say exactly what is wrong and what amount is supported.
• A partial recommendation needs a comment explaining which part.
• Visiting auditors cannot open My Desk items to decide. That is by design: the read-only role never changes a record.

Related

• Finance & Accounts: the levels before yours
• Audit logs reference
• Payments & payment types