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ASSURANCE IN FINANCIAL AUDITING Table of contents_part2

xem xét và theo dõi hành động của quản lý hàng đầu của RAA. Nhóm nghiên cứu cũng sẽ tiến hành tiếp theo để đánh giá tình trạng thực hiện các khuyến nghị của họ. Họ sẽ đánh giá kết quả của những khuyến nghị đã được thực hiện và xác định nguyên nhân để thực hiện không khuyến cáo bất kỳ. | for consideration and follow up action by RAA top management. The team will also conduct follow-ups to assess status of implementation of their recommendations. They will assess the outcome of those recommendations that were implemented and identify reasons for non implementation of any recommendation. 3.6.4 Roles of QA staff The roles of the different levels of QA staff are briefly explained below Team Manager The team manager as the head of the QA unit will report to the Auditor General and will be responsible for overall aspects of the QA function. He will also formulate strategies to undertake the QA function and measuring outcomes of the QA function. Team Leader a Team leader for the QA review will be reporting to the Team Manager and should assume the overall responsibilities of the QA review. In the planning stage he will setup review objectives scope time and targets and formulate the review methodology. She he will delegate the responsibilities to team members and design the review programme. b In the implementation stage the team leader will provide advice and necessary guidance to the team members about the plan objectives and conducting the review. She he will also monitor and assure the QAR process in accordance with QA standards policies and procedures. She he will analyse the finding and form the conclusion and recommendations. c In the reporting and follow-up stage the team leader will write or review the audit reports and discuss and present findings to the management. Lastly she he will followup on outstanding issues. Team Members Team members for the QA review will be responsible to the team leader and will conduct the review based on the plan agreed upon in the planning stage and according to standards and procedures. They will gather evidence to support findings through interviews documentation reviews observations etc. They will also prepare and document necessary working papers to support findings. Finally they will prepare a draft report on