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ASSURANCE IN FINANCIAL AUDITING Table of contents_part7

7. Quan hệ đối ngoại của các bên liên quan bảo đảm chất lượng Element 1 đã được kiểm toán Đối tượng Nguồn ♦ Chiến lược truyền thông ♦ Báo cáo kiểm toán hàng năm ♦ Báo cáo hoạt động hàng năm ♦ Kế hoạch chiến lược | 3 Organisational Development Strategic Plan Same as above 4 Change Management Strategic Plan Activity Report Any Policy Document Same as above 7. External Stakeholder Relations QA Element Source Method 1 Audited Entities Communication Strategy Annual Audit Report Annual Activity Report Strategic Plan Document Review Browsing Interviews and Focus Group Discussions 2 Parliament Head of State Head of Executive Annual Audit Report PAC Reports Document Review Interviews and Focus Group Discussions 3 Public Annual Audit Reports The RAA Media Document Review Interviews and Focus Group Discussions 4 Peers Annual Audit Reports Annual Activity Reports Media Same as above 5 Donors Assessment Reports conducted by Donors Peers etc. Document Review and Interviews 6 International Organisations Annual Audit Reports Annual Activity Reports Websites Media Document Review Browsing and Interviews 7 Media Same as above Same as above 8 Professional and Academic Institutions Same as above Same as above 8. Results QA Element Source Method 1 Output Quality Quantity Annual Audit Report of the RAA Performance Report of SAI Document Review Browsing and Interviews This is trial version www.adultpdf.com 145 PAC Resolutions Parliament and other stakeholders 2 Impact Audit Follow Up Report Annual Audit Report Audit Performance Reports Auditees PAC Members Document Review Browsing Interviews and Focus Group Discussions This is trial version www.adultpdf.com 146 Appendix 4E DOCUMENT REVIEW GUIDING LIST OF DOCUMENTS TO BE USED DURING THE DOCUMENT REVIEW INDEPENDENCE AND LEGAL FRAMEWORK Constitution of the country with reference to articles referring to the external audit function Specific Audit Legislation By-laws and regulations Public Financial Management legislation Any other documents that could clarify the mandate and legal basis of the RAA HUMAN RESOURCE Human Resource Management policy documents Conditions of service Minimum qualification framework for new appointments Scheme of Service .