Reference no: EM133204543 , Length: Word count: 2 Pages
Assignment Task 1: Your Director of Audit has been called into a briefing later today with the Director General of Information Management (DG(IM)) on the findings and proposed recommendations of the ongoing audit of the Reserve Integration Information Project and the Reserve Automated Management System (RIIP/RAMS). The Director has asked for a one (1) page summary of the audit to use as speaking notes. The notes should include:
- The key messages (i.e. findings) of the audit
- Why these findings are important, clearly linking them to the mandate and priorities Department of National Defence and Canadian Armed Forces (DND/CAF) (i.e. why should stakeholder care?)
- Proposed audit recommendations to address the findings and support long term change.
Your team has provided you a copy of the draft report they have been working on. Refer to Annex A. It's a little long, not plain language, and does not yet include clear statements as to why findings are important and does not yet have recommendations.
Assignment Task 2:
For the following simplified scenario, prepare a draft audit program which includes:
1. A draft audit objective;
2. Relevant audit criteria;
3. Description of audit scope (i.e. what is being audited)
4. A minimum of three (3) audit tests which:
- Address at least one (1) audit criterion - your choice
- Be specific, concrete and briefly describe the nature and extent of work to be done (i.e. actions taken by the auditor)
- Obtain at least three (3) different types of audit evidence, clearly indicating the type of audit evidence that is being sought in each test and its purpose.
Make assumptions as needed, and please ensure the format you use aids the reader in understanding the proposed plan.
Scenario:
The Chief of Defence Staff (CDS) has concerns over the adequacy of inventory management - military equipment and supplies. As a result the CDS has asked the audit function to perform an audit to provide insight into the issue.
Planning has identified the following preliminary risks:
- missing military equipment and supplies;
- unavailability of appropriate equipment and supplies at critical junctures;
- surpluses of obsolete and dangerous material, as well as,
- poor recordkeeping.
The Military Inventory Management (MIM) group is responsible to ensure that inventory is managed so that the right military equipment and supplies are available at the right times to support Canadian Armed Forces (CAF) personal to fulfill both their training requirements and operational needs (domestic and international missions). MIM is also responsible for ensuring inventory is safely and securely managed and accounted for throughout its lifecycle from acquisition to disposal. There is one major warehouse for military equipment and supplies in Canada. Local military units also have smaller on-site warehouses for urgent and short-term needs. Many of the inventory clerks are civilian contractors. All inventory information is tracked in the Defence Resources Information Management system (DRIMS).