Internal Audit Guidelines

Publish Date: 
June, 2016
Author: 
RAP 3

The RAP3 internal audit process was reviewed in September 2014 towards the end of Implementation Year 1 (IY1) and a new Risk Based Audit (RBA) approach developed for Implementation Year 2 (IY2) onwards[1]. In January 2015, the Performance Verification and Management (PMV) component was reviewed in relation to lessons learned during IY2, new requirements for IY3 implementation and performance management in general. These guidelines give detailed guidance on the overall management of the internal audit programme including planning, preparing for, conducting, reporting and following up on internal audits.