example of risk-based audit programme -...
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EXAMPLE OF RISK-BASED AUDIT PROGRAMMEMinistry of Agriculture, Livestock, Fisheries,
Food and Natural Environment
AUTONOMOUS GOVERNMENT OF CATALONIA – SPAIN
art. 4.6 R(EC) 882/2004
Margarita Gómez PuigDeputy Director General
Internal Audits and Inspections
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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PROCESS:
1. To identify our AUDIT UNIVERSE2. To establish a RISK ANALYSIS3. To estimate our HUMAN RESOURCES AVAILABLE for auditing4. To estimate our NEEDS OF HUMAN RESOURCES to carry out our
audit programme5. To BALANCE availabilities and needs and to PROPOSE an audit
programme.6. To APPROVE the audit programme
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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FIRST STEP:
To identify our AUDIT UNIVERSE: inventory of relevant audit areas for our competent authority
MULTI-ANNUAL AUDIT PROGRAMME
1- UNIVERSE
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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1. To identify the AUDIT UNIVERSE of Ministry of Agriculture, Livestock, Fisheries, Food and Natural Environment of CATALONIA
MULTI-ANNUAL AUDIT PROGRAMME
1- UNIVERSE
CATALONIA -autonomous government
Population = 7.5 M inhabitantsSurface area = 32.107 Km2
SPAIN:1 central government17 autonomous governments (autonomous communities)2 autonomous citiesxxx municipalities
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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1. To identify our AUDIT UNIVERSE:
MULTI-ANNUAL AUDIT PROGRAMME
MARM - MSPSI – AESAN
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ANDALUSIA
17
XXXX….
SPANISH UNIVERSE: AREAS UNDER REGULATION 882/2004
1- UNIVERSE
MARM: Ministry of Environment, Rural and Marine of SpainMSPSI: Ministry of Health, Social Policy and Equality of SpainAESAN: Spanish Food Safety Agency
FOR SOME AREAS (control programmes) FOR OTHERS
AUTONOMOUS COMPETENT AUTHORITIES
CENTRALCOMPETENT AUTHORITIES
1
CATALONIA
2
BASQUE
COUNTRY
MARM – MSPSI -AESAN
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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1. To identify our AUDIT UNIVERSE:
MULTI-ANNUAL AUDIT PROGRAMME
CATALAN FOOD SAFETY AGENCY
PRIMARY PRODUCTION
Other competent authorities
PROCESSING AND DISTRIBUTION
MINISTRY OF AGRICULTURE, LIVESTOCK, FISHERIES, FOOD AND NATURAL ENVIRONMENT
CATALONIA’ S UNIVERSE
1- UNIVERSE
RETAIL CONSUMER
THIS IS our AUDIT UNIVERSE
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
According to the COSO internal control integrated framework, CONTROL SYSTEM in our Ministry, like any control system,
has 5 components:
CONTROL ACTIVITIESMONITORING
RISK ASSESSMENT
Progr. 1 (*)
OUR UNIVERSE822/04 Areas under the competences of Ministry of Agriculture, Livestock, Fisheries, Food and
Natural Environment of CATALONIA
INFORMATION & COMUNICATION
SYSTEMS
CONTROL ENVIRONMENT
Programme 2
Programme n
….
HR
-Staff
-Training
-Laboratories
HRMonitoring of
effectiveness of controls /
supervision
HR- Procedures;
- Evidences of controls on templates
- Reports on results
- Coordination and information
systems
HR TR
HR
- Actions in case of non compliance
- Sanctions
- Contingency plans
- Without prior warning
TRControl of specific requirements:
- systematized in planned arrangements
-effectively implemented, complying with planned arrangements
HR = horizontal requirements (178/2002, 882/2004)TR = technical requirements (specific regulation) 1- UNIVERSE
Programme 3
(*) cover 852/04
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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- Taking into account our internal organization and - Looking for efficiency (synergy):
- Several programmes that share part of their control system unique AUDIT PROJECT for
the common part.- A programme composed of several different control
systems several AUDIT PROJECTS.
BUT THE AUDIT UNIVERSE STAYS THE SAME
MULTI-ANNUAL AUDIT PROGRAMME
2 - RISK MAP
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
CONTROL ACTIVITIESRISK ASSESSMENT
Programme 1
OUR UNIVERSE882/04 Areas under the competences of Ministry of Agriculture, Livestock, Fisheries, Food and
Natural Environment of CATALONIA
INFORMATION & COMUNICATION
SYSTEMS
CONTROL ENVIRONMENT
Programme 2
Programme n
HR / TR
HR = horizontal requirements (178/2002, 882/2004)TR = technical requirements (specific regulation)
HR Programme 3
TR
HR
HR / TR
HR / TR
1- UNIVERSE
According to the COSO internal control integrated framework, CONTROL SYSTEM in our Ministry, as any control system,
has 5 components:
TR ….
MONITORING
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SECOND STEP:
To carry out a RISK ANALYSIS: IMPACT & VULNERABILITY
MULTI-ANNUAL AUDIT PROGRAMME
2 - RISK MAP
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In order to:
- MAKE the risk assessment AS OBJECTIVE AS POSSIBLE (especially with subjective risks factors) and- INVOLVE the entire organization in the RISK ANALYSIS, making easier final approval by the top management
MULTI-ANNUAL AUDIT PROGRAMME
All Deputy Directors General involved in the management of different control programmes:
• Deputy Director General for Agriculture• Deputy Director General for Livestock• Deputy Director General for Fisheries• Deputy Director General for Agri-food Industries and Quality
and myself (Deputy Director General for Internal Audits and Inspections) individuallyassess all the risks (except risk factors (*) which are assessed just by auditors) and then we calculate the average score for each risk, which lets us calculate the IMPACT 1- UNIVERS
2 - RISK MAP
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RISK FACTORS Maximum score
Impact on human health a1
Severity of adverse effects and probability a2
Public perception of risk a3
Economic impact a4
Risk to direct aid payments (EAGF) and other aids (EAFRD and national funds) by CROSS- COMPLIANCE requirement, in addition to risk to food safety (*) risk factor assessed by internal auditors) a5
Risk of limited previous scope of the internal audit(*) risk factor assessed by internal auditors)
a6
TOTAL 100
RISK FACTORS TO ASSESS IMPACT:
MULTI-ANNUAL AUDIT PROGRAMME
EAGF = European agricultural guarantee fundEAFRD: European agricultural Fund and Rural Development
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RISK FACTORS Weight maximum CRITERIA score
What type of impact does this control system have on food safety (meaning human health)?
a1
Direct impactIndirect impactWithout impact
a1a1/ 2
0
What would be the severity and probability of adverse effects if there were a control system failure?
a2
Serious harm - high probabilitySerious harm- low probabilityLess severe damage - high probabilityLess severe damage - low probability No harm to human health
a2
a2/ 2
a2/ 2
a2/ 3
0
MULTI-ANNUAL AUDIT PROGRAMME
SCORES? WEIGHTS?
2 - RISK MAP
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RISK FACTORS Weight maximum CRITERIA score
What is the PUBLIC PERCEPTION OF RISK as regards this control system?
a3
HIGH LOW NULL
a3
a3/ 2
0
What would be the
ECONOMIC IMPACT if there were a control system failure?
a4HIGH LOW
a4
a4/ 2
MULTI-ANNUAL AUDIT PROGRAMME
2 - RISK MAP
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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RISK FACTORS Weight maximum CRITERIA score
Risk to EAGF, EAFRD and national fund payments in addition to risk to food safety.
(*) risk factor assessed by internal auditors)
a5
WITH SYNERGIES OF RISKS:- Food safety risk- Risk to EAGF and EAFRD paying
agency (CROSS-COMPLIANCE)
WITHOUT SYNERGIES
a5
0
Risk of limited previous scope
(*) risk factor assessed by internal auditors)
a6
Never audited beforePrevious audit with limited scopePrevious audit with full scope
a6
a6/ 2
0
MULTI-ANNUAL AUDIT PROGRAMME
EAGF = European agricultural guarantee fundEARDF: European agricultural Fund and Rural Development
2 - RISK MAP
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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AREASFACTOR 1 FACTOR 2
DDG1 DDG2 DDG3 … average DDG1 DDG2 DDG3 … average
∑IMPACT
(maximum 100 for audit project)
Audit project 1 a1 a1 a1 ... a1 ... ...eg:
80
Audit project 2 a1/ 2 a1/ 2 a1/ 2… a1/ 2
… ... 85
Audit project 3 a1 a1/ 2 a1 … …. … … 70
Audit project 4 a1/ 2 a1/ 2 a1 … … … … 60
Audit project 5 … … … … … … … 40
Audit project n … …. ….
DDG1 =Deputy DG for AgricultureDDG2 = Deputy DG for LivestocksDDG3 = Deputy DG for FisheriesEtc…
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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VULNERABILITY ASSESSMENT of different control systems against their opposite: level of risk coverage
We use results from previous audits and follow up as source of information.
VULNERABILITY Maximum score
Level of risk coverage by structural elements of control (HORIZONTAL REQUERIMENTS) (*) b1
Level of risk coverage by compliance & effectiveness of planned arrangements (TECHNICAL REQUERIMENTS)
b2
Level of risk coverage by a suitable control system (TECHNICAL REQUERIMENTS) b3
TOTAL 100
MULTI-ANNUAL AUDIT PROGRAMME
(*) suitability of system as regard horizontal requirements, compliance and effectiveness
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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vulnerability CRITERIA Maximum score
What is the
vulnerability of the control systems?
To assess against their opposite (level of risk coverage for each control system).
Risk coverage by structural elements of control systems- If we have previous audit results:
x=100%90% <= x< 100%75%<= x < 90%50%<= x < 75%X < 50%
- if no data
Risk coverage by compliance and effectiveness of technical requirements - If we have previous audit results
x=100%90% <= x< 100%75%<= x < 90%50%<= x < 75%X < 50%
-if no data
Risk coverage by suitability of control systems with specific regulation
-If we have previous audit resultsx=100%90% <0 x< 100%…
-if no data
0b1 /5b1 /2b1 /1,5
b1b1 /2
0b2 /5b2/2
b2 /1,5b2
b2 /2
0b3 /5…
b3 /2
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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AREAS Structural VULNERABILITY
VULNERABILITY of compliance &
effectiveness
VULNERABILITY of suitability
∑VULNERABILITY(maximum 100 for audit
project)
Audit Project 1 b1 /2 b2 /2 b3 /5
eg:
40
Audit project 2 b1 b2 /5 b3 80
Audit Project 3 b1 /1,5b2 /5 0 35
Audit Project 4 b1 b2 /2 b3 /2 70
Audit project 5 b1 /1,5 b2 /5 b3 60
Audit project n … … … …
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
AREAS ∑IMPACT
∑VULNERABILITY
Audit Project 1 80 40Audit project 2 85 80Audit Project 3 70 35
Audit Project 4 60 70Audit project 5 40 60
Audit project n … …
100
90
80
70
60
50
40
30
20
10
00 10 20 30 40 50 60 70 80 90 100
IMPA
CT
VULNERABILITY
12
3
4
5
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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PRIORITIES ACCORDING TO RISK ANALYSIS:
1st: Areas with > impact & > vulnerability 2n: Areas with > impact & < vulnerability3rd: Areas with < impact & > vulnerability4th: Areas with < impact & < vulnerability
In addition, the risk analysis should allow us to make a decision regarding the scope of audits
MULTI-ANNUAL AUDIT PROGRAMME
100
90
80
70
60
50
40
30
20
10
00 10 20 30 40 50 60 70 80 90 100
IMPA
CT
VULNERABILITY
1 23
4
5
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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WE UPDATE OUR RISK MAP ANNUALLY:
- Audit universe
- IMPACT assessment
- VULNERABILITY assessment: taking into account new audits and follow up results, as well as other available inputs (FVO reports, etc…)
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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THIRD STEP:
To estimate HUMAN RESOURCES AVAILABLE for auditing
MULTI-ANNUAL AUDIT PROGRAMME
3- AVAILABILITIES
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3. To estimate HUMAN RESOURCES AVAILABLE for auditing:
A = NUMBER of available auditorsB = DURATION of multi-annual programmeC = AVAILABLE WORKING DAYS (auditor / year)
365 Calendar Days / year- c1 Holiday, weekends, etc- c2 Training- c3 Days off , average premium seniority, etc
Σ C Available working days auditor / year
A x B x C = TOTAL AVAILABLE TIME FOR AUDITING
MULTI-ANNUAL AUDIT PROGRAMME
3- AVAILABILITIES
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FOURTH STEP:
To estimate the NEEDS OF HUMAN RESOURCES
MULTI-ANNUAL AUDIT PROGRAMME
4 - NEEDS
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4. Humans resources NEEDS:
4.1. We should estimate, for every single audit project, the TIME NEEDED:
xxx Time needed to study regulation from where set up audit criteriaxxx Time needed to study background: previous FVO reports…xxx Time needed to study procedures… to gather information and documentation
from auditeexxx Time needed to carry out audit on each audit objective and criteriaxxx Time needed to write draft reportxxx Time needed to assess observations to draft report and discussxxx Time needed to write final report
Σ x 1 Time estimated for each audit project
The first time: it is a simple realistic estimate: QUITE SUBJECTIVEBut we have designed a system to RECORD the working days spent on each audit project, so over time, we are able to calculate the AVERAGE time needed in each phase of each audit project: MORE OBJECTIVE SYSTEM
Σ x 1 + Σ x 2 + … = Σ x n
MULTI-ANNUAL AUDIT PROGRAMME
4 - NEEDS
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But before we make this estimate, we should define our PROGRAMME STRATEGY PROPOSAL
DEGREE OF COVERAGE SCOPE
Number of audits to carry out
Aspects to be audited in each audit:- Audit objectives- Audit criteria:
- Horizontal audit criteria - Vertical audit criteria -written in a comparable way-
(to be developed in a second phase)
MULTI-ANNUAL AUDIT PROGRAMME
4 - NEEDS
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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Control system implemented
Activities and related results are SUITABLE to achieve objectives
According to Regulation (EC) 882/2004, audits have as OBJECTIVES to assess whether:
Activities and related results:- COMPLIED with planned arrangement - and are implemented EFFECTIVELY
GAP 2
FRAMEWORK:
Reg. (EC) 178/02Reg. (EC) 882/04Specific RegulationMANPC
CONTROL SYSTEM
PLANNED
GAP 1
suitability audit
Compliance &
effectivenessaudit
(quality) –1st level
4 - NEEDS
Taking the framework as point of reference, we should identify GAPS between the framework and
control system plannedWe should test whether the control system planned is
real, effective and properly implemented
audit of effectiveness (performance audit) – 2n levelOBJECTIVES OUTCOME
HOW: Through INDICATORS
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
284 - NEEDS
4.1. So, we estimate OUR NEEDS FOR THE DIFFERENT PROJECTSkeeping in mind the three objectives:
- SUITABILITY - COMPLIANCE - EFFECTIVENESS
But, ONLY WITHIN THE SCOPE OF OUR AUDIT UNIVERSE, focusing on elements / areas / issues under the responsibility of our competent authority
MULTI-ANNUAL AUDIT PROGRAMME
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4.1. Then the needs for the different projects are estimated
4.2. Also we have to estimate the time needed for carrying out the FOLLOW UP Σ x up
4.3. As well as taking into account the UNEXPECTED Σ x u :
- Deviation between estimations and reality- Other projects not scheduled previously (unexpected)- etc….
TOTAL TIME NEEDED = Σ x n + Σ x up + Σ x u
MULTI-ANNUAL AUDIT PROGRAMME
4- NEEDS
4 - NEEDS
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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FIFTH STEP:
To balance AVAILABILITIES AND NEEDS
MULTI-ANNUAL AUDIT PROGRAMME
5 - BALANCE A-N
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5. Balance between AVAILABILITIES AND NEEDS:
ALWAYS availabilities > = needsor
MULTI-ANNUAL AUDIT PROGRAMME
5 - BALANCE A-N
WE ADAPT RESOURCES TO
NEEDS(audit strategy)
WE ADAPT AUDIT STRATEGY TO RESOURCES
THIS IS UP TO THE AUDIT CLIENT
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MULTI-ANNUAL AUDIT PROGRAMME
FINALLY, THE BEST STRATEGY WILL BE THE STRATEGY THAT LETS US BE:
- THE MOST EFFECTIVE, covering our risks areas as much as possible.
- THE MOST EFFICIENT with our available audit resources
- AND THAT LETS US GIVE AS MUCH ADDED VALUE AS POSSIBLE.
6- FINAL STRATEGY
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
In any case:
OUR STRATEGY SHOULD AGREE WITH THE APPROACH OF Reg. (EC) 882/2004 AND DECISION 677/2006 and cover objectives of:
SUITABILITY, COMPLIANCE AND EFFECTIVENESS
In our case, and taking into account our available resources and risk analysis
6- FINAL STRATEGY
For HIGH-RISK PROJECTS,our audit strategy from 2007 hasbeen to cover:
-horizontal requirements-technical requirements
For LOW-RISK PROJECTS, our audit strategy from 2007 has been to cover:
-horizontal requirements (*)
(*) in our second audit cycle (2011-2015), if we can rely on our horizontal elements, we may focus on some vertical elements
ALL COMPONENTS OF COSO MODEL
STRUCTURAL COMPONENTS
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MULTI-ANNUAL AUDIT PROGRAMME
WHY?
Because with this approach:
- For all our control systems, we focus on the STRUCTURAL ELEMENTS(horizontal requirements Reg. (EC) 178/02 and Reg. (EC) 882/04), which are the basis of such systems and which allow us to rely on them.
-And additionally, for the risky areas, we focus on the SPECIFIC ELEMENTSof control systems (technical requirements) being able to give to our client a more accurate view of their potential risks on these areas
.
6- FINAL STRATEGY
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RANKING BY RISK Needs YEAR 1YEAR 2 YEAR 3 YEAR 4 YEAR 5 ∑Project 2 (horizontal and vertical requirements) x1 x1 ... ... ... ... x1
Project 4 (horizontal and vertical requirements) x2 X2.1 x2.2 ... ... ... x2
Project 3 (horizontal and vertical requirements) x3 x3.1 x3.2 x3Project 1 (horizontal and vertical requirements) x4 ... ... x4Project 5 (horizontal requirements) x5 ... ... x5.1 x5.2 ... x5... ... ... ... ... ... ... ...Project n (horizontal requirements) xn ... … ... ... xn xnAUDITS ∑ x nFOLLOW UP xfu xfu xfu xfu xfu xfu ∑ x fuUNEXPEDTED xu xu xu xu xu xu ∑ x u
∑ TOTAL TIME NEEDS eg: 590 588 593 591 594 2956
available working days auditor / year C C C C C C
x auditors number A A A A A A
∑ TOTAL AVAILABLE TIME eg: 594 594 594 594 594 2970
MULTI-ANNUAL AUDIT PROGRAMME
Example of final schedule
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NEVERTHELESS, TO DEFINE OUR AUDIT SCHEDULE we take into account, not only risk priorities, but also other elements such as:
- Respecting the IIA standard 1130. A1. “Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibility within the previous year”.
- The availability of an appropriate technical auditor profile. - The availability of a specifically trained auditor on the subject to
audit. - The convenience of leaving 2-3 years between two audits of the
same subject- Occasionally: the balance the audit pressure on different units.- Others…
MULTI-ANNUAL AUDIT PROGRAMME
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
6- FINAL COVERAGE
So the audit COVERAGE of our AUDIT PROGRAMME is…
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
CONTROL ACTIVITIESRISK ASSESSMENT
Programme 7
AUDIT COVERAGE of our multi-annual audit programmefor our competent authority
INFORMATION & COMUNICATION
SYSTEMS
CONTROL ENVIRONMENT
Programme 3
Programme 2
Programme n
….
HR
-Staff
-Training
-Laboratories
HR
Control effectiveness / supervision
HR- Procedures;
- Evidences of controls on templates
- Reports on results
- Coordination systems
HR
TRHR
- Actions in case of non compliance
- Sanctions
- Contingency plans
- Without prior warning
TR
HR = horizontal requirements (178/2002, 882/2004)TR = technical requirements (specific regulation)
RANKING BY RISK
6- FINAL COVERAGE
According to the COSO internal control integrated framework, CONTROL SYSTEM in our Ministry, as any control system,
has 5 components:
MONITORING
(*) cover 852/04
Progr. 1 (*)
Progr. n-1
Generalitat de CatalunyaDepartament d'Agricultura, Ramaderia,Pesca, Alimentació i Medi Natural
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MULTI-ANNUAL AUDIT PROGRAMME
LAST STEP:
FINALLY THE BOARD OF DIRECTORS of our Ministry (*) decide about our audit programme.
Barcelona, November 2011
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(*) Minister, General Secretary and different Directors General