Audit and Inspection Directorate



Financial Audit: To ensure whether financial records are properly maintained and financial statements are fairly presented
Budget year closing report auditing.
  • July 1/2011 Closing and counting of cash balance of main cashier and support cashier consumables and balancing with book balance.:-
  • July 1/2011 make sure that weather bank statement balance reconcile with bank book.
  • July 1/2011 make sure that weather purchasers balance reconcile with purchase book.
  • Prepare report of remained cash and consumable of 2011 and summit the report.
Evaluate Approve Budget and utilized.
  • Assuring whether budget needs rose from users ,program budget preparation undertaken and approved
  • Assuring whether cost was based on approved budget.
  • Assuring whether transfer was according to rule and regulation.
  • Evaluating used budge.
  • Check whether utilized budge reconcile with approved budget.
Evaluate collection and expenditure.
  • Check whether collections from difference service were with valid document.
  • Check whether collections from difference service were properly deposited.
  • Check whether internal revenue collection report was prepared
  • Check whether expense was according to approved budget.
  • Evaluating whether expense was prepared and approved with assigned person accordingly.
  • Evaluating whether expenditure documents were registered in the book properly.
  • Check whether report was prepared and financial documents were filed properly.
Evaluating Purchasing Receiving and Dispatching procedures
  • Evaluating whether the procurement need and prepare the procurement plan.
  • Evaluating whether procurement is made from suppliers who are registered by the Agency.
  • Evaluating whether Open bids, invite the procurement initiator and internal audit to attend the bid opening ceremony
  • Evaluating whether the result of a Bid evaluation disclosed to the successful and unsuccessful bidders.
  • Evaluating whether procurement contracts with successful bidders, sign contracts in accordance with the authority delegated to it by the head of the Public Body
  • Evaluating whether the contracts has discharged its obligation and its rights have been satisfied under a procurement contract.
  • Evaluating whether the purchased goods was received properly.
  • Evaluating whether the received goods was properly dispatched.
Budget year and quarter Auditing and report preparation.
Evaluating monthly cash transaction
  • Preforming monthly cash count
  • Reconciling cash count with the monthly book balance.
Evaluate collection and expenditure.
  • Check whether collections from difference service were with valid document.
  • Check whether collections from difference service were properly deposited.
  • Check whether internal revenue collection report was prepared.
  • Check whether expense was according to approved budget.
  • Evaluating whether expense was prepared and approved with assigned Person accordingly.
  • Evaluating whether expenditure documents were registered in the book properly.
  • Check whether report was prepared and financial documents were filed properly.
Evaluating Purchasing Receiving and Dispatching procedures
  • Evaluating whether the procurement need and prepare the procurement plan.
  • Evaluating whether procurement is made from suppliers who are registered by the Agency.
  • Evaluating whether Open bids, invite the procurement initiator and internal audit to attend the bid opening ceremony
  • Evaluating whether the result of a Bid evaluation disclosed to the successful and unsuccessful bidders.
  • Evaluating whether procurement contracts with successful bidders, sign contracts in accordance with the authority delegated to it by the head of the Public Body
  • Evaluating whether the contracts has discharged its obligation and its rights have been satisfied under a procurement contract.
  • Evaluating whether the purchased goods was received properly.
  • Evaluating whether the received goods was properly dispatched.
Preforming Internal control Assessment / evaluation /.
Evaluation of applicability of Human labor hiring፣ promotion and transferring rule, regulation’s and procedures.
  • Evaluate weather vacant space is available in needing department.
  • Evaluate weather vacancy announced.
  • Evaluate weather hiring and promotion undertaken according to vacancy.
  • Evaluate weather transferring undertaken according to agreement/rule, regulation’s/
  • Evaluate weather hiring promotion and transferring documents properly filed, and report is properly prepared.
  • Evaluation of applicability of work plan in main departments
  • Assessing and evaluating weather shoe sole cutting knife cutting and pattern making and designing by shoe model factor.
  • Assessing and Evaluating whether cortication and testing by laboratory and distribution of result undertaken properly /plan -performance/
  • Assessing and Evaluating weather work plan of product developments /producing samples and transferring to factories undertaken properly.
  • Evaluating revenue collection and deposits from services of different departments.
Preforming Follow up.
  • Register Identified findings.
  • Follow up for corrective action.
  • Prepare report of corrective action
Prepare Audit plan. /develop frame work for audit activities/
  • Identify Risky area.
  • Identifying prior Year performance gap/Evaluation.
  • Prepare Internal Audit. Annual Audit plan./ Organization BSC , plan / objective/Projects plans /programs and Risk mitigation plan ,Good Governance plan/
  • Communicate plan to management representative /to be approved. /
  • Prepare Annual Audit action plan / Audit program. /
  • prepare detailed Individual action plan/ Individual Audit program /