AUDIT PLANNING AND FIELDWORK Clause Samples

AUDIT PLANNING AND FIELDWORK. 3.1 The Audit Firm will conduct the audit on behalf of UNDP Office of Audit and Investigations (OAI) and will be under the general supervision of the Chief of OAI’s Regional Audit Centre for East and Southern Africa (RAC)11. Any major changes in the terms of reference shall be cleared with the Chief, who will notify OAI Director/Deputy Director (Audit), as deemed necessary. 3.2 The Audit Firm shall be responsible for preparing the audit planning memorandum (in the Audit Firm’s format), which must be approved by the Audit Firm’s management before its implementation. At the completion of the audit, the audit planning memorandum should be revisited and appropriate feedback must be shared with the Audit Chief as lessons learned for future DIM financial audits.