IRRBA
IRRBA
IRRBA
AGENCY PROFILE
• Mandate
R.A. No. 7160
AGENCY PROFILE
• Mandate
R.A. No. 7160
AGENCY PROFILE
• Mandate
R.A. No. 7160
AGENCY PROFILE
• Mandate
1. Budget preparation, allocation, utilization and reporting
2. Receipts, income and revenue management with the
following systems and processes:
a.RPT
b.Cash collections, deposits and recording
3. Disbursements and Expenditures
a. Procurement
b. Solid Waste Management
4. Accounting and Financial Statement Preparation
a. Budget Controlling System
b. E-NGAS
5. Human Resource Management System
6. General and Other Services
AGENCY PROFILE
• Operations
AGENCY PROFILE
• Structure
AGENCY PROFILE
• Objectives and
Strategies
AGENCY PROFILE
• Key
Environmental
Factors
OPIF/ PROGRAM
ACCOUNTABILITY
MODEL
PAGE 18, PDF, IRRBA Manual
OPIF/ PROGRAM
ACCOUNTABILITY
MODEL
MFOS/ KEY
PERFORMANCE
INDICATORS
ACCOUNTING
POLICIES
PREVIOUS AUDIT
FINDINGS
RECENT
DEVELOPMENTS/
NEWS
ANATYTIC REVIEW
• Financial
ANATYTIC REVIEW
• Performance
PAPs REVIEW
• Program/ Project
Details
Ex.: A.
Mandate
Ex.: Strategic-
Planning and
Resource
Allocations-
Organizational
Structure
Clear as to cause
and effect/ Generic
in nature/ avoid
process-level
effects that limits
the risk
descriptions
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
UTA
UTA
Operations
UTA
Operations
UTA
PAPs Review
UTA
Organizational Structure
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
FS accounts -
• Existence/Occur
rence
• Completeness
• Accuracy
• Rights and
Obligations
• Presentation
and Disclosure
• Compliance
Significant
Account/
Process-Risk-Control Matrix
Significant
Account/
Process-Risk-Control Matrix
Significant
Account/
Critical process
Process-Risk-Control Matrix
Significant
Account/
Critical process
Process-Risk-Control Matrix
Date when the audit
test procedures for FS
account will start
Time or duration for
the completion of the
audit test
Process where TOC for
the significant account
will be done
List down specific
Controls to be tested
Findings or exceptions
noted during the
conduct of TOC
To correct the findings
or other comments for
improvements
Where the findings/
exceptions where
noted
AOM Ref. No., if any
Statement on the
operating effectiveness
of the controls tested
Statement on the
operating effectiveness
of the controls tested
Statement on the
operating effectiveness
of the controls tested
Statement on the
operating effectiveness
of the controls tested
Perform Substantive
Test
Working paper reference
where the execution of the
ST is documented
Program/Activities/Projects
Assignment of risk weights is based
Program/Activities/Projects on auditor’s judgement.