On 10-12 March 2009, the missions of the Audit Scotland and SNAO will be paying a working visit to the Court of Accounts.Under subproject 2B “Quality Management System” of the Strategic Development Plan of the CoA, the Audit Scotland Working Group will cooperate with the Quality Audit Working Group and Audit Quality Monitoring Working Group of the CoA.
Also, during the visit the following will be monitored:
• Joint work and feed-back of the quality pilot audit team;
• Planning of the next missions under this subproject;
• Completion of the audit planning stage.
Under subproject 2A “Introduction of Regularity Audit” of the SDP, the SNAO Working Group together with the audit teams involved in this pilot audit will cooperate on the following aspects:
• Audit planning process;
• Collection and revision of the information related to the planning stage;
• Audit risk assessment;
• Development of the general audit plan;
• Development of audit programmes;
• Preparation for the implementation stage.
At the same time, the teams will discuss issues related to the summary of the experience in carrying out the audit at the entity; completion of the planning documents and preparation for the interim audit work, as well as agreement on activity approach for the next mission.