• Local Government and housing.
• Office of the Premier.
• Municipalities.(TLC)
Planning the Audit:
• Communicating pre-engagement activities with the client i.e date when interim and final audit would be conducted and finalised. Extent of testing necessary, test of controls and/or substantive tests.
• Complete and finalising engagement letter.
• Obtain knowledge of the business of the client being audited.
• Complete the audit planning memorandum.
• Budgeting the cost and time to be spent on the audit.
• Selecting the hardware, software and staff with the necessary experince required to conduct the audit.
Briefing:
Briefing the audit staff on the type of audit to be done and the client activities
Executing:
Interim:
• Compiling systems description and formulating relevant audit procedures based on the systems to be executed at the final audit.
• Performing tests of controls, and determining the extent of substantive test to be performed in the final audit.
• Communicating with the client
• Supervising audit juniors.
• Reviewing the audit work performed by the juniors.
• Communicate with audit manager
• Compiling a interim audit file with all the relevant sections
• Preparing a preliminary audit report for the audit manager on the interim audit performed.
Final:
• Executing all the relevant audit programmes for the different sections of the audit and ensuring that juniors execute audit programmes assigned to them.
• Reviewing the audit work performed by the juniors.
testing necessary, test of controls and/or substantive tests.
• Complete and finalising engagement letter.
• Obtain knowledge of the business of the client being audited.
• Complete the audit planning memorandum.
• Budgeting the cost and time to be spent on the audit.
• Selecting the hardware, software and staff with the necessary experince required to conduct the audit.
Briefing:
Briefing the audit staff on the type of audit to be done and the client activities
Executing:
Interim:
• Compiling systems description and formulating relevant audit procedures based on the systems to be executed at the final audit.
• Performing tests of controls, and determining the extent of substantive test to be performed in the final audit.
• Communicating with the client
• Supervising audit juniors.
• Reviewing the audit work performed by the juniors.
• Communicate with audit manager
• Compiling a interim audit file with all the relevant sections
• Preparing a preliminary audit report for the audit manager on the interim audit performed.
Final:
• Executing all the relevant audit programmes for the different sections of the audit and ensuring that juniors execute audit programmes assigned to them.
• Reviewing the audit work performed by the juniors.
• Communicating all audit findings to management by means of informal audit queries and following up on these queries.
• Communicate with audit manager.
• Compiling a final audit file and ensuring that all audit work has been completed.
• Clear any queries raised by the audit manager
• Draft audit report.
Admin after the audit:
• Ensuring that timesheets and travel claims are correct and kept on file.
• Ensuring that all client files and documentation are returned and that the premises of the client are neat and clean before leaving the client offices.
• Thanking the staff of the client for their assistance.
De-briefing:
Communicating to the audit juniors on the results of the audit, and any improvements, which could be made in the future.
Additional tasks performed at the Auditor-General:
• Assisting the Centre Managers in the splitting and completion of the Budget for all five centres at the Auditor-Generals office in Polokwane.
• In charge of the asset management system in Polokwane office.
• Assisting in the debt collection of amounts owed by the various departments in the Limpopo Province, from the department of Finance