Audit Procedures

Audit Engagement Planning

During this phase, the Head of Internal Audit assigns the IA staff and their roles to the different
Audit Engagements, planned or ad‐hoc, according to their competencies and ongoing
engagements.
In accordance with the standards, the Head of Internal Audit may resort to additional resources
(personnel or technology) to ensure that the engagement’s resources are appropriate and
sufficient to achieve the engagement objectives.

Engagement Planning involves gaining a better understanding of:

‐ The objectives, activities, processes, resources, risks, and controls of the audited entity, and
‐ The opportunity to make improvements to the audited entity’s governance, risk
management, and control processes.
This is done by conducting preliminary survey, and gathering and analyses of the available data.

This phase would include an opening meeting to introduce the objectives and process of the audit
engagement, gain additional insight and information about the auditee’s risks, controls, and
governance processes.

Audit Engagement Objective and Scope

Based on the key risks identified during the Annual and the Audit Engagement planning, IA
establishes the objectives of the engagement. These objectives are concise, linked to risk
assessment, and have clear purpose, and provide complete understanding of why the
engagement is being conducted.

In order to sufficiently to achieve the engagement objectives and address the key identified risks,
IA formulates the scope of the engagement. The scope specifies what the engagement will
include, such as the boundaries of the area or process, in‐scope versus out‐of‐scope locations,
sub processes, components, and the timeframe.
Scope limitations, if encountered, should be documented.

Audit Engagement Work Program

Once the Audit Engagement Objective and Scope are defined, IA develops the Audit Engagement
Work Program. Each Work Program is unique to the Audit Engagement, and serves the Audit
Engagement Team in understanding the audit steps that need to be performed.

The Work Program indicates the audit steps to conduct the Engagement. The audit steps are
determined to:
‐ Assess the risks in the area or process under review,
‐ Test the existing controls,
‐ Identify the techniques and methodologies to apply,
‐ Define the population, selection, and sampling where applicable,
‐ Identify the requirements or resources needed.

In drafting or updating an existing Audit Engagement Program, IA may refer to publications of

dependable resources such as The IIA, ISACA, locally and internationally known auditing firms…

Prior the commencement of the fieldwork, the Audit Engagement Program should be approved
by the Head of Internal Audit. However, with the information and knowledge gained during the
fieldwork, the Audit Engagement Program may be adjusted, subject to prompt approval by the
Head of Internal Audit.

Refer to the section ‘Work Programs’ (insert hyperlink to the work program section in the manual)
for the prepared Work Programs that are common or recurring at AWMV.

Audit Engagement Fieldwork

Information Identification and Collection

During the Audit Engagement Fieldwork, detailed procedures of collecting, analyzing, evaluating,
and documenting information takes place to evaluate the internal controls, effectiveness of
process, and identify any control gaps and areas for improvement.

The information collected must be sufficient, reliable, relevant, and useful to achieve the
objectives.

Analysis and Evaluation

In analyzing and evaluating the information, the Internal Audit Team carries out the steps
detailed in the Work Program by applying different Internal Audit Techniques, such as:
‐ Interview or surveys
‐ Observation
‐ Inspection
‐ Vouching (tracking backwards for validity)
‐ Tracing (tracking forward for completeness)
‐ Recalculation or Reperformance
‐ Walk‐Through Testing
‐ Independent Confirmation or Verification
‐ Analytical Procedures (benchmarking, forecasts, period‐to‐period comparison, ratio or trend
analysis)
‐ Testing of Controls
‐ Substantial Testing
‐ Root Cause Analysis
‐ Sampling
‐ Questionnaire/Checklists…

During the execution of Audit steps, and as a result of the analysis and evaluation, the Audit
Engagement Program may require adjustment via:
‐ Inclusion of additional testing in an area,
‐ Addition of a full area to the review,
‐ Omission of an area or some Audit tests, or others.
Similar to the initial work program, this update is subject to approval by the Head of Internal
Audit.

Documentation
Documentation is key throughout the Audit Engagement, starting from the planning phase, and
throughout the fieldwork, as it ties it to the reporting phase.

During the fieldwork, sufficient, reliable, relevant, and useful information supporting the
engagement results and conclusions must be documented in work papers, such as testing sheets,
meeting minutes, inquiries or visit reports, process description or flowcharting, and others.

This documentation facilitates review and supervision, quality assurance, peer review, and may
as well provide useful input to other audit missions. The work papers ensure that the fieldwork
is carried out according to the Work Program’s identified risks, control procedures, and audit
steps, and that these audit steps are properly executed, and conclusions are duly supported.

The documentation should contain sufficient and relevant information that would enable a
prudent, informed person, such as another Internal Auditor or an External Auditor, to reach the
same conclusions as those reached by the Internal Auditors who conducted the engagement.

The supporting documentation may be electronic or in paper form. Emphasize is on having

electronic documentation, in line with the Organization’s endeavor for a paperless environment.

Work papers should be indexed and cross‐referenced to their relevant audit step in the work
program. The work papers may include elements such as:
‐ Reference numbers,
‐ Titles,
‐ Dates,
‐ Scope of work performed,
‐ Source of data,
‐ Preparer and reviewer,
‐ Details of discussions and acquired information,
‐ Description of sample size and selection,
‐ Description of analysis methodology,
‐ Details of tests and analyses,
‐ Conclusions, and others.

Supervision
The Head of Internal Audit supervises the Engagements to ensure achievement of objectives,
quality assurance, and staff development. The supervision starts at the Engagement Planning
level with the approval of the Work Program and its updates/modifications, and continues
throughout the engagement fieldwork, via review of the work papers, the information identified,
and the observations and preliminary conclusions made, along with the resulting communication.

All comments resulting from the supervision must be addressed prior proceeding with the
engagement fieldwork and communication. Documentation and tracking of such supervision is
done via work papers version control, application tracking tool (e.g. Microsoft Word Review
tools), and staff meeting notes.

In view of the Internal Audit Department’s limited number of personnel, such supervision may
take place continuously throughout the Audit Engagement, sometimes informally. In the absence
of documentation of such supervision, the communication resulting from fieldwork must be
reviewed or endorsed by the Head of Internal Auditor (the Supervisor).

The Head of Internal Audit is responsible for all significant professional judgements made
throughout the Engagement.

Communication of Results
Prior to the Audit Engagement reporting, the findings (risks and control gaps) should be shared
with the Auditee throughout the Engagement Fieldwork in order to:
‐ Validate the findings,
‐ Enable the Auditee to be informed about them,
‐ Allow the Auditee to provide clarification or additional information where needed,
‐ Agree on the recommendations or remedying controls,
‐ Allow the Auditee to take corrective actions beforehand, and
‐ Prepare for the reporting phase.
The Audit Engagement Draft Observation, Draft Report, and Final Report are subsequently
prepared as per the Communication and Reporting guidelines (insert hyperlink to the
communication and reporting section of the manual)

As Audit Engagements differ in scope and level of complexity, the above guidelines are only a
basis for actions undertaken. Some of the tasks might only be executable in a way that is different
from the guidelines presented in this document. These will be executed at the discretion of the
Head of Internal Audit taking into consideration the mandates of the Code of Ethics and the
Standards.

Ad‐hoc Reviews
The ad‐hoc reviews are not standard Audit Engagements, and as such, they do not follow the
above listed procedures, but are dictated by the nature of the review itself. While Internal Audit
may carry out these special or additional reviews as requested by the Board of Trustees or
General Administration, ad‐hoc reviews do not constitute the core activity or responsibility of the
Internal Audit Department.

Audit Engagement Files

The Internal Audit maintains three types of files:
‐ Permanent files: containing reference documents that assist and guide the Internal Audit
Department in fulfilling its duties. These resources are:
a. Internal, such as correspondences from the Board of Trustees, General Administration,
Financial Administration, Human Resources Administration, and others.
b. External, that are either:
(1) Local, such as the publications of the Organization’s External Auditors, Ministry of
Finance, National Social Security Fund (NSSF), Lebanese Association of Certified Public
Accountants (LACPA), Ministry of Health, Ministry of Labor, and others; or
(2) International, such as The Institute of Internal Auditor (The IIA), International
Accounting Standards (IAS), International Financial Reporting Standards (IFRS),
International Auditing and Assurance Standards Board (IAASB), International
Organization of Standardization (ISO), National Institute of Standards and Technology
(NIST), Information Systems Audit and Control Association (ISACA), World Health
Organization (WHO), as well as other trusted subject matter experts’ resources.
c. Internal Audit electronic access to all Organization’s files uploaded to SINA: policies and
procedures, reports, and read only forms, as well as SAP read only access.
‐ Working files: these are divided per each quarter, and include all the supporting
documentation that contain sufficient, reliable, relevant, and useful information to support
the Audit Engagement results and conclusions.
A similar filing is maintained for the quarterly Recommendations’ Tracking.
‐ Correspondence file: includes the incoming and outgoing correspondences.
 ‫إﺟﺮاءات اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‬

‫اﻟﺘﺨﻄﻴﻂ ﳌﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬

‫ﺧﻼل ﻣﺮﺣﻠﺔ اﻟﺘﺨﻄﻴﻂ‪ ،‬ﻳﻮزع ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻣﻬﺎم اﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﻣﻮﻇﻔﻲ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‪ ،‬اﳌﺨﻄﻂ ﳍﺎ أو‬
‫اﳌﺨﺼﺼﺔ وﻓ ًﻘﺎ ﻟﻜﻔﺎءا ﻢ وﻣﻬﺎﻣﻬﻢ اﳌﺴﺘﻤﺮة‪.‬‬
‫ﻟﺘﻮاﻓﻖ ﻣﻊ اﳌﻌﺎﻳﲑ‪ ،‬ﻗﺪ ﻳﻠﺠﺄ ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ إﱃ ﻣﻮارد إﺿﺎﻓﻴﺔ )ﻣﻮارد ﺑﺸﺮﻳﺔ أو ﺗﻘﻨﻴﺔ( ﻟﻠﺘﺄﻛﺪ ﻣﻦ أن ﻣﻮارد ﻣﻬﻤﺔ‬
‫اﻟﺘﺪﻗﻴﻖ ﻣﻨﺎﺳﺒﺔ وﻛﺎﻓﻴﺔ ﻟﺘﺤﻘﻴﻖ أﻫﺪاف اﳌﻬﻤﺔ‪.‬‬

‫اﻟﺘﺨﻄﻴﻂ ﻟﻠﺘﺪﻗﻴﻖ ﻳﺘﻄﻠﺐ رؤﻳﺔ أﻓﻀﻞ ﳌﺎ ﻳﻠﻲ‪:‬‬

‫‪ -‬أﻫﺪاف‪ ،‬أﻧﺸﻄﺔ‪ ،‬ﻋﻤﻠﻴﺎت‪ ،‬ﻣﻮارد‪ ،‬ﳐﺎﻃﺮ‪ ،‬وﺿﻮاﺑﻂ اﳉﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ‪ ،‬و‬
‫‪ -‬اﻟﻔﺮﺻﺔ ﻹﺟﺮاء ﲢﺴﻴﻨﺎت ﻋﻠﻰ ﻋﻤﻠﻴﺎت اﳊﻮﻛﻤﺔ وإدارة اﳌﺨﺎﻃﺮ واﻟﺮﻗﺎﺑﺔ ﰲ اﳉﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ‪.‬‬
‫ﻳﺘﻢ ذﻟﻚ ﻋﻦ ﻃﺮﻳﻖ إﺟﺮاء ﻣﺴﺢ أوﱄ وﲨﻊ وﲢﻠﻴﻞ اﻟﺒﻴﺎ ت اﳌﺘﺎﺣﺔ‪.‬‬

‫اﺟﺘﻤﺎﻋﺎ اﻓﺘﺘﺎﺣﻴًﺎ ﻟﺘﻘﺪﱘ أﻫﺪاف وﻋﻤﻠﻴﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬واﻛﺘﺴﺎب رؤﻳﺔ وﻣﻌﻠﻮﻣﺎت إﺿﺎﻓﻴﺔ ﺣﻮل ﳐﺎﻃﺮ‬
‫ً‬ ‫ﺗﺸﻤﻞ ﻫﺬﻩ اﳌﺮﺣﻠﺔ‬
‫اﳉﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ‪ ،‬واﻟﻀﻮاﺑﻂ‪ ،‬وﻋﻤﻠﻴﺎت اﳊﻮﻛﻤﺔ‪.‬‬

‫أﻫﺪاف وﻧﻄﺎق ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬

‫اﺳﺘﻨﺎدا إﱃ اﳌﺨﺎﻃﺮ اﻟﺮﺋﻴﺴﻴﺔ اﻟﱵ ﻳﺘﻢ ﲢﺪﻳﺪﻫﺎ ﺧﻼل اﻟﺘﺨﻄﻴﻂ اﻟﺴﻨﻮي واﻟﺘﺨﻄﻴﻂ ﳌﻬﺎم اﻟﺘﺪﻗﻴﻖ‪ ،‬ﳛﺪد اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‬
‫ً‬
‫أﻫﺪاف اﳌﻬﻤﺔ‪ .‬ﺗﻜﻮن ﻫﺬﻩ اﻷﻫﺪاف ﻣﻮﺟﺰة‪ ،‬ﻣﺮﺗﺒﻄﺔ ﺑﺘﻘﻴﻴﻢ اﳌﺨﺎﻃﺮ‪ ،‬ﳍﺎ ﻏﺮض واﺿﺢ‪ ،‬وﺗﻮﻓﺮ رؤﻳﺔ ﻛﺎﻣﻠﺔ ﻋﻦ ﺳﺒﺐ‬
‫إﺟﺮاء اﳌﻬﻤﺔ‪.‬‬

‫ﻣﻦ أﺟﻞ ﲢﻘﻴﻖ أﻫﺪاف اﳌﻬﻤﺔ ﺑﺸﻜﻞ ٍ‬

‫ﻛﺎف وﻣﻌﺎﳉﺔ اﳌﺨﺎﻃﺮ اﻟﺮﺋﻴﺴﻴﺔ اﶈﺪدة‪ ،‬ﻳﻘﻮم اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﺑﺘﺤﺪﻳﺪ ﻧﻄﺎق‬
‫اﳌﻬﻤﺔ‪ .‬ﳛﺪد اﻟﻨﻄﺎق ﻣﺎ ﺳﺘﺸﻤﻠﻪ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﻣﺜﻞ اﻹدارات اﻷﻗﺴﺎم واﻵﻟﻴﺎت‪ ،‬واﳌﻮاﻗﻊ داﺧﻞ وﺧﺎرج اﻟﻨﻄﺎق‪،‬‬
‫واﻟﻌﻤﻠﻴﺎت اﻟﻔﺮﻋﻴﺔ‪ ،‬واﳌﻜﻮ ت‪ ،‬واﻹﻃﺎر اﻟﺰﻣﲏ‪.‬‬
‫ﳚﺐ ﺗﻮﺛﻴﻖ ﺣﺪود أو ﻗﻴﻮد ﻧﻄﺎق اﳌﻬﻤﺔ‪ ،‬ﰲ ﺣﺎل وﺟﻮدﻫﺎ‪.‬‬
 ‫ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬
‫ﻋﻨﺪ ﲢﺪﻳﺪ أﻫﺪاف وﻧﻄﺎق ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﻳﻘﻮم اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﺑﺘﺤﻀﲑ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ .‬ﻳﻌﺘﱪ ﻛﻞ ﺑﺮ ﻣﺞ‬
‫ﻋﻤﻞ ﻓﺮ ًﻳﺪا ﻟﻨﺴﺒﺔ ﳌﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬وﳜﺪم ﻓﺮﻳﻖ اﻟﺘﺪﻗﻴﻖ ﰲ ﻓﻬﻢ ﺧﻄﻮات اﻟﺘﺪﻗﻴﻖ اﻟﱵ ﳚﺐ اﻟﻘﻴﺎم ﺎ‪.‬‬

‫ﳛ ّﺪد ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﺧﻄﻮات اﳌﺮاﺟﻌﺔ ﻹﺟﺮاء اﳌﻬﻤﺔ‪ .‬ﻳﺘﻢ ﲢﺪﻳﺪ ﺧﻄﻮات اﻟﺘﺪﻗﻴﻖ ﻣﻦ أﺟﻞ‪:‬‬
‫‪ -‬ﺗﻘﻴﻴﻢ اﳌﺨﺎﻃﺮ ﰲ اﳉﻬﺔ أو اﻟﻌﻤﻠﻴﺔ ﻗﻴﺪ اﳌﺮاﺟﻌﺔ‪،‬‬
‫‪ -‬اﺧﺘﺒﺎر اﻟﻀﻮاﺑﻂ اﳌﻮﺟﻮدة‪،‬‬
‫‪ -‬ﲢﺪﻳﺪ اﻟﺘﻘﻨﻴﺎت واﳌﻨﻬﺠﻴﺎت ﻟﻠﺘﻄﺒﻴﻖ ﻋﻤﻠﻴﺔ اﻟﺘﺪﻗﻴﻖ‪،‬‬
‫‪ -‬ﲢﺪﻳﺪ اﻟﺒﻴﺎ ت ﻟﻠﻤﺮاﺟﻌﺔ‪ ،‬وﻛﻴﻔﻴﺔ اﻻﺧﺘﻴﺎر وأﺧﺬ اﻟﻌﻴﻨﺎت ﺣﻴﺜﻤﺎ ﻳﻨﻄﺒﻖ ذﻟﻚ‪،‬‬
‫‪ -‬ﲢﺪﻳﺪ اﳌﺘﻄﻠﺒﺎت أو اﳌﻮارد اﻟﻼزﻣﺔ‪.‬‬

‫ﻋﻨﺪ ﺻﻴﺎﻏﺔ أو ﲢﺪﻳﺚ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﻗﺪ ﻳﻌﺘﻤﺪ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻋﻠﻰ ﻣﻨﺸﻮرات ﻣﻦ ﻣﺼﺎدر ﻣﻮﺛﻮﻗﺔ‬
‫وﻣﻌﺘﻤﺪة ﻣﺜﻞ ﻣﻌﻬﺪ اﳌﺪﻗﻘﲔ اﻟﺪاﺧﻠﻴﲔ )‪ (IIA‬و‪ ISACA‬وﺷﺮﻛﺎت اﻟﺘﺪﻗﻴﻖ اﳌﻌﺮوﻓﺔ ﳏﻠﻴًﺎ ودوﻟﻴًﺎ‪...‬‬

‫ﻗﺒﻞ ﺑﺪء ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﳚﺐ أن ﻳﻮاﻓﻖ ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻋﻠﻰ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ .‬وﻣﻊ ذﻟﻚ‪ ،‬ﻣﻊ‬
‫اﳌﻌﻠﻮﻣﺎت واﳌﻌﺮﻓﺔ اﳌﻜﺘﺴﺒﺔ أﺛﻨﺎء ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ‪ ،‬ﳝﻜﻦ ﺗﻌﺪﻳﻞ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ‪ ،‬رﻫﻨًﺎ ﲟﻮاﻓﻘﺔ ﻣﺪﻳﺮ ﻗﺴﻢ‬
‫اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﰲ ﺣﻴﻨﻪ‪.‬‬

‫ﻗﺴﻢ "ﺑﺮاﻣﺞ اﻟﻌﻤﻞ" ﻳﺘﻀﻤﻦ ﺑﺮاﻣﺞ اﻟﻌﻤﻞ اﳌﻌ ّﺪة ﳌﻬﺎم اﻟﺘﺪﻗﻴﻖ اﳌﺘﻜﺮرة ﰲ اﳌﺆﺳﺴﺔ‪.‬‬

‫آﻟﻴﺎت ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬

‫ﲢﺪﻳﺪ وﲨﻊ اﳌﻌﻠﻮﻣﺎت‬

‫أﺛﻨﺎء ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﺗﺘﻢ اﻹﺟﺮاءات اﻟﺘﻔﺼﻴﻠﻴﺔ ﳉﻤﻊ اﳌﻌﻠﻮﻣﺎت‪ ،‬ﲢﻠﻴﻠﻬﺎ‪ ،‬ﺗﻘﻴﻴﻤﻬﺎ‪ ،‬وﺗﻮﺛﻴﻘﻬﺎ ﻟﺘﻘﻴﻴﻢ اﻟﻀﻮاﺑﻂ اﻟﺪاﺧﻠﻴﺔ‪،‬‬
‫ﻓﻌﺎﻟﻴﺔ اﻟﻌﻤﻠﻴﺎت‪ ،‬وﲢﺪﻳﺪ أي ﺛﻐﺮات ﰲ أﻧﻈﻤﺔ ﺿﻮاﺑﻂ اﻟﺮﻗﺎﺑﺔ ﻛﻤﺎ ﳎﺎﻻت ﻟﻠﺘﺤﺴﲔ‪.‬‬
 ‫ﳚﺐ أن ﺗﻜﻮن اﳌﻌﻠﻮﻣﺎت اﺠﻤﻟﻤﻌﺔ ﻛﺎﻓﻴﺔ‪ ،‬ﻣﻮﺛﻮﻗﺔ‪ ،‬ذات ﺻﻠﺔ‪ ،‬وﻣﻔﻴﺪة ﻟﺘﺤﻘﻴﻖ أﻫﺪاف ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪.‬‬

‫اﻟﺘﺤﻠﻴﻞ واﻟﺘﻘﻴﻴﻢ‬
‫اﳌﻔﺼﻠﺔ ﰲ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ﻣﻦ‬
‫ﻋﻨﺪ ﲢﻠﻴﻞ اﳌﻌﻠﻮﻣﺎت وﺗﻘﻴﻴﻤﻬﺎ‪ ،‬ﻳﻘﻮم ﻓﺮﻳﻖ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﺑﺘﻨﻔﻴﺬ اﳋﻄﻮات ّ‬
‫ﺧﻼل ﺗﻄﺒﻴﻖ ﺗﻘﻨﻴﺎت اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ اﳌﺨﺘﻠﻔﺔ‪ ،‬ﻣﺜﻞ‪:‬‬
‫‐ ﻣﻘﺎﺑﻼت أو اﺳﺘﻄﻼﻋﺎت‬
‫‐ ﻣﻼﺣﻈﺔ أو ﻣﺮاﻗﺒﺔ‬
‫‐ ﻓﺤﺺ أو ﺗﻔﺘﻴﺶ‬
‫‐ ﺗﺘﺒﻊ اﻟﻌﻤﻠﻴﺎت ﻟﺘﺄﻛﻴﺪ ﺻﻼﺣﻴﺘﻬﺎ‬
‫‐ اﻟﺘﺘﺒﻊ اﻟﻌﻤﻠﻴﺎت ﻟﺘﺄﻛﻴﺪ اﻛﺘﻤﺎﳍﺎ‬
‫‐ إﻋﺎدة اﳊﺴﺎب أو إﻋﺎدة اﻷداء‬
‫‐ اﻻﺧﺘﺒﺎر اﻟﺘﻔﺼﻴﻠﻲ‬
‫‐ اﻟﺘﺄﻛﻴﺪ أو اﻟﺘﺤﻘﻖ اﳌﺴﺘﻘﻞ‬
‫‐ اﻹﺟﺮاءات اﻟﺘﺤﻠﻴﻠﻴﺔ )اﻟﻘﻴﺎس‪ ،‬اﻟﺘﻮﻗﻌﺎت‪ ،‬ﻣﻘﺎرﻧﺔ ﻧﺘﺎﺋﺞ اﻟﻔﱰات اﳌﺘﻘﺎﺑﻠﺔ‪ ،‬ﲢﻠﻴﻞ اﻟﻨﺴﺐ أو اﻻﲡﺎﻩ(‬
‫‐ اﺧﺘﺒﺎر ﺿﻮاﺑﻂ اﻟﺮﻗﺎﺑﺔ‬
‫‐ اﻻﺧﺘﺒﺎر اﻟﻜﻠﻲ‬
‫‐ ﲢﻠﻴﻞ اﻟﺴﺒﺐ اﳉﺬري‬
‫‐ أﺧﺬ اﻟﻌﻴﻨﺎت‬
‫‐ اﻻﺳﺘﺒﻴﺎن‪/‬ﻗﻮاﺋﻢ اﻟﺘﺪﻗﻴﻖ‪...‬‬

‫أﺛﻨﺎء ﺗﻨﻔﻴﺬ ﺧﻄﻮات ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬وﻧﺘﻴﺠﺔ ﻟﻠﺘﺤﻠﻴﻞ واﻟﺘﻘﻴﻴﻢ‪ ،‬ﻗﺪ ﻳﺘﻄﻠﺐ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ﲢﺪﻳﺜًﺎ ﻋﱪ‪:‬‬
‫‐ إدراج اﺧﺘﺒﺎرات إﺿﺎﻓﻴﺔ‪،‬‬
‫‐ إﺿﺎﻓﺔ ﻣﻨﻄﻘﺔ ﻛﺎﻣﻠﺔ ﻟﻠﻤﺮاﺟﻌﺔ‪،‬‬
‫‐ إﻟﻐﺎء ﻣﻨﻄﻘﺔ أو ﺑﻌﺾ اﺧﺘﺒﺎرات اﳌﺮاﺟﻌﺔ‪ ،‬أو ﻏﲑﻫﺎ‪.‬‬
‫ﻋﻠﻰ ﻏﺮار ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ اﻷوﱄ‪ ،‬ﳜﻀﻊ ﻫﺬا اﻟﺘﺤﺪﻳﺚ ﳌﻮاﻓﻘﺔ ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‪.‬‬
 ‫اﻟﺘﻮﺛﻴﻖ‬
‫اﻟﺘﻮﺛﻴﻖ ﻫﻮ أﺳﺎﺳﻲ ﻃﻮال ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﺑﺪءًا ﻣﻦ ﻣﺮﺣﻠﺔ اﻟﺘﺨﻄﻴﻂ وﲢﻀﲑ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬وﻃﻮال ﺗﻨﻔﻴﺬ‬
‫ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﺣﻴﺚ أﻧﻪ ﻳﺸﻜﻞ اﻟﺮاﺑﻂ ﺑﻴﻨﻬﺎ وﺑﲔ ﻣﺮﺣﻠﺔ إﻋﺪاد اﻟﺘﻘﺎرﻳﺮ‪.‬‬

‫أﺛﻨﺎء ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﳚﺐ ﺗﻮﺛﻴﻖ اﳌﻌﻠﻮﻣﺎت اﻟﻜﺎﻓﻴﺔ‪ ،‬اﳌﻮﺛﻮﻗﺔ‪ ،‬ذات اﻟﺼﻠﺔ‪ ،‬واﳌﻔﻴﺪة اﻟﱵ ﺗﺪﻋﻢ ﻧﺘﺎﺋﺞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬
‫واﻻﺳﺘﻨﺘﺎﺟﺎت ﰲ أوراق اﻟﻌﻤﻞ‪ ،‬ﻣﺜﻞ أوراق اﻻﺧﺘﺒﺎر‪ ،‬ﳏﺎﺿﺮ اﻻﺟﺘﻤﺎﻋﺎت‪ ،‬اﻻﺳﺘﻔﺴﺎرات أو ﺗﻘﺎرﻳﺮ اﻟﺰ رة‪ ،‬وﺗﻮﺻﻴﻒ‬
‫اﻟﻌﻤﻠﻴﺎت أو اﻟﺮﺳﻮم اﻟﺘﺨﻄﻴﻄﻴﺔ‪ ،‬وﻏﲑﻫﺎ‪.‬‬

‫أﻳﻀﺎ ﻣﻌﻄﻴﺎت ﻣﻔﻴﺪة ﳌﻬﺎم ﺗﺪﻗﻴﻖ‬

‫ﺗﺴﻬﻞ ﻫﺬﻩ اﻟﻮ ﺋﻖ اﳌﺮاﺟﻌﺔ واﻹﺷﺮاف‪ ،‬ﺿﻤﺎن اﳉﻮدة‪ ،‬اﳌﺮاﺟﻌﺔ ﻣﻦ اﻟﻨﻈﺮاء‪ ،‬وﻗﺪ ﺗﻮﻓﺮ ً‬
‫أﺧﺮى‪ .‬ﺗﻀﻤﻦ أوراق اﻟﻌﻤﻞ أن ﻳﺘﻢ ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ وﻓ ًﻘﺎ ﻟﻠﻤﺨﺎﻃﺮ‪ ،‬إﺟﺮاءات اﻟﺮﻗﺎﺑﺔ‪ ،‬وﺧﻄﻮات اﻟﺘﺪﻗﻴﻖ اﳌﺪرﺟﺔ ﰲ‬
‫ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬وأن ﻳﺘﻢ ﺗﻨﻔﻴﺬ ﺧﻄﻮات اﻟﺘﺪﻗﻴﻖ ﻫﺬﻩ ﺑﺸﻜﻞ ﺻﺤﻴﺢ‪ ،‬ودﻋﻢ اﻻﺳﺘﻨﺘﺎﺟﺎت ﻋﻠﻰ ﳓﻮ و ٍ‬
‫اف‪.‬‬

‫ﳚﺐ أن ﲢﺘﻮي اﻟﻮ ﺋﻖ ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎت ﻛﺎﻓﻴﺔ وذات ﺻﻠﺔ ﻣﻦ ﺷﺄ ﺎ أن ﲤﻜﻦ أي ﺷﺨﺺ ﻣﻄّﻠﻊ وﺣﺼﻴﻒ‪ ،‬ﻣﺜﻞ ﻣﺪﻗﻖ‬
‫داﺧﻠﻲ آﺧﺮ أو ﻣﺪﻗﻖ ﺧﺎرﺟﻲ‪ ،‬ﻣﻦ اﻟﻮﺻﻮل إﱃ ﻧﻔﺲ اﻻﺳﺘﻨﺘﺎﺟﺎت اﻟﱵ ﺗﻮﺻﻞ إﻟﻴﻬﺎ اﳌﺪﻗﻘﻮن اﻟﺪاﺧﻠﻴﻮن اﻟﺬﻳﻦ أﺟﺮوا‬
‫ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪.‬‬

‫ﻗﺪ ﺗﻜﻮن اﻟﻮ ﺋﻖ اﻟﺪاﻋﻤﺔ ﳏﻔﻮﻇﺔ إﻟﻜﱰوﻧﻴًﺎ أو ورﻗﻴًﺎ‪ .‬ﻣﻊ اﻟﺘﺸﺪﻳﺪ ﻋﻠﻰ اﻟﻮ ﺋﻖ اﻹﻟﻜﱰوﻧﻴﺔ‪ ،‬ﲟﺎ ﻳﺘﻤﺎﺷﻰ ﻣﻊ ﻣﺴﻌﻰ‬
‫اﳌﺆﺳﺴﺔ ﻟﺒﻴﺌﺔ ﺧﺎﻟﻴﺔ ﻣﻦ اﻟﻮرق‪.‬‬

‫ﳚﺐ ﻓﻬﺮﺳﺔ أوراق اﻟﻌﻤﻞ وإﺳﻨﺎدﻫﺎ إﱃ ﺧﻄﻮة اﻟﺘﺪﻗﻴﻖ ذات اﻟﺼﻠﺔ ﰲ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ .‬ﻗﺪ ﺗﺘﻀﻤﻦ أوراق‬
‫اﻟﻌﻤﻞ ﻋﻨﺎﺻﺮ ﻣﺜﻞ‪:‬‬
‫‐ أرﻗﺎم ﻣﺮﺟﻌﻴﺔ‪،‬‬
‫‐ ﻋﻨﺎوﻳﻦ‪،‬‬
‫‐ ﺗﻮارﻳﺦ‪،‬‬
‫‐ ﻧﻄﺎق اﻻﺧﺘﺒﺎر أو اﻟﻌﻤﻞ اﳌﻨﺠﺰ‪،‬‬
‫‐ ﻣﺼﺪر اﻟﺒﻴﺎ ت‪،‬‬
‫‐ اﳌﻌِﺪ واﳌﺮ ِاﺟﻊ‪،‬‬
‫ُ ُ‬
 ‫ﺗﻔﺎﺻﻴﻞ اﳌﻨﺎﻗﺸﺎت واﳌﻌﻠﻮﻣﺎت اﳌﻜﺘﺴﺒﺔ‪،‬‬ ‫‐‬
‫وﺻﻒ ﺣﺠﻢ وﻛﻴﻔﻴﺔ اﺧﺘﻴﺎر اﻟﻌﻴﻨﺔ‪،‬‬ ‫‐‬
‫وﺻﻒ ﻣﻨﻬﺠﻴﺔ اﻟﺘﺤﻠﻴﻞ‪،‬‬ ‫‐‬
‫ﺗﻔﺎﺻﻴﻞ اﻻﺧﺘﺒﺎرات واﻟﺘﺤﻠﻴﻼت‪،‬‬ ‫‐‬
‫اﻻﺳﺘﻨﺘﺎﺟﺎت‪ ،‬وﻏﲑﻫﺎ‪.‬‬ ‫‐‬

‫اﻹﺷﺮاف‬
‫ﻳﺸﺮف ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻋﻠﻰ ﻣﻬﻤﺎت اﻟﺘﺪﻗﻴﻖ ﻟﻀﻤﺎن ﲢﻘﻴﻖ اﻷﻫﺪاف‪ ،‬ﺿﻤﺎن ﺟﻮدة اﻟﻌﻤﻞ‪ ،‬وﺗﻄﻮﻳﺮ اﳌﻮﻇﻔﲔ‪.‬‬
‫ﻳﺒﺪأ اﻹﺷﺮاف ﻣﻨﺬ ﻣﺮﺣﻠﺔ اﻟﺘﺨﻄﻴﻂ ﳌﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ﳌﻮاﻓﻘﺔ ﻋﻠﻰ ﺑﺮ ﻣﺞ ﻋﻤﻞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﲢﺪﻳﺜﺎﺗﻪ‪/‬ﺗﻌﺪﻳﻼﺗﻪ‪ ،‬وﻳﺴﺘﻤﺮ‬
‫ﻃﻮال ﻓﱰة ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﻣﻦ ﺧﻼل ﻣﺮاﺟﻌﺔ أوراق اﻟﻌﻤﻞ‪ ،‬اﳌﻌﻠﻮﻣﺎت اﶈ ّﺪدة‪ ،‬واﳌﻼﺣﻈﺎت واﻻﺳﺘﻨﺘﺎﺟﺎت اﻷوﻟﻴﺔ‬
‫اﳌﺴﺘﺨﻠﺼﺔ‪ ،‬ﻛﻤﺎ ﻋﻤﻠﻴﺎت اﻹﺑﻼغ اﻟﺘﻮاﺻﻞ اﻟﻨﺎﲡﺔ‪.‬‬
‫ُ‬

‫ﳚﺐ ﻣﻌﺎﳉﺔ ﲨﻴﻊ اﻟﺘﻌﻠﻴﻘﺎت اﻟﻨﺎﲡﺔ ﻋﻦ اﻹﺷﺮاف ﻗﺒﻞ ﻣﺘﺎﺑﻌﺔ ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ واﻻﺑﻼغ أو اﻟﺘﻘﺮﻳﺮ‪ .‬ﻳﺘﻢ ﺗﻮﺛﻴﻖ وﺗﺘﺒﻊ‬
‫ﻫﺬا اﻹﺷﺮاف ﻣﻦ ﺧﻼل ﺗﺘﺒﻊ ﻧﺴﺦ أوراق اﻟﻌﻤﻞ‪ ،‬أدوات اﻟﺘﺘﺒﻊ ﻟﻠﺘﻄﺒﻴﻘﺎت )ﻣﺜﻞ أدوات اﳌﺮاﺟﻌﺔ اﳌﺘﻮﻓﺮة ﻣﻦ ﺧﻼل‬
‫‪ (Microsoft Word‬ﻛﻤﺎ ﻋﱪ ﻣﻼﺣﻈﺎت اﻻﺟﺘﻤﺎﻋﺎت‪.‬‬

‫ﰲ ﺿﻮء اﻟﻌﺪد اﶈﺪود ﳌﻮﻇﻔﻲ داﺋﺮة اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‪ ،‬ﻳﺘﻢ ﻫﺬا اﻹﺷﺮاف ﺑﺸﻜﻞ ﻣﺴﺘﻤﺮ ﺧﻼل ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪،‬‬
‫وأﺣﻴﺎ ً ﺑﺸﻜﻞ ﻏﲑ رﲰﻲ‪ .‬أﻣﺎ ﰲ ﺣﺎل ﻏﻴﺎب اﻟﺘﻮﺛﻴﻖ ﳍﺬا اﻹﺷﺮاف‪ ،‬ﻳﻘﻮم ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﲟﺮاﺟﻌﺔ أو اﳌﺼﺎدﻗﺔ‬
‫ﻋﻠﻰ اﻟﺘﻘﺎرﻳﺮ واﻟﺘﺒﻠﻴﻐﺎت اﻟﻨﺎﲡﺔ ﻋﻦ ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪.‬‬

‫ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻫﻮ اﳌﺴﺆول ﻋﻦ ﲨﻴﻊ اﻷﺣﻜﺎم اﳌﻬﻨﻴﺔ اﳍﺎﻣﺔ اﻟﺼﺎدرة ﺧﻼل ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪.‬‬

‫اﻹﺑﻼغ ﻋﻦ اﻟﻨﺘﺎﺋﺞ‬
‫ﻗﺒﻞ إﻋﺪاد ﺗﻘﺮﻳﺮ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬ﳚﺐ ﻣﺸﺎرﻛﺔ ﻧﺘﺎﺋﺞ اﳌﺮاﺟﻌﺎت )اﳌﺨﺎﻃﺮ واﳋﻠﻞ أو اﻟﻀﻌﻒ ﰲ اﻟﺮﻗﺎﺑﺔ( ﻣﻊ اﳉﻬﺔ اﳋﺎﺿﻌﺔ‬
‫ﻟﻠﺘﺪﻗﻴﻖ ﰲ ﲨﻴﻊ ﻣﺮاﺣﻞ ﺗﻨﻔﻴﺬ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ ﻣﻦ أﺟﻞ‪:‬‬
‫‐ اﻟﺘﺤﻘﻖ ﻣﻦ ﺻﺤﺔ اﻟﻨﺘﺎﺋﺞ‪،‬‬
‫‐ ﲤﻜﲔ اﳉﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ ﻣﻦ اﻻﻃﻼع ﻋﻠﻴﻬﺎ‪،‬‬
 ‫اﻟﺴﻤﺎح ﻟﻠﺠﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ ﺑﺘﻘﺪﱘ إﻳﻀﺎﺣﺎت أو ﻣﻌﻠﻮﻣﺎت إﺿﺎﻓﻴﺔ ﻋﻨﺪ اﳊﺎﺟﺔ‪،‬‬ ‫‐‬
‫اﻻﺗﻔﺎق ﻋﻠﻰ اﻟﺘﻮﺻﻴﺎت أو ﻃﺮﻳﻘﺔ ﻣﻌﺎﳉﺔ ﺿﻮاﺑﻂ اﻟﺮﻗﺎﺑﺔ‪،‬‬ ‫‐‬
‫اﻟﺴﻤﺎح ﻟﻠﺠﻬﺔ اﳋﺎﺿﻌﺔ ﻟﻠﺘﺪﻗﻴﻖ ﲣﺎذ اﻹﺟﺮاءات اﻟﺘﺼﺤﻴﺤﻴﺔ ﻣﺴﺒ ًﻘﺎ‪،‬‬ ‫‐‬
‫اﻟﺘﺤﻀﲑ ﳌﺮﺣﻠﺔ اﻹﺑﻼغ واﻟﺘﻘﺮﻳﺮ‪.‬‬ ‫‐‬

‫ﻳﺘﻢ إﻋﺪاد ﻣﺴﻮدة ﻧﺘﺎﺋﺞ اﳌﺮاﺟﻌﺔ ﳌﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‪ ،‬وﻣﺴﻮدة ﺗﻘﺮﻳﺮ اﻟﺘﺪﻗﻴﻖ‪ ،‬وﺗﻘﺮﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﻨﻬﺎﺋﻲ ً‬
‫ﺗﺒﺎﻋﺎ وﻓ ًﻘﺎ ﻹرﺷﺎدات‬
‫اﻟﺘﻮاﺻﻞ واﻟﺘﻘﺮﻳﺮ )‪(insert hyperlink to the corresponding section in the manual‬‬

‫أﺳﺎﺳﺎ ﻟﻺﺟﺮاءات‬
‫ﻧﻈﺮا ﻻﺧﺘﻼف ﻣﻬﺎم اﻟﺘﺪﻗﻴﻖ ﰲ ﻧﻄﺎﻗﻬﺎ وﻣﺴﺘﻮى ﺗﻌﻘﻴﺪﻫﺎ‪ ،‬ﻓﺈن اﻹرﺷﺎدات اﳌﺬﻛﻮرة أﻋﻼﻩ ﺗﺸ ّﻜﻞ ً‬ ‫ً‬
‫اﻟﻮاﺟﺐ اﲣﺬﻫﺎ‪ .‬إﻻ أن ﺑﻌﺾ اﳌﻬﺎم ﻗﺪ ﺗﻜﻮن ﻗﺎﺑﻠﺔ ﻟﻠﺘﻨﻔﻴﺬ ﻓﻘﻂ ﺑﻄﺮﻳﻘﺔ ﲣﺘﻠﻒ ﻋﻦ اﻹرﺷﺎدات اﻟﻮاردة ﰲ ﻫﺬا اﳌﺴﺘﻨﺪ‪.‬‬
‫ﻳﺘﻢ ﺗﻨﻔﻴﺬ ﻫﺬﻩ اﳌﻬﺎم وﻓ ًﻘﺎ ﻟﺘﻘﺪﻳﺮ ﻣﺪﻳﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻣﻊ اﻷﺧﺬ ﰲ ﻋﲔ اﻻﻋﺘﺒﺎر إﻟﺰاﻣﻴﺔ ﻣﺒﺎدئ أﺧﻼﻗﻴﺎت اﳌﻬﻨﺔ‬
‫واﳌﻌﺎﻳﲑ‪.‬‬

‫ﻋﻤﻠﻴﺎت ﺗﺪﻗﻴﻖ ﳐﺼﺼﺔ‬

‫ﻋﻤﻠﻴﺎت اﻟﺘﺪﻗﻴﻖ اﳋﺎﺻﺔ ﻟﻴﺴﺖ ﻋﻤﻠﻴﺎت ﺗﺪﻗﻴﻖ ﳕﻮذﺟﻴﺔ‪ ،‬وﻫﻲ ﻟﺬﻟﻚ ﻻ ﺗﺘﺒﻊ اﻹﺟﺮاءات اﳌﺬﻛﻮرة أﻋﻼﻩ‪ ،‬وﻟﻜﻦ ﺗﺘﺒﻊ‬
‫اﺟﺮاءات ﲤﻠﻴﻬﺎ ﻃﺒﻴﻌﺔ ﻋﻤﻠﻴﺔ اﻟﺘﺪﻗﻴﻖ ﻧﻔﺴﻬﺎ‪ .‬ﰲ ﺣﲔ أن اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﻳﻘﻮم ﺟﺮاء ﻋﻤﻠﻴﺎت اﻟﺘﺪﻗﻴﻖ اﳋﺎﺻﺔ أو‬
‫اﻹﺿﺎﻓﻴﺔ ﻫﺬﻩ ﺑﻨﺎءً ﻋﻠﻰ ﻃﻠﺐ ﳎﻠﺲ اﻷﻣﻨﺎء أو اﻹدارة اﻟﻌﺎﻣﺔ‪ ،‬إﻻ أن ﻋﻤﻠﻴﺎت اﻟﺘﺪﻗﻴﻖ اﳋﺎﺻﺔ ﻫﺬﻩ ﻻ ﺗﺸﻜﻞ اﻟﻨﺸﺎط‬
‫اﻷﺳﺎﺳﻲ أو ﻣﺴﺆوﻟﻴﺔ داﺋﺮة اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‪.‬‬

‫ﻣﻠﻔﺎت ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ‬

‫ﳛﺘﻔﻆ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﺑﺜﻼﺛﺔ أﻧﻮاع ﻣﻦ اﳌﻠﻔﺎت‪:‬‬
‫‐ ﻣﻠﻔﺎت داﺋﻤﺔ‪ :‬ﲢﺘﻮي ﻋﻠﻰ و ﺋﻖ ﻣﺮﺟﻌﻴﺔ ﺗﺴﺎﻋﺪ وﺗﻮﺟﻪ اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ ﰲ أداء ﻣﻬﺎﻣﻪ‪ .‬ﻫﺬﻩ اﳌﻮارد ﻫﻲ‪:‬‬
‫أ‪ .‬داﺧﻠﻴﺔ‪ ،‬ﻣﺜﻞ ﻣﺮاﺳﻼت ﳎﻠﺲ اﻷﻣﻨﺎء‪ ،‬اﻹدارة اﻟﻌﺎﻣﺔ‪ ،‬اﻹدارة اﳌﺎﻟﻴﺔ‪ ،‬إدارة اﳌﻮارد اﻟﺒﺸﺮﻳﺔ‪ ،‬وﻏﲑﻫﺎ‪.‬‬
‫ب‪ .‬ﺧﺎرﺟﻴﺔ‪ ،‬واﻟﱵ ﺗﻜﻮن إﻣﺎ‬
‫)‪ (١‬ﳏﻠﻴﺔ‪ ،‬ﻣﺜﻞ ﻣﻨﺸﻮرات ﻣﺪﻗﻘﻲ اﳌﺆﺳﺴﺔ اﳋﺎرﺟﻴﲔ‪ ،‬وزارة اﳌﺎﻟﻴﺔ‪ ،‬اﻟﺼﻨﺪوق اﻟﻮﻃﲏ ﻟﻠﻀﻤﺎن اﻻﺟﺘﻤﺎﻋﻲ‪،‬‬
‫ﻧﻘﺎﺑﺔ ﺧﱪاء اﶈﺎﺳﺒﺔ اﺠﻤﻟﺎزﻳﻦ ﰲ ﻟﺒﻨﺎن‪ ،‬وزارة اﻟﺼﺤﺔ‪ ،‬وزارة اﻟﻌﻤﻞ‪ ،‬وﻏﲑﻫﺎ‪ ،‬أو‬
‫)‪ (٢‬دوﻟﻴﺔ‪ ،‬ﻣﺜﻞ ﻣﻌﻬﺪ اﳌﺪﻗﻘﲔ اﻟﺪاﺧﻠﻴﲔ اﻟﺪوﱄ )‪ ،(The IIA‬ﻣﻌﺎﻳﲑ اﶈﺎﺳﺒﺔ اﻟﺪوﻟﻴﺔ )‪ ،(IAS‬اﳌﻌﺎﻳﲑ‬
‫اﻟﺪوﻟﻴﺔ ﻟﻠﺘﻘﺮﻳﺮ اﳌﺎﱄ)‪ ،(IFRS‬ﳎﻠﺲ ﻣﻌﺎﻳﲑ اﻟﺘﺪﻗﻴﻖ واﻟﻀﻤﺎن اﻟﺪوﱄ )‪ ،(IAASB‬اﳌﻨﻈﻤﺔ اﻟﺪوﻟﻴﺔ‬
‫ﻟﻠﻤﻌﺎﻳﲑ)‪ ،(ISO‬اﳌﻌﻬﺪ اﻟﻮﻃﲏ ﻟﻠﻤﻌﺎﻳﲑ واﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ )‪ ،(NIST‬ﲨﻌﻴﺔ ﺿﺒﻂ وﺗﺪﻗﻴﻖ ﻧﻈﻢ‬
‫اﳌﻌﻠﻮﻣﺎت)‪ ،(ISACA‬ﻣﻨﻈﻤﺔ اﻟﺼﺤﺔ اﻟﻌﺎﳌﻴﺔ )‪ ،(WHO‬ﻹﺿﺎﻓﺔ إﱃ ﻣﻮارد ﻣﻦ اﳋﱪاء وذوي اﻻﺧﺘﺼﺎص‬
‫اﳌﻮﺛﻮﻗﲔ‪.‬‬
‫ج‪ .‬ﺣﻖ اﻟﻮﻟﻮج اﻹﻟﻜﱰوﱐ ﻟﻠﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ إﱃ ﲨﻴﻊ ﻣﻠﻔﺎت اﳌﺆﺳﺴﺔ اﻟﱵ ﰎ ﲢﻤﻴﻠﻬﺎ ﻋﻠﻰ ﺑﺮ ﻣﺞ اﻟـ ‪:SINA‬‬
‫اﻟﺴﻴﺎﺳﺎت واﻹﺟﺮاءات واﻟﺘﻘﺎرﻳﺮ واﻟﻨﻤﺎذج‪ ،‬ﻹﺿﺎﻓﺔ إﱃ ﺣﻖ اﻟﻮﻟﻮج اﻹﻟﻜﱰوﱐ إﱃ ﺑﺮ ﻣﺞ اﻟـ‪.SAP‬‬
‫‐ ﻣﻠﻔﺎت اﻟﻌﻤﻞ‪ :‬ﻳﺘﻢ ﺗﻘﺴﻴﻤﻬﺎ ﺑﺸﻜﻞ ﻓﺼﻠﻲ‪ ،‬وﺗﺸﻤﻞ ﲨﻴﻊ اﻟﻮ ﺋﻖ اﻟﺪاﻋﻤﺔ اﻟﱵ ﲢﺘﻮي ﻋﻠﻰ اﳌﻌﻠﻮﻣﺎت اﻟﻜﺎﻓﻴﺔ‪،‬‬
‫اﳌﻮﺛﻮﻗﺔ‪ ،‬ذات اﻟﺼﻠﺔ‪ ،‬واﳌﻔﻴﺪة اﻟﱵ ﺗﺪﻋﻢ ﻧﺘﺎﺋﺞ ﻣﻬﻤﺔ اﻟﺘﺪﻗﻴﻖ واﻻﺳﺘﻨﺘﺎﺟﺎت ﰲ أوراق اﻟﻌﻤﻞ‪.‬‬
‫ﻳﺘﻢ اﻻﺣﺘﻔﺎظ ﲟﻠﻔﺎت ﻋﻤﻞ ﻣﺘﺎﺑﻌﺔ اﻟﺘﻮﺻﻴﺎت ﺑﺸﻜﻞ ﻣﺴﺘﻘﻞ وﻓﺼﻠﻲ‪.‬‬
‫‐ ﻣﻠﻒ اﳌﺮاﺳﻼت‪ :‬ﻳﺸﻤﻞ اﳌﺮاﺳﻼت اﻟﻮاردة إﱃ واﻟﺼﺎدرة ﻣﻦ داﺋﺮة اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‪.‬‬