INTERNAL AUDIT SERVICE

Control Universe Template #9

Name of Office/Program/Process ______________________________
WP
Ref Control Statement
48 a. Delegation of authority and supervision;

This template lists all auditable areas and their corresponding controls, which will be assessed according
to materiality, significance and control risk for ranking and prioritization of audit areas. The ranking will
help the IAS in determining priority areas for audit for the three-year period of the strategic plan.

Creating the Control Universe is more art than science. IA should make sure that no rock was left
unturned and that the prioritized areas sparks no other concerns.