NATIONAL TECHNOLOGY OF MEXICO

HIGHER TECHNOLOGICAL INSTITUTE OF THE COSTA CHICA

GOVERNMENT AUDIT PROCEDURE FLOW CHART

STUDENT: LARIZA MARTINEZ NAVA

SUBJECT: ACCOUNTING AND GOVERNMENT AUDIT

PROF: CP. MAYREN HILARIO CASTILLO

OMETEPEC, GRO.; AS OF MARCH 31, 2020

 1. Planning and programming

Analysis Schedule times and Prepare work

Subjects-items activities program

Annual audit program

This stage of the inspection function brings

together and evaluates the selection criteria,
which determines the subjects to be audited,
and is fundamentally due to the need to
integrate, in a simple and clear manner,
greater knowledge and understanding of the
subject of inspection, its key activities and risk
areas, serving as support to point out the
important aspects for the decisions to be made
in relation to the Annual Audit Program
It is prepared by personnel responsible
for the inspection function. Said
document clearly establishes the
subjects of inspection and the type of
inspection act that will be carried out;
Likewise, it establishes the risk or critical
areas to be considered in the work.
 2. Audit development

To plan Execute Inform

Results report

The Audit Standards and Procedures must be

considered for the definition and application of
techniques and procedures in the
development of these processes.
It consists of carrying out a systematic
examination, through audit techniques and
procedures, of the operations of the auditable
subjects defined in the Annual Audit Program.
 3. Control and follow up

To plan To plan To plan

Proof of attention to recommendations

Control consists of periodic verification of the

progress of the annual audit program and the
status of the different inspection actions, as
well as the flow of information, compliance with
legal regulations, policy guidelines and action
plans. internal.
Monitoring is the process that allows monitoring
and ensuring that the corrective and preventive
actions suggested by this control body have
been adopted by the audited entities. It consists
of evaluating the information provided by the
audited subject within the legal period conferred
or that collected by the institution's staff during
the procedures carried out for this purpose.