FORMS AND TEMPLATES

FORMS AND TEMPLATES

1. Form 01-01 Government Risk

Model (GRM)

2. Form 01-02 Government Risk

Idenfication Template (GRIT)
3. Form 02-01 Agency Audit
Workstep

4. Form 02-02 Understanding the

Agency (UTA) Template

5. Form 02-03 Agency Risk Model

(ARM)

6. Form 02-04 Agency Risk

Identification (AGRI) Matrix

7. Form 02-05 Agency-level Control

Checklist (ALCC)

8. Form 02-06 Process-Risk-Control

(PRC) Matrix

9. Form 02-07 Audit Risk

Assessment and Planning
(ARAP) Tool
10. Form03A-01 Audit Test Summary
(ATS)
11. Form03B-01 Summary of Audit
Results and Recommendation (SARR)

12. Form 03B-02 Quality Inspection

Tool (QIT)

13. Form 03B-03 Agency Action Plan

14. Action Plan Monitoring Tool

(APMT)
AGENCY PROFILE
AGENCY PROFILE
• Mandate
R.A. No. 7160

AGENCY PROFILE
• Mandate
R.A. No. 7160

AGENCY PROFILE
• Mandate
R.A. No. 7160

AGENCY PROFILE
• Mandate
R.A. No. 7160

AGENCY PROFILE
• Mandate
1. Budget preparation, allocation, utilization and reporting
2. Receipts, income and revenue management with the
following systems and processes:
a.RPT
b.Cash collections, deposits and recording
3. Disbursements and Expenditures
a. Procurement
b. Solid Waste Management
4. Accounting and Financial Statement Preparation
a. Budget Controlling System
b. E-NGAS
5. Human Resource Management System
6. General and Other Services
AGENCY PROFILE
• Operations
AGENCY PROFILE
• Structure
AGENCY PROFILE
• Objectives and
Strategies
AGENCY PROFILE
• Key
Environmental
Factors
OPIF/ PROGRAM
ACCOUNTABILITY
MODEL
 PAGE 18, PDF, IRRBA Manual

OPIF/ PROGRAM
ACCOUNTABILITY
MODEL
MFOS/ KEY
PERFORMANCE
INDICATORS
ACCOUNTING
POLICIES
PREVIOUS AUDIT
FINDINGS
RECENT
DEVELOPMENTS/
NEWS
ANATYTIC REVIEW
• Financial
ANATYTIC REVIEW
• Performance
PAPs REVIEW
• Program/ Project
Details
 Ex.: A.
Mandate
Ex.: Strategic-
Planning and
Resource
Allocations-
Organizational
Structure
 Clear as to cause
and effect/ Generic
in nature/ avoid
process-level
effects that limits
the risk
descriptions
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
Page 93, PDF, IRRBA Manual
UTA
UTA
Operations
UTA
Operations
UTA
PAPs Review
UTA
Organizational Structure
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
 FS accounts -
• Existence/Occur
rence
• Completeness
• Accuracy
• Rights and
Obligations
• Presentation
and Disclosure
• Compliance

Narrative or Process Flow Diagram

Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
Narrative or Process Flow Diagram
 Recommend for
Narrative or Processimprovements
Flow Diagram
 Recommend for
Narrative or Processimprovements
Flow Diagram
 Process-Risk-Control Matrix

Significant
Account/
 Process-Risk-Control Matrix

Significant
Account/
 Process-Risk-Control Matrix

Significant
Account/
Critical process
 Process-Risk-Control Matrix

Significant
Account/
Critical process
Process-Risk-Control Matrix
 Date when the audit
test procedures for FS
account will start
 Time or duration for
the completion of the
audit test
Process where TOC for
the significant account
will be done
 List down specific
Controls to be tested
Findings or exceptions
noted during the
conduct of TOC
To correct the findings
or other comments for
improvements
Where the findings/
exceptions where
noted
AOM Ref. No., if any
 Statement on the
operating effectiveness
of the controls tested
 Statement on the
operating effectiveness
of the controls tested
 Statement on the
operating effectiveness
of the controls tested
 Statement on the
operating effectiveness
of the controls tested
Perform Substantive
Test
 Working paper reference
where the execution of the
ST is documented
Program/Activities/Projects
 Assignment of risk weights is based
Program/Activities/Projects on auditor’s judgement.

To minimize bias/ subjectivity, it must

be discussed among the audit team
members and should be reviewed by
SA/RD
Selection is based on the result of
assessment performed (PAPs with
higher points will be selected).

Number of PAPs would depend on

the availability of manpower,
competencies and so on. Selection is based on the resu
assessment performed (PAPs
higher points will be selected).

Number of PAPs would depend

the availability of manpo
competencies and so on.
Specific areas of PAPs

e.g., Procurement, delivery of

services, efficiency of operations
Engineers/ IT auditors/ Actuaries
TSO / ITO
Contract Revie/ IS Audit
Formerly termed as LORMA or “Low
Risk Material Account”