Planning Step : TU Property Management & Others ให้นศ. ทำงานกลุ่ม โดยทำการวางแผนการตรวจสอบ วางแผนในเรื่องคำถาม วางแผนในเรื่องเอกสารที่จะขอ ระบุเป้าหมายหรือผลลัพธ์ที่จะได้รับจากการนัดประชุมในครั้งแรก Discuss & ส่งในห้องเรียนตอนหมดชั่วโมง 24 Aug 10

สำหรับกลุ่มที่ตรวจสอบ TPM จัดเตรียมคำถามที่เกี่ยวข้อง จัดเตรียมรายละเอียดเอกสารที่จะขอเพิ่ม (ถ้ามี) ระบุเป้าหมายของกลุ่มว่าหลังจากจบการประชุมผลลัพธ์ที่จะได้รับมีอะไรบ้าง แบ่งงานการตรวจสอบตามวัตถุประสงค์ Note : ขั้นการวางแผนนี้ควรจดบันทึกให้เรียบร้อย ถือเป็นส่วนหนึ่งในรายงาน 24 Aug 10

Communication Process – TPM S t u d e n t s อาจารย์รัชนี คุณศุภลักษณ์ General Mgr. TU Property Management 24 Aug 10

Risk Factors Any Changes in systems / people / processes Payments / Receipts by cash No control activities ex. lack of review and approval High Volume or Value No clear roles and responsibilities and scope of work No written processes or policy Ask details of work to the responsible person but cannot answer No clear communication to the entire organization One process is dealt with many functions or parties 24 Aug 10

ตัวอย่างการประเมินความเสี่ยง 24 Aug 10

Audit Control Review Checklist No Internal Control Component I. Control Environment 1 Does local management support the internal control review program (ICRP) or Business Risk Management (BRM) and assit in the identification of high risk areas? 2 Does the organizational structure and resource level support the responsibilities and necessary segregation of duties in key areas? 3 Does management demonstrate that integrity cannot be compromised? 4 Are the employees competent? Do they posses the requisite education and experience to perform key jobs effectively? 5 Has management used Audit Services as a consultant on control issues?   Evaluation 24 Aug 10

Audit Control Review Checklist II. Risk Assessment 1 Are entity-wide and activity level objectives established and consistent? 2 Are the internal and external risks that influence the success or failure of the achievement of the objectives identified or assessed? 3 Were business processes identified and documented? Does management understand the risk and control points? 4 Are mechanisms in place to identify changes affecting the entity's ability to achieve its objectives? 5 Are periodic risk assessments performed and documented with action plans developed? 6 Did audit Findings arise in areas not previously identified as being higher risk?   Evaluation 24 Aug 10

Audit Control Review Checklist III. Control Activities 1 Are policies and procedures available, current, comprehensive and distributed on a timely basis? 2 Do local procedures reduce intent of Corporate policies? 3 Are policies and procedures modified as needed? 4 Are control activities in place to ensure adherence to established policy and the carrying out of actions to address the related risks? 5 Are there appropriate control activities for each of the auditable activities? 6 Are authorization levels clearly established for all business decision and expenditures? 7 Are proper segregation of duties or alternate controls in place? 8 Is compliance with Guidelines for Employee Conduct evident (eg. Gift & gratuity)? 9 Is there adequate administration of conflict of interest program, including monitoring of situations reported by employees?   Evaluation 24 Aug 10

Audit Control Review Checklist IV. Information and Communication 1 Are adequate information systems in place? 2 Are objectives and responsibilities of groups and employees clearly defined and communicated to employees with evidence of evaluation? 3 Does communication occur down, across, and upward in the entity, as well as between the entity and other parties? 4 Do internal control personnel regularly meet with top management to discuss the scope of their activities and results of control assessments completed?   Evaluation 24 Aug 10

Audit Control Review Checklist V. Monitoring 1 Are appropriate procedures in place to monitor on an ongoing basis, or to periodically evaluate the functioning of the components of internal control? 2 Are deficiencies reported to the right people? 3 Are action plans comprehensive, timely and taken seriously? 4 Is the ICRP or BRM reporting accurate? 5 Is the internal control function supported by an appropriate number of knowledgeable people given the time needed to regularly monitor the effectiveness of the internal control system? 6 Does a monitoring program evaluate the effectiveness of the risk assessment / measurement process? 7 Did the entity demonstrate timely and appropriate follow up to requests and interim letters? 8 Were repeat causes avoided? 9 Were control issues commonly found at other units regularly monitored to prevent or detect occurrence at location?   Evaluation 24 Aug 10

Q & A 24 Aug 10