GOVERNMENTAL FINANCIAL AUDITING 2000

1. AUDIT PROGRAM: CASH

OBJECTIVE
Verify the consistency of the cash balance reflected in the Balance Sheet; thus
as the consistency of the transactions carried out and recorded in the Cash Book.

DATE
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PROCEDURES DE
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TERMINO
1. Apply the Cash Internal Control Questionnaire, in order to
to assess the degree of solidity of it and the efficiency
administrative.

Prepare a statement that shows the cash balances and

existing fixed funds as of the date of the exam.

3. Obtain the list of officials from the Directorate

which under examination are authorized to permit
cash disbursements and petty cash fixed funds.

4. Determine the amount of pending collections of

deposit adding: the issued income receipts in
the day and the previous collections, taking note of
last used number

5. Review the collections and the revenues with entries in the

Cash Book - Banks and recorded in the books of
Accounting.

6. Check that the cash expense receipts

Girl and Background for Cash Payments (FPPE) are
subsequently approved refunds and with stamp of
paid.

7. Determine the appropriate presentation of this item in

the Trial Balance under examination.

8. Review the section related to internal controls and the

procedures for cash management, by the entity.

9. Investigate the amounts of the cash funds (including

the external funds under the control of the staff
and the unprocessed income.

10. Investigate the funds subject to restriction.

11. Conduct cash counts of all cash entries in

power of the people who take care of them,
including:
- Petty cash and working funds (FPPE)
- General cash funds
- Uncashed collections
- Unclaimed wages
- Returned checks
- Funds unrelated to the entity
- Other cash funds if any
2. AUDIT PROGRAM: BANKS
OBJECTIVE
Verify the consistency of the balances of the current accounts reflected in the books
banks, and considered in the Balance Sheet; as well as the consistency of the
transactions made in banks.

DATE
REF. FACT HOURS
PROCEDURES DE
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TERM
1. Apply the Internal Control Questionnaire for Banks,
in order to assess its degree of soundness and the
administrative efficiency.

Select the month or months to be tested

and prepare a document that contains the relationship
detailed account of all bank accounts.

3. Obtain from the entity the list of officials

authorized to sign checks, letters of order, etc.

4. Obtain sufficient evidence of the deposits

registered in books, that do not appear in the statements
banking and/or deposits recorded in the statements
banking transactions that do not appear in books.

5. Review the interbank transfers in accounts

checking accounts and savings books, especially those that
were received by transfers from the MEF.

6. Check the adjustments to the accounts Bank - Income

made through journal entries and if these are
properly supported.

7. Obtain sufficient evidence of the recorded expenses

in bank statements that appear in books.

8. Review the collections that have not been deposited to the

the next business day after its receipt.

9. Check in detail all the deposits in transit

and if these include checks drawn by the own
entity.

10. Examine the bank statements and the

changes in the audited year.

11. Review the reconciliations at the beginning of the period

chosen, to control the sums by verifying the balances with
the Cash or Ledger books and bank statements and
ensure that all conciliatory proceedings have been
properly regularized during the selected period.

12. Obtain the bank statements for the chosen period and
compare the items included with the ones
cash register records, paying special attention to:
- The dates on which the entries are recorded
in the bank statements and in the records of
box.
- Corrections or insertions in the statements
banking
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- Items in the bank statements that have not
have been recorded in the books.

13. Carefully examine all debit notes and

bank credit of importance and verify that they have
have been correctly recorded in the cash registers -
banks.

14. Obtain the bank account reconciliations at

the established date. If the reconciliation has been
prepared by the entity, control the sums, verify
that the balances with the cash books - banks, journal,
greater and with the bank statements of the exercise by
audit

15. Request balance confirmation through

circularization of letters for the audited period, which
include a list of authorized signatories
checks, loans, guarantees, endorsements, deposits to
terms, interests, and other rights and responsibilities.

16. Verify and reconcile fixed financial investments,

public investment bonds, fixed-term deposits and
other values of the entity.

17. Check and reconcile the entity's order accounts.

according to generally accepted auditing procedures
accepted, impacting the items:
- Bank Current Accounts.
- Term deposits in foreign currency in the
financial entities.
- Foreign currency custody certificate in
the Banks.
3. AUDIT PROGRAM: TRADABLE SECURITIES AND
INVESTMENTS IN SECURITIES
OBJECTIVE
Verify the authenticity of negotiable values and investments in securities, the
transfer of operations in the entity's books.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERMINO
1. Apply the Internal Control Questionnaire of
Inventories in negotiable values in order to evaluate
the degree of solidity of it and the efficiency
administrative.

2. Obtain from the entity a report of the investments and

negotiable values as of the balance sheet date
exam.

3. Check the purchases and sales with the

supporting documents.

4. Verify that they are properly approved y

recorded in the minutes.

5. Check the prices paid or received with the

market quotes (Stock Exchange).

6. Request bank confirmation as of the balance date

under examination, for those values in custody.

7. Practice a reconciliation of all negotiable values

in custody and independent confirmation of the values
in third party custody.

8. Review the type of valuation applied to the securities

negotiables and reconcile with the accounting records.

9. Obtain proof of ownership in the acquisition of

these values.
4. AUDIT PROGRAM: ACCOUNTS RECEIVABLE
OBJETIVO
Verify the consistency of accounts receivable by evaluating documentation.
supportive; as well as the proper recording of its operations.

DATE
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TERM
1. Apply the internal control questionnaire for Accounts
to charge in order to assess the degree of solidity of the
same and administrative efficiency.

2. Check your income record and in the ledger

respective assistant.

3. Check the collection efforts made and

determine the reasons for their lack of payment.

4. Review the section related to internal control, and based on

tests selective to ensure oneself
of what the
the indicated procedures have been applied.

5. Obtain analytical relationship of account balances for

charge classified by seniority

- Taxpayers to Collect
- Officials and employees
- Other accounts receivable

6. Request confirmation of significant balances as of the 31st

of December, if there were unsatisfactory responses
investigate the established differences.

7. Review the receivable balances owed by officials and

employees in order to verify that they have been
approved the advances granted in accordance with the
established policies.

8. In relation to the other accounts receivable, determine if

their balances are reasonable.

9. Evaluate the consistency of the documentary review of the

accounts receivable executed by the entity as of the date
of the exam.

10. Check if the receipts of income to be collected are

they are recorded in the sales register.
5. AUDIT PROGRAM: FIXED ASSETS AND DEPRECIATIONS
OBJECTIVE
Verify the physical existence of fixed assets, the proper recording of their
operations; as well as the correct calculation of its depreciation.

DATE
REF. FACT HOURS
PROCEDURES DE
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TERM
1. Apply the Fixed Asset Internal Control Questionnaire
in order to assess the degree of solidity of it, and the
administrative efficiency of the entity.

2. Compare the totals by asset type against their

corresponding senior assistants and the account of
control.

3. Take note of the excerpts from the sessions on the

acquisitions and the most significant decreases.

4. Verify that the fixed asset acquisitions are

approved by the responsible officials.

5. Thoroughly review the supporting documentation

checking acquisition date, unit prices and
purchase conditions, supplier invoice, guides of
emisión, contratos, etc.

6. Regarding vehicles, request the type of vehicle.

modelo, año, número de motor, número de placa.

7. Regarding the land and buildings, verify that

are duly authorized and approved, that the
land have their respective titles of property and
factory declarations must be properly registered in
the public records and registered in the margin of
goods.

8. Regarding the facilities, conduct an inspection.

physics of the same in order to verify and assess their
physical stocks and quality of it and conditions of
current use.

9. Regarding fixed assets that have been disposed of or retired

check that they are approved by the authority
competent and recorded in the respective minutes book,
as they must have their respective resolution of
low.

10. Review the supporting documentation for the termination record.

as well as copies of the termination records signed by the
responsible.

11. Check if there are unused fixed assets and if they exist
they find them abandoned in poor condition, obsolete,
investigating the causes and the antiquity of its state.

12. Verify that the insurance policies are in the name of

the entity and that reasonably cover the cost of
replacement of the respective fixed assets.

13. Determine if the application of the rates and the method

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used in the depreciation of assets are
consistent with those of the previous year and if they fit with
the current legal provisions.

14. Verify that as of the date of the balance sheet under examination, there
has adjusted for monetary correction the depreciation
accumulated.

15. Verify that the accounting treatment of depreciation

from the assets, the journal entries are attached and
it contains the respective supporting documentation.

16. Obtain an analytical detail and select the assets

most representative fixed items, checking their location and
existence, as well as its depreciation.

17. Compare the total of each of them with the respective one.
auxiliary mayor and the control account.

18. Review the documentation of the selected works

con: Budget, contracts, bids, valuations
due to ongoing works, work notebook, etc.

19. Check the completed works transferred to the account

of fixed assets.

20. Review the section related to internal control and based on

tests selective we will ensure what the
procedures have been applied.

21. Obtain an analysis of fixed assets and depreciation

accumulated that shows the initial balances and the
exercise movements, comparing the totals with the
libros y los anexos a los estados financieros AF-2, AF-3

22. Review the additions that occurred in the exercise:

- Review the purchase authorization or any other.
written approval makey sure that this
authorization covers the acquired asset.
- Review the purchase invoices that check the
acquisition cost.
- Investigate what the entity's policy is for
classify the expenditures as fixed asset,
improvements or expenses for installation, maintenance and
repair, etc.

23. Review and analyze the items that make up the category
investments in the entity's works.

24. Evaluate the consistency of the physical inventory carried out by

the entity at the end of each period.

25. Check the established procedure for control

the inventories of the works being executed.
6. AUDIT PROGRAM: DEFERRED CHARGES - ADVANCES
GRANTED
OBJECTIVE
Evaluate the consistency of the prepaid payments and deferred charges recorded,
verifying the supporting documentation and the record of their operations.

DATE
REF. FACT HOURS
PROCEDURES DE
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TERM
1. Apply the Internal Control Questionnaire for payments
advances and deferred charges in order to assess the
degree of solidity of it y efficiency
administrative.

2. Check if the procedures adopted by the entity

for the application of deferred charges to exercises
futures are suitable and reasonable.

3. Check the insurance policies and ensure they are

duly registered in the name of the entity.

4. Verify its correct accounting and the evidence of

calculation of the payroll based on the date of
coverage, determining the reasonableness of the portion
deferred and related to expenses of the period.

5. Check the rents paid in advance and

charged to expenses of the fiscal year under review to your
expiration.

6. Review the supporting documentation in detail

and check the deliveries to account for.

7. Determine the appropriate presentation of this item in

the balance sheet, under examination.

8. Obtain direct confirmation regarding the policy

of insurance, coverages, and risks.

9. Review the auxiliary records for insurance, advertising, and

taxes, in order to reconcile monthly with the
main books.

10. Make sure what the amounts amortized y

monthly accounted for are appropriate.

11. Ensure that the insurance is reviewed periodically.

considering coverage, date, expiration, etc.
7. AUDIT PROGRAM: ACCOUNTS AND DOCUMENTS PAYABLE
OBJECTIVE
Verification of the authenticity of accounts and documents for appropriate payment
registration and control.

DATE
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PROCEDURES DE
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TERMINO
1. Apply the internal control questionnaire for accounts
to be paid, in order to assess the level of solidity of
the same and administrative efficiency.

2. Obtain from the entity a detailed relationship of the

Accounts Payable as of the date of the balance sheet under review
and compare its total with the control account and the major ones
assistants.

3. Seleccione las partidas más representativas y revise

with the invoices and other original documents of
provider.

4. Check that the purchase orders, the invoices of

suppliers are registered in the Purchases book of
in accordance with the current legal provisions.

5. Review the supporting documentation of the invoice

respective: Order of Requests from the requesting Unit,
purchase order, delivery guide, receipt note
etc., verifying that they are duly authorized.

6. Review the relevant section of internal control and basis

of tests selective to ensure what the
the indicated procedures have been properly applied.

7. Request confirmation of significant balances at the end

of the period through circularization, if there were
dissatisfied responses investigate and recommend
the respective clarifications.

8. Review the subsequent accounts payable payments and

determine if unregistered liabilities have been settled or
for amounts different from those shown in the books,
this action will be determined in later events.

9. Conduct an audit of the pending invoices for payment

(purchase orders) at the end of the period and overlap with the
purchase record.
8. AUDIT PROGRAM: PROVISION FOR BENEFITS
SOCIAL
OBJECTIVE
Verify that the figures reflected in the Balance Sheet are correct
supported by the calculations made in accordance with current legal provisions.

DATE
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PROCEDURES DE
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I TERMINATE
1. Obtain from the personnel department a detailed list of
the provision of Compensation for Time of Service,
at the end of the year under review and confront its total with the
trial balance.

2. Select a certain number of workers and

verify the calculation of CTS:

a. Remuneration computable remuneration

principal)
b. Number of years of service with date of entry
to the company.

3. Prepare an analysis of the movement of this account

during the year.

4. Review the payments and the CTS provisions more

important with their supporting documentation.

5. Selectively review if the provision calculations for

social benefits of workers and employees are of
agreement with the provisions on labor legislation
current.

6. Check the income date, remuneration, etc.

with the personal file of each worker and with the
salary sheet.

7. Check if the CTS is calculated according to the

current labor provisions.

8. Ensure that the advances of social benefits,

they are duly approved by officials
authorized.
9. AUDIT PROGRAM: NATIONAL TREASURY, TREASURY
ADDITIONAL NATIONAL AND ACCUMULATED RESULTS
OBJECTIVE
Verify the consistency of the records of operations in the accounts
heritage, taking into account the composition of the National Treasury, Treasury
Additional National and Accumulated Results.

DATE
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PROCEDURES DE
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TERM
1. Check that the balances shown in the Balance sheet
General especially of the National Tax Office
Additionally, they are equal to capital transfers.
received.

2. Review the writing of the Constitution and verify the

amount of the contributions made by the Treasury
Public or the MEF.

3. Review the capital donations received and whether these

they have been integrated into the National Treasury account
Additional.

4. Obtain a summary that shows the changes that have occurred.

in the different capital accounts for the period under
exam.

5. Prepare a document with the accounting movement of the

accounts that conform to The Heritage: Treasury
National, Additional National Treasury and Results
Accumulated.

6. Review the established internal controls.

7. Check if the capital transfers for the fiscal year

previously have been consolidated in the Treasury account
National.

8. Check if the Surplus from the previous exercise has been

consolidated in the National Treasury account.

9. Review the important changes in equity,

following the examination procedures that are
applicable.

10. Investigate any adjustments made to the Account

Accumulated results.
10. AUDIT PROGRAM: CONTINGENT LIABILITIES AND ACCOUNTS
ORDER
OBJECTIVE
Determine the unrecorded contingent liabilities in the Balance Sheet, obtaining
information about the lawyers in charge of the company's legal matters, regarding
civil, labor, tax contingencies, as well as other instances and/or
institutional.
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1. Get direct confirmation from the lawyers of the
entity, so that they inform us as of the balance date
about:

a. Pending claims and lawsuits.

b. Agreements with other entities.
c. Pending payment fees.
d. Any other contingent liability of which they have
knowledge

2. Examine the short and long-term contracts entered into

with the company and determine the obligations that arise from it
they detach.

3. Review the fees paid during the fiscal year.

as an indication of a possible contingent liability.

4. Verify that all contingent liabilities have been

registered what is disclosed through notes
from Balance.

5. Determine if there is a contingent liability due to the

following concepts:
Tax sanction and claim.
Purchase and Sale Agreements.
11. AUDIT PROGRAM: MANAGEMENT STATUS (REVENUES -
EXPENSES
OBJECTIVE
Determine the authenticity of the income recorded in the accounting of the
Entity, which must be properly supported by the records
assistants and at the same time with the invoices, and other documents of income and expenses.

DATE
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INCOME

Apply the Internal Control questionnaire for revenues

in order to assess the degree of its solidity and the
administrative efficiency.

2. Obtain from the entity the revenue analysis for the

examination by different concepts (Tax Revenues,
Non-tax revenues and current transfers
Received

3. Review the supporting documentation that determines

the income in the management state.

4. Review the section related to internal control, if the

the indicated procedures have been well applied.

5. Obtain a detail of the interest on investments,

gains from exchange rate differences and various income
and compare with the previous exercise and we will carry out a
explanation of the changes of importance.

6. Check the income register sums, taking the

period considered necessary to satisfy your
correction.

7. Check the revenue from the sale of bases

tenders, sale of services, machinery rental
heavy.

8. Review the sales and/or income record and determine if

the invoices and/or sales receipts have been registered
in accordance with the current legal provisions.

9. Review the invoices issued in the month and determine if

has been turned in accordance with current regulations. (for the
non-Tax Revenues

10. Review the documentation, Debit and Credit Notes

with the income register.

EXPENSES

1. Check if all expenses are paid in cash or

made with checks.

2. Check if all payments for these concepts are

they are made with payment receipts y they are
sustained with documents, duly
authorized.
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3. Check if the expense documents comply with the

requirements minimums according toregulation of
comprobantes, fecha, nombre completo del proveedor,
address Number of RUC, clear, precise concepts and
concise, approval and concise authorization, signature and
identification of the person receiving the payment.

4. Check if the expense receipts are available.

properly canceled.

5. Check the expense receipts once

Cancelled, the stamp, payer date stamp is inserted for
avoid payment duplication.

6. Check if everything is recorded daily.

expense operations.

7. Check if the supporting documents for expenses

they are properly archived.

8. Check if the expenses for those concepts are

properly accounted for.

9. Check the contracts signed for concepts of

services provided by third parties and these contracts
they meet the current legal requirements.

10. Evaluate the analysis of the expenses incurred by

different concepts.

11. Evaluate the established internal controls of the

expenses and these are properly implemented.

12. Evaluate the management expenses related to the

operations carried out by the entity.

13. Review the accounting entries, the auxiliary records and

the general ledger that shows the balances of these
accounts.

14. Check if the expenses incurred have been approved

by the responsible officials.
12. AUDIT PROGRAM: EVALUATION OF ADJUSTMENTS FOR
MONETARY CORRECTION
OBJECTIVE
Verify the correctness of the adjustments for monetary correction based on the correct
application of the economic variables established by the MEF and by the methodology
established by Resolutions 2 and 3 of the Regulatory Council of Accounting
the Public Accounting Office of the Nation, as well as the legal provisions with effects
taxpayers.

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1. Revise la correcta determinación del Resultado por
exposure to inflation

2. Request the working papers for the adjustments for

inflation prepared by the Entity to verify
your correction.

3. Request the inflation-adjusted Financial Statements

of the period to be examined and determine if the items
monetary and non-monetary considered by the
Entity is correct.

4. Prepare a work certificate for the items not

monetary. From the entity's working papers;
regarding the non-monetary items of the balance sheet
general verify:

- The antiquity or date of origin of the partidas

monetary.
- That the adjustment factors have been applied
correctly.
- Arithmetic calculations of a significant sample.
- That the adjustment factors have been applied from
according to what is established by INEI.
- That the maximum update limits are
apply according to current regulations.
13. AUDIT PROGRAM: EVALUATION OF INFORMATION
BUDGETARY
OBJECTIVE
Express an opinion on the reasonableness of the budgetary information prepared by
the Metropolitan Municipality of the Pines and mainly those intended for
overcome the effects of natural disasters caused by the presence of
El Niño phenomenon, as well as compliance with budgetary legality.

DATE
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I END
1. Apply the Internal Control Questionnaire, validating
the affirmative responses, including the causes of
the negatives, for the purpose of determining the weaknesses
of internal control.

2. Evaluate the control environment considering the

following elements:

2.1. Organizational structure

2.2. Methods for assigning authority y
responsibility.
2.3. Control methods on compliance with
laws and regulations.
2.4. Control methods for monitoring and
follow-ups on operations.

3. Gain an understanding of information systems and

record for each of the phases of the process
budgetary.

4. Request and/or create a panoramic flowchart

each of the phases of the budgeting process, and
record the understanding of the procedures of
control taking into account the following aspects:

2.1. Appropriate authorization of operations y

authorities.
2.2. Separation of functions, assigning to
different employees, the responsibilities of
authorize the operations and/or registered.
2.3. Design and use of documents and records
appropriate.
2.4. Appropriate safety devices regarding
to access and use the records.

5. Carry out a selective verification of understanding of

each of the phases of the budgeting process and
identify the controls that are carried out by each one
of the phases by selecting the key controls.

6. Prepare a program with additional procedures

for each of the controls identified as
weak.

7. Conduct tests to verify that the controls

they work, and I prepared a record of the weaknesses of
control.

8. Evaluate the organization, procedures, development and

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maintenance of processing systems
data, applied in the budgeting process.

9. Obtain an understanding of the SIC environment (System

of Computerized Information) through inquiry,
observation and inspection of documents.

10. Gain an understanding of the general controls

of the SIC, taking into account the following aspects:

2.1. Prevention of unauthorized changes to the

programs.
2.2. Access for authorized personnel only.
2.3. Data that is processed and/or modified only
through appropriate programs.
2.4. The new programs and that have been
modified are updated, are tested and are
document

11. Draft a document that shows the observations on

to be included in the Internal Control Memorandum.

12. Establish the important aspects to be considered

in the present exam.

13. Based on the aspects mentioned in the development

From procedures 10 and 11, draw conclusions.
about the level of control risk regarding the
operations of each of the phases of the process
budgetary.

14. If the risk assessment result indicates that it is

low or moderate, a will proceed to carry out a
expanded evaluation of control procedures,
increasing therefore the compliance tests,
otherwise, the will proceed to increase the
scope of substantive tests for each one of the
phases of the budgeting process.

15. Evaluate the budget framework in order to determine its

consistency and legality of the approved budget

16. Obtain the following documents: Operational Plan

Institutional, Institutional Opening Budget
(PIA) accompanied by the resolution and forms of
approval and statement of reasons, and the Budget
Modified Institutional (PIM).

17. Request the closing and reconciliation formats of the

Budget.

18. If the entity has the 'Process Software'

Budgetary, from established report module
I requested the following reports:

- Institutional Execution of Revenues

- Institutional Execution of Expenditure by Source of
Financing
- Evaluación Institucional
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19. With the information obtained, prepare the card for

Legal Framework of the Budget by Source
Financing, Income Items, Category of
Expense and Generic Expense Group.

20. Compare the 'Legal Framework of the Budget' with the

information included in the closing formats and
reconciliation budgetary years oldevaluation
budgetary and determine, if applicable, the
existing differences.

21. Verify that the budget formulation does not

have included the item 'Balance Balances'.

22. Evaluate whether the allocated resources cover the expenses.

necessary for the operation of the audited entity,
according to the priorities established by the head
of the same.

23. Verify that the entities considered as

Instances Decentralized coordinated the
sector guidelines with the Corresponding Sector,
for this purpose obtain the documentary evidence
corresponding ones that demonstrate the same.

24. Determine whether the execution of the Institutional Budget

has been subject to budgetary regulations, by means of
to the analysis of income and expenses behavior.

25. Request the income scheduling y expenses

semester and/or annually, and verify that it is recorded
the monthly resources for compliance with the
goals set at the activity and project level.

26. Determine if the Budget Office verifies the

compliance with goals regarding its programming and to
the budget execution of expenditure.

27. Check if the income and expense schedule is

register in the monthly programming software
of the Budget for the fiscal year, sent by the
National Directorate of Public Budget.

28. Check if in the programming and execution of income

and expenses, for each source of financing, have been
taking into account the limitations indicated in the
current legal devices for the period in
evaluation.

29. Check if the budget execution is related.

with the Authorized Commitment Calendars to
source of funding level, expenditure category and
generic expense group.

30. Check overdrafts, negative balances in the Module of

Public Budget.

31. In case the entity has made acquisitions of

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goods and services through UNDP, verify the
compliance with the current regulations regarding this and
that all supporting information is provided
corresponding.

32. In the event that the entity has obtained resources

originating from External Credit Operations and
Donations, please verify that the execution of expenses is
subordinationa the corresponding agreements u
contracts.

33. Check if the Budget Area has complied with

carry out the closing process reconciliation
y
budgetary, in accordance with the directives issued for
such effect.

34. With the supporting documentation of the expenses,

check that their nature is in
direct relationship with the Generic Groups contained
in the Expense Classifier.

35. Carry out comparison and analysis of the information

budgetary and financial issued by the entity, in
aspects that reflect the flow of income and expenses
during exercise, such as:

- Revenue for the period vs. Fundraising.

- Personnel Expenses vs. Payroll.
- Investment Expenses and Other Capital Expenses
Vs. Equity Variation.

Detect the differences and determine the explanation for the

same.

36. Check the correct impact, application y

authorization of the following expenses:

a) Variable and occasional expenses

b) Travel expenses and allowances
c) Foods for people
d) Social Subsidies
e) Economic Grants
f) Expenses from previous years
g) Special Execution Regime

37. Regarding the goals understood as expenses of

investment, check that this item considers the expenses
oriented towards obtaining a tangible asset that increases
substantially the offer of goods and services that
lend the entity.

38. Likewise, determine if the investment expenses are

oriented to address priorities such as: Works
in Execution, which are expected to continue in the year
fiscal audited and works that are expected to be small
its completion in the audited fiscal year.

39. Verify that the supporting documents provide evidence

the relevance of the payment, and that they have been
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adequately registered.

40. Request the entity's accountant for the information

budget submitted periodically to the Comptroller's Office
Public of the Nation and verify: PP1, PP2, AP1 and AP2

Opportunity of the information sent.

b) Compare the results with the information provided
al MEF.
c) Evaluate the possible observations made by the
governing bodies to the same.

In case of non-compliance, evaluate the

reasons and actions taken to overcome this
deficiency.

41. Carry out an analysis to determine if the commitments

made for personnel, active, and retired expenses;
correspond exclusively to the servers and
registered employees on payroll, request payrolls.

42. Verify if the entity records in the SIAF all the

income and expenses incurred from various sources
of financing.

43. Check if the income is updated in its phase of

collection.

44. Check if the records in the SIAF are in order

correlative and if all sources are recorded
financing.

45. Check if the commitments are being executed

informed to the MEF, coincide with the execution of
monthly expenditure recorded in the SIAF.

46. Check if the Budget Area complied with

carry out the closing process y reconciliation
budgetary, in accordance with the directives issued for
such effect.

47. Determine if the budget modifications are

they have carried out in accordance with the legal provisions
in force

48. Request the devices what support the

budgetary modifications made at both levels
institutional as functional programmatic and verify its
legality and if they contain the supporting documentation
corresponding

49. Check the previous information, if it was carried out

observing the limitations established in the Law
Annual Budget or current provisions.

50. Request the Budget Process Software (of

budget modification menu), the following
reportes:
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- Initial Budget and its modifications
- Annex of Resolution of modifications
budgetary.

51. Prepare the budget modification form to

nivel de fuentes de financiamiento, categoría del gasto
and generic spending group and verify if such
modifications are considered in the PIM.

Check if the budget evaluation determines

the indicators of effectiveness, efficiency, performance and
operation in the execution of the budget
institutional

52. Request the Institutional Evaluation Report

Semester and/or Annual and verify that it contains the
scheme outlined in the corresponding Directive,
applying the following procedures for the
entities of the Central Government u Instances
Decentralized.

53. Request report 5.1. Institutional Evaluation of

Income - I.2 EV86.R Summary at the generic level of
Budget Process Software and check if the
budget execution of income at the level of the budget item
subgeneric of income, they have been compared with the
estimated income in the Institutional Budget of
Opening (PIA) and the modified (PIM), through the
application of the 'Effectiveness Indicator', and if it has been
the explanation of the resulting ratios has been made

54. Request report 5.B. Institutional Evaluation - B.2

EV83.R Institutional Financial Evaluation of
Budget Process Software and check if in the
budget execution of expenditures has been
related to the commitments made regarding the
amount of the expenses planned in the PIA, as well as with
the PIM at the activity level, project expense category
and generic spending group that supports the indicator of
effectiveness of expenses.

55. Check if in the determination of the goals achieved,

the effectiveness indicator that relates
the budget goals achieved with the goals
opening and modified budget at the level of
activity and project regarding the PIA and PIM, for which
you can request the report 5.B Institutional Evaluation -
B.1 EV22R Execution by budgetary goals of
Budget Process Software.

56. Check if the 'Efficiency Indicator' shows the degree

of optimizing the resources assigned to each goal
budgetary, taking into account the anticipated expenses
of the PIA, as well as those included by the PIM,
being able to request for the case, report 5.B
Institutional Evaluation - B.4. EV21.R Execution by
budgetary goals of the Process Software
Budgetary.
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57. Check if the work schedule has been prepared for
establish the 'Performance Indicator' that relates
the priority level of the programs with the objectives
institutional, the level of compliance with the goals
budgetary regarding the allocation of resources
authorized according to what is established by the annual Directive
approved.

58. Check if the entity has applied the 'Indicators of

"Operation" and others, as indicated in the Directive
approved annual.

Verify if the entity has implemented the measures

corrective actions and suggestions noted in the Final Report
from the Institutional Evaluation, based on the results
from the stages 'Analysis and explanation of management
budgetary in terms of effectiveness, efficiency and
performance y Identification of the problems
presented.

60. For the case of Local Governments, request the

Final Report of the Semester Institutional Evaluation
yearly
highlighted in the approved annual Directive and constant the
designated executing the following procedures.

61. Check if in the stage of 'Analysis and Explanation of the

Budget Management in terms of Effectiveness and
"Efficiency" has been compared between PIA and PIM with the
budget execution of income, expenses and
budgetary targets for revenues, expenditures and
budgetary targets using the indicators
corresponding budgets.

62. Check if in the stage of 'Problem Identification'

"presented" during the analysis explanation process
from Budget Management has been carried out in
Terms of Effectiveness and Efficiency at the Activity Level
Project and Terms, as applicable.

63. Check if the technical solutions to overcome the

deficiencies observed in the stage of 'Determination'
of Corrective Measures and Suggestions" have been applied
considering the realistic degree of the goals
budgetary and estimated expenditures for the
achievement of goals.

64. for the case of State Companies and Entities -

FONAFE, check if they have complied with sending
quarterly the Balance, Statement of Earnings and
Losses, Budget of Income and Expenses, Cash Flow
Caja and the executive summary of the relevant facts to
FONAFE.

65. Check if the amount executed by the Companies and

State entities exceed the budgeted amount; and if the
the institution has fulfilled its obligation to support said difference
through an executive report.
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66. Evaluate the results obtained in the Operational Plan and
if these reflect the budget results.

67. Determine if the entity has complied with sending to the

relevant organisms the budgetary information
corresponding

68. Check if the entity has complied with submitting in the

established deadlines for budgetary information (PIA,
execution budgetary modifications
budgetary, evaluations and others) to the agencies
relevant.

69. Determine if the Pliego has sent it to the MEF,

information for the preparation removeMarco
Multiyear Macroeconomic, indicated in the Decree
Supreme No. 039-1999-2000-EF of April 25, 1999-2000.

70. Determine the degree of implementation of the

recommendations made in the reports of
audits issued by the General Comptroller's Office of the
Republic, the Internal Audit Bodies and the
Designated Audit Firms

71. Obtain the follow-up reports on measures

corrective measures developed by the System's Organs
National Control, which were related to the
Budget Area.

72. Check if the measures adopted by the entity have

have been sufficient to implement the recommendations
contained in the reports of the General Comptroller,
Audit Bodies and Audit Firms
designated.

73. Regarding the recommendations not implemented or

in the implementation process, determine the causes
that have not allowed the implemented entity
totally.

74. If as a result of the above, it is found that the

situation reported by the Internal Audit Body,
does not reflect the found position, request to said
Organize the explanations of the case.

75. Instruction on a work slip, the situation of the

recommendations found as of the exam date.
 GOVERNMENT MANAGEMENT AUDIT 2000

1. AUDIT PROGRAM: ORGANIZATION

OBJECTIVE
Determine if the entity has implemented an organization suitable for its needs
for the purpose of achieving the objectives for which they have been established.

DATE
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1. Obtain the Organizational Chart, Manual from the entity
Organization and Functions, determining whether:

1.1. Contributes to the organization considered in

set and in each of its parts to the
consequence of the company's objectives.
1.2. Does the organization achieve its goals to the maximum
efficiency and minimum effort.
1.3. There is a defined line of authority from the
direction to the last of their subordinates.

2. Prepare a documentary flowchart for the purpose of

determine duplication or overlap of activities to
through transaction tests.

3. Observe if the offices are adequately arranged.

implemented.

4. Verifique si la organización puede adaptarse a

any change in the environment for the
achievement of the company's objectives, if it
train the staff until you ensure that they know their
work appropriately.

5. Obtain the Work Regulations from the entity.

2. AUDIT PROGRAM: MANAGEMENT
OBJECTIVE
Determine if the management of the entity has the suitable personnel for its
management leads to the achievement of the goals and objectives set for the period in
review.

DATE
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1. Check if the leader is successful with their guidance and supervision.
to make the achievement of individual objectives
they harmonize with those of the group.

2. Investigate whether the technique adopted in the management is the

appropriate for the person who does the work and for
the task it performs.

3. Check if they actually understand who

receive information, its scope and meaning.

4. Ensure that efforts are made to teach leaders how to command.

and not only to perform operations.

5. Check if the leaders know how to a guide.

sus
subordinates.
3. AUDIT PROGRAM: ACCOUNTING2000
OBJECTIVE
Determine if the entity has implemented an Organization according to its needs
to achieve the objectives for which they have been established.

DATE
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PROCEDURES DE
P/T FOR TOTALS
TERMINO
1. Check if you have an Organization Manual and
Functions, as well as their respective Organizational Chart of
area.

2. Check if you have a Procedures Manual

countable.

3. Review the Chart of Accounts and check if they are found

updated.

4. Verify that the established accounting system is based on

in generally accepted accounting principles.

5. Check if you have a cost control system for

activity and costs by projects and works.

6. Check that the accounting entries are

properly supported.

7. Check if the Accounting Unit formulates statements

of financial situation, operations (Revenue and
Expenses) execution of the budget, origin and application
of funds (cash flow).

8. Check if the accounts of the Balance Sheet are

analyzed monthly.

9. Check if there are internal controls throughout the

accounts of the Balance Sheet.

10. Review the accounting adjustments made by the company and

if these are endorsed by the General Accountant.

11. Check if the accounting department has

the sufficient personnel for the fulfillment of its
work and whether there is a training plan, as well as
equipment, machines and are sufficient to meet the
unit needs.

12. Check if the official and auxiliary books are

they are updated and legalized.
4. AUDIT PROGRAM: TREASURY2000

OBJECTIVE
Evaluate whether the Treasury area has an organization and a control system.
of financial resources, and a procedures manual directed towards an adequate
control and custody of the funds.

DATE
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PROCEDURES DE
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TERM

1. Apply the internal control questionnaire in order to

evaluate the level of solidity of it and of the efficiency
administrative.

2. Check if the entity has implemented and/or

adequate the Treasury system, General Standards and
provisions issued by the Treasury Directorate
Public.

3. Request the internal provisions Organizational Chart

functional, Organizational Manual and functions, Manual
of Procedures and whether they are suitable for the
requirements for the area and compliance by the
personal.

4. Determine if the general standards are met.

treasury system issued by the entity.

5. Request the records maintained by the area and evaluate them.

adaptation and/or implementation of the provisions
current, also determine if they allow for control
suitable of the funds.

6. Determine if all financial resources

are centralized and made available to the
treasury.

7. Request the supporting documentation of the income

in order to establish that he/she maintains the formalities
required in the books to be correct.

8. Determine if the employees working in the treasury

they do not perform other functions such as: carrying books
accountable, approve payment vouchers, sign
checks, etc.

9. Request a list of the current accounts, the books

of banks and the filing of opening requests of
accounts, as well as a confirmation with the bank
list of authorized officials to issue
cheques.

10. Check if auxiliary records are kept for control

of bank accounts and sub-accounts.

11. Determine if the use of funds for cash payments

it is rational and if it adapts to the limitations
established.
 DATE
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12. Request the resolution for the approval of funds for

cash payments and determine the maximum amount of
fund, the maximum amount of each cash payment, the
server responsible for the custody of the fund.

13. Conduct surprise audits to determine the

correction and timeliness of the records.

14. Obtain all checkbooks in use from

all checking accounts.

15. Check that the checks to be deposited are in

name of the entity.

16. Check if the accuracy of the rounded figures is in accordance with the
general accounts.

17. Check if the department head conducts surprise audits.

of all funds and securities.

18. Determine if security measures have been established

for check issuance and transfer.

19. Determine if the funds are insured and the

coverage is adequate, likewise, request and evaluate the
policy or bond of those responsible for handling
funds.

20. Evaluate the bank reconciliations a end of

safeguard the management of funds to the utmost.

21. Check if the treasury department has

Manual of Organization and Functions.

22. Check if you have standards and procedures, so

like with Structural Organizational Chart.

23. Check the treasury system that you have established

the entity.

24. Check the control records that allow for a

appropriate control of the resources collected.

25. Verify that the income has the documentation

supporting and that these are endorsed by the treasury of
each one.

26. Check that all daily income captured is

deposit at the bank on the next business day.

27. Check the payments made in cash and with

checks should be supported with documentation.

28. Verify that the documents in Expenditures meet the

minimum requirements.

29. Verify that the people who handle cash or

values should be adequately secured.
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30. Check if surprise periodic audits are conducted.

31. Review the internal controls that have been established.

entity.
5. AUDIT PROGRAM: PERSONNEL
OBJECTIVE
Evaluate whether the Human Resources department is properly organized, in order to
carry out an adequate control of the human resources available to the entity.

DATE
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PROCEDURES DE
P/T FOR TOTALS
TERM
1. Apply the internal control questionnaire related to the
general rules of the personnel system in order to
evaluate the degree of solidity of it.

2. Verify if the performing staff is qualified,

honest, effective, and efficient.

3. Verify the existence of the personnel requirement

to fill the vacancies in the corresponding areas.

4. Check if the personnel selection is carried out:

rating of curriculum life, test of
conocimiento, prueba psicológica, experiencia y
interview with staff.

5. Check if the staff is performing the

position for which he was selected.

6. Check if the server was evaluated during the period

of trial just as it was carried out: competition of
income, personnel appointment, hiring of
personal, personnel evaluation.

7. Evaluate the hiring of personnel

to conduct technical or administrative evaluations.

8. Check if the staff has been trained having in mind

tell the institutional training plan.

9. Review the section related to the control questionnaire.

internally and based on selective tests, ensure that
The indicated procedures have been observed.

10. Request directly from the selected employees,

that they inform us of the amount of their salary and compare it with the
which is shown in the form.

11. To conduct tests with the employees

selected to do the following:

a. Obtain the service time cards from

basis for formulating the form.
b. Review the authorizations for overtime and
other deviations from normal hours of
work.
c. Check the calculation of the total earned salary,
including overtime, bonuses, etc.

12. Ensure that the net amount to be paid on the form

it is equal to the amount withdrawn in cash for payment
of the same.

13. Review the contracts signed with the workers.

 DATE
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fixed time.

14. Check if they have an Internal Regulation of

Work.

15. Review the personnel files and ensure that they have the
information required according to the technical standards of
control.

16. Evaluate the procedures adopted for the

recruitment, relations, training, evaluation of
employee performance.

17. Check and evaluate the salary policy of the entity with
their workers and if they comply with the
labor regulations and current standards.

18. Review the settlements and payments to the personnel that are
welcomed the Voluntary Retirement Incentives program.
6. AUDIT PROGRAM: SUPPLY
OBJECTIVE
Evaluate whether the Supply and Fixed Assets system meets the supply requirements.
timely provision of goods and services; as well as with their custody and control.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
1. Apply the Internal Control questionnaire of
Supply and fixed assets in order to evaluate the
degree of solidity of it.

2. Check if the area has Manuals of

Organization and functions, Specific Manuals, thus
as Structural Organizational Chart.

3. Evaluate the internal controls that are established.

entity.

4. Select the most representative acquisitions and

review the minutes of the board, procurement committee
observing that they are properly approved and
signed.

5. Review the original supporting documentation in

as for the approval due by the official
competent, unit prices and total cost, conditions
of purchase, compliance with legal provisions
relevant, sufficient evidence of having received the
good, correct coding and accounting, in which
is properly recorded in the subsidiary ledger, which
has been received correctly according to the period
and purchase order to respective.

6. Check if it is coordinated and carried out according to the

rules of the Procurement Regulations, the
acquisitions of materials, supplies, equipment and
various supplies and verifying their provision in the
necessary quantity and quality and in a timely manner
appropriate.

7. Check if they are proposed and kept up to date.

standardsy procurement procedures y
hiring that is compatible with the
current legal devices in the matter and with the
internal directives of the company contained in the
regulations of acquisitions.

8. Check if the purchases of goods are approved

the contracting of works and services, according to the chart
of spending authorization levels with the
prior authorizations before it would take place and of
according to the powers granted to him by the board of directors
company.

9. Check if the confirmation is available for the

acquisitions of goods and services that are carried out by
bids and contests, once the Good has been granted
Pro, and the formulation of the contracts that may have been
place, in accordance with the current regulations.
 DATE
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10. Check if the timely distribution is controlled and the
appropriate storage of stocks in the
different warehouses, ensuring that they have
the appropriate physical and technical documents.

11. Check if it coordinates with the user areas.

stock replenishment levels of products and
frequently consumed materials, supervising the
acquisitions o the corresponding processes
opportunely.

12. Verify if the timely and correct entry is monitored.

of information to the computing system through the
equipment assigned to the Department, ensuring that
the processed results efficiently cover the
area requirements.

13. Check if the Budget is formulated in a timely manner.

annual of the Area.

14. Obtain the suppliers' list prices and compare

with the invoiced prices recorded in the order of
buy and these with the price list, verifying the
calculations.

15. Evaluate the bids, price competition for

purchases and we will check if they have programming
shopping.

16. Evaluate the bids, price competition for

purchases and we will check if they have programming
shopping.

17. Evaluate the public bidding for works, competition of

prices for purchases and check if they have
purchase programming.

18. Check if the purchases made by the entity are

are carried out in accordance with legal standards, according to the
established amounts.

19. Check if the Fixed Assets are present

properly controlled and if they physically exist at
end of each period.
7. AUDIT PROGRAM: BUDGET
OBJECTIVE
Evaluate if the Budget area has the appropriate regulations for the
execution of the budget process.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
1. Check if the Heads of the different areas have
intervened in the formulation budgetary
corresponding.

2. Check the reconciliation of the Sector Budget

Público se ha llevado a cabo de acuerdo a la Directiva
issued by the National Budget Directorate
Public.

3. Check if you have complied with the Directive of

Treasury for the budgetary exercise of the period.

4. Check if you have complied with the Directive for the

preparation of Budgetary, Financial information
Economic and Investment by state-owned companies.

5. Check if the Budget Execution of the entity is

carried out through a commitment calendar y
payment calendars.

6. Check if the commitment and payment calendars are

they present and approve on the dates and deadlines
established in the current Budget Law.

7. Check if they have established the methody

procedures for to control the income
budgetary.

8. Check the budget transfer of items

specifics of a program or a project.

9. Check if the budget evaluation is included in the

accounts for income behavior, goals and
utilization of resources.
8. AUDIT PROGRAM: PLANNING AND EVALUATION OF
MANAGEMENT
OBJECTIVE
Evaluate if the Planning area has the appropriate regulations for the
formulation, execution, and evaluation of the Institutional Operational Plan, as well as with
the human and material resources for the evaluation of goals and objectives.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
The aim of the exam is to assess the use of
human resources, technical, material and economic resources
through planning, rationalization, and evaluation
of business management.

2. Check if it coordinates designs y evaluate the

short, medium, and long term institutional planning
deadline.

3. Check if standards and instruments are established

institutional management.

4. Check if the policy is formulated, coordinated, and evaluated,

rules and procedures that guide the activity of
project.

5. Check if they develop and implement a system of

support for decision making.

6. Check if the follow-up is being carried out

compliance with board agreements, committees of
managements.

7. Check if there are rules for institutional activity

through the implementation of plans, standards and
management procedures.

8. Check if the formulation is coordinated and integrated

objectives, goals, responsibilities, achievements, policies in
general and management procedures.

9. Check if an effective system is established and maintained

evaluation of institutional management providing
the recommendations and necessary actions for
correct the deviations.
9. AUDIT PROGRAM: RATIONALIZATION
OBJECTIVE
Evaluate whether the Rationalization area has regulations, directives, manuals, etc.;
as well as with adequately prepared and suitable human resources for the
implementation of different procedures, manuals, and systems in the different
areas of the company and/or entity.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
1. Apply the control questionnaire for the area of
rationalization.

2. Check the existence of the following documents:

Entity Policy Manual, Regulations of
Organization and Functions, Allocation Chart of
Personal, Manual of Procedures, Annual Plan of
annual report.

3. Selectively evaluate the requested documents and

determine if the organization conforms to the standards
current regulations.

4. Determine if the cited documents have been

approved by top management.

5. Request the institutional operational plan and the information

about the guidelines of the entity's policy.

6. Obtain information about internal provisions

approved by the entity for the evaluation of the Plan
operative.

7. Check if the Organization and Functions Manuals

they have been disseminated to the servers and if they are
applying in practice.

8. Check if the Rationalization Office is carrying out

direct coordination with the different bodies of
the entity in the formulation and updating of the
institutional management documents.

9. Check if the Rationalization Office is carrying out

integration efforts of objectives, activities and/or
projects, goals, time, and resources that the program schedules
entity.

10. Check if the operational plan contains; objectives

general, specific, activities, projects, goals and
resources.
10. AUDIT PROGRAM: LEGAL ASPECT
OBJECTIVE
Determine the situation of the lawsuits incurred both in favor of and against the
company, also evaluating the management of the efficiency of Legal Advisory
of the Legal Advisors, Internal and External.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
1. Check if the Legal Advisory division has the
Organization and Functions Manual.

2. Check the system that has implemented the division

of Legal Advice.

3. Verify the controls interns what has

implemented.

4. Request a list of all labor lawsuits.

civil and criminal matters, etc. that the entity has.

5. Review and verify the situation in which they find themselves.

lawsuits that the entity has.

6. Check if it is analyzed and an opinion is issued on the

legal devices that have an impact on aspects
operations and business management.

7. Check if legal advice is provided in the processes of

bidding and/or competition for them to be carried out
within the current legal frameworks to which
compliance is mandatory for the project.

8. Check if the legal actions are being addressed.

the company must present before authorities e
public and private institutions.

9. Circularice a cada uno de los asesores legales que

has the authority to inform us about the situation
of trials in charge, or labor or legal situations.

10. Review the file of contracts, case files of the

trials, and whether they are properly ordered.

11. Select the contracts for your review and check if

they have been prepared in accordance with the legislation
in force.

12. Evaluate the possible contingencies that could arise

compromise the entity's assets.
11. AUDIT PROGRAM: TAX ASPECT
OBJECTIVE
Evaluate whether the entity has been complying with the payment of taxes and contributions
that has in its charge.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T by TOTALS
TERM
1. Prepare a detail of all the taxes to which it is
affected the entity.

2. Review the Payment Statements of the different

taxes that the entity is obliged to pay.

3. Review the taxable bases for the calculation of the

taxes affected according to legal provisions
current.

4. Review the calculations of withholdings and payments of

Income Tax 5th and 4th Category.

5. Verify if the entity has been fulfilling

the corresponding payments within the established deadlines
by SUNAT.

6. Obtain an analysis of the Taxes Payable account

and evaluate the pending Taxes.

7. Review the records and/or working papers of the calculation

of the tributes.

8. Review the supporting documentation for the payments

carried out.

Review the requirements and possible contingencies

taxation by the SUNAT.
12. AUDIT PROGRAM: ACHIEVEMENT OF GOALS AND
OBJECTIVES
OBJECTIVE
Evaluate the administrative and operational management of the entity regarding compliance.
of the planned goals and objectives and expected results, focusing on activities
primordial aspects of their nature, determining the results inherent to their
nature, determined the results obtained based on efficiency, effectiveness and
economy.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERM
1. Determine if objectives and goals have been formulated,
responsibilities, political achievements in general and
procedures at the business level.

2. Determine if the objectives and goals are set by the

entity in the short and long-term operational plan.

3. Check if the entity's objectives are set.

clearly, if it responds to its operational capacity, yes
allows measurement of achievements and, if it aligns with the Plan
National Development of the entity.

4. Determine if the resources available to the entity are

sufficient to ensure the achievement of their
proposed objectives and goals, as well as whether they are
optimized by business management.

5. Check if the entity has prepared the report of

Budget Evaluation of the report on the goals and
achieved objectives.

6. Check if the entity has met its goals and

objectives planned and established in the operational plan,
and evaluate the set goal and what has been executed.

7. Request the schedules on the progress and advancement of

goals and objectives in the operational plan developed by
the entity.

8. Review the budget prepared by the entity and if

éste ha sido aprobado por la alta dirección.

9. Evaluate and analyze the causes that originated the

variations between the budgeted versus the executed.

10. Review the monthly budget documentation,

quarterly, semiannual.
13. AUDIT PROGRAM: EVALUATION OF ACQUISITIONS
WITH BIDDING PROCESS
OBJECTIVE
En cuanto a las adquisiciones de bienes y servicios, determinar si fueron efectuados
with or without a bidding process, duly supported by the current regulations with
transparency, economy, and opportunity, and if the goods and services acquired are
used for the purposes for which they were intended and are in good condition
suitable that does not pose a risk of deterioration or waste.

DATE
REF. FACT HOURS
PROCEDURES DE
P/T FOR TOTALS
TERMINO
1. Determine if the procurement processes for Goods and
Services are performed with or without a bidding process.

2. Check if the bidding process is carried out within the framework

of legality, Transparency, Economy y
Opportunity.

3. Check if the goods and services acquired are

used for the purposes for which they were intended.

4. Check if the acquired goods are present in

appropriate conditions that do not pose a risk of
deterioration or waste.

5. Check if the administration has implemented the policies

necessary that allow the staff in charge of the
acquisition processes, service provision,
they adopt the application of the criterion of economy in their
activities.

6. Check if all the assets acquired by the entity

they enter physically through the warehouse unit
before being used.

7. Evaluate if the management activities are carried out one

straight and prudent management of resources
public, that is, order in budgetary spending,
saving work, money, good time distribution
and other matters.

8. Check if the bidding processes are carried out of

according to the current regulations.
14. AUDIT PROGRAM: NATIONAL ASSETS
OBJECTIVE
Determine if the acquired fixed assets are adequately controlled and
check its existence.

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Evaluate the Registry Situation of the Properties

Does the entity own land?

Are they registered in the name of the entity?
Or are they registered in the name of third parties?

2. Request the documents that correspond to the properties

[Link] if the technical documents contain it.

next:
Perimeter plan
Location plan
Descriptive memory
All these documents must be
subscribed by an engineer or architect
collegiate.

[Link] if the Perimetric Plans contain the

following points:
Orientation regarding the magnetic north
Boundary marking measures y
perimeter as well as internal angles.
Area and perimeter of the property.
Technical data sheet
Placement of current access roads and
ancient
If it happens that the property belongs to
rural or barren condition is placed the
UTM coordinates.

3. Check if the Location Plans contain the

following points.
Orientation regarding magnetic north and whether it is
on a single sheet with the perimeter plan
both must have the same orientation.
Location of streets, avenues, paths y
notable buildings.
Exact signage of the property.

4. Check if the Descriptive Memory contains the

following aspects.

[Link]
In which the acquisition modality is indicated.
of the property, registration data and purpose that has been
intended.

[Link] Data of the Property

Here the names of the streets are specified
(current and previous) municipal numbering,
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province and department to which it belongs.

[Link] Description
Where the type of building is indicated
(structures, finishes, coverings, etc) Works of
urban infrastructure, household installations
and access roads.

[Link] and Perimetric Measurements

Description of the boundaries, mention of
measures, sides and internal angles.

[Link] and Perimeter

By which the area and perimeter are recorded
replanted.

[Link]
These are the standards and technical provisions that
it deals with the integral organization (of the city),
by which the most suitable is proposed
land use, it is also necessary
mention what is relevantal área de
urban structuring that is the degree of
homogeneity referred to the distribution and
land use trends.

[Link]
Generally, the purpose that it has is placed.
present surface variation obtained.

5. Sale or Transfer of Real Estate

The entities by agreement of the board with

resolution of the holder as appropriate, may
authorize the sale of movable and immovable property
that are not necessary for the development of their
activities through the public auction procedure
having to incorporate the resources obtained into its
corresponding budgets.
Directive No. 001-98-01OE approved by R.M. No. 065-
98-EF/15 of 24/03/98

6. Check the requirements that the entity must meet

to sell or transfer real estate

[Link] Document
According to the directive, entities will be able to
authorize the sale of their respective assets
by means of board agreement or resolution
of the headline.

[Link] Request before the SBN

The entity must substantiate its request
before the SBN and will be authorized by resolution
supreme reaffirmed by the holder of the document.
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[Link] sale must be conducted under the Procedure of
Public auction
The board, the municipal council, or the holder of
The sale is authorized by the procedure of
public auction, it is hereby announced that there is no
we are facing the authorization of a 'sale'
directly", it is noted that due to the
articles 31° and 32° of D.S. N° 025-VC.
regulations of fiscal property, states
that any sale of real property of
state must be supported by the
Superintendency of National Assets,
therefore; for the purposes of the sale
of goods real estate, will sustain
mandatorily your request before the
Superintendency of National Assets y
it will be authorized by supreme resolution,
endorsed by the head of the sector to which
the good belongs.

[Link] Auction Procedure

The auction public suppose one
general call e indeterminate of
bidders for which they must comply with
the following requirements:
Determination of the base price
Day, place and time
Designation of the public auctioneer
Designation of the public notary, etc.

[Link] of Resources into the Budget

The products of such sales
they will incorporate into their budget as resources
own of the institutions (RDR) or in case
on the contrary, they will be admitted to the T.P.

[Link]
In accordance with the Legislative Decree
No. 804 the donation of real estate between
entities of the public sector including
state-owned companies and these to the private sector no
publicado se debe autorizar mediante Resolución
Supreme.
15. AUDIT PROGRAM: DONATIONS RECEIVED
OBJECTIVE
Evaluate the controls implemented by the entity regarding the donations received.
in the exercise to be examined, based on property, use, and destination, establishing its
correct use and accounting record.

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1. Obtain from the entity the list of donations
during the period.

2. Obtain the received Resolutions issued by

Donations received, checking the content and details
of the donations.

3. Verify the donated goods, their destination and use for the
end that was donated.

4. Review the established internal controls of the

donations received y these duly
accounted for.

5. Check if the donations received are being used for

in accordance with its intended purposes.

6. Check if the entity employs in terms of opportunity.

and quality of the resources coming from the operations
of internal and external indebtedness.

7. Check if the cash donations received are

they find included in the Modifications
Budgetary.
16. AUDIT PROGRAM: FOLLOW-UP ON IMPLEMENTATION
OF CORRECTIVE MEASURES FROM PREVIOUS AUDITS
OBJECTIVE
Carry out the follow-up on the implementation of the audit recommendations
financial - operations carried out by the bodies that make up the national system
of control, in accordance with the provisions established by directive No. 014-2000-CG/B150
approved by the comptroller's resolution No. 279-2000-CG (12/29/2000)

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1. Prepare an audit work sheet with the
recommendations derived from the reports of
audit of previous periods.

2. Check and evaluate the degree of implementation and

compliance with the recommendations at the end of
audited exercise.

3. Request, verify, and evaluate the causes and/or reasons that

have led to the non-implementation of the
issued recommendations.

4. Report in our opinion on the operational aspect of

the audited entity, the result of compliance or the
implementation of the recommendations contained in
the audit reports from previous fiscal years.

5. Evaluate the quantity, quality, time that they have

pending observations and the reasons for which
corrective measures are taken.

6. Check if the Internal Control Body has carried out

follow-up on corrective measures.

7. Check if the internal audit observations were

reached in each of the areas to make the
corrective measures.

8. Check the documentation reference a the

implementation of previous exercises.

9. Check the Internal Audit reports, and verify the

number of observations in each exam.