INTERNAL AUDIT SECRETARIAT, REPUBLIC OF LIBERIA BENCHMARK FOR SUBMISSIONS: TECHNICAL AUDIT GUIDELINE DOCUMENT SUBMISSION 1.

0 Background

The Internal Audit Secretariat (IAS) in collaboration with the Ministry of Public Works, RL. (MPW) is preparing a Technical Audit Guideline document for both the IAS and MPW to use during audit of the MPW. This document provides the basis from which the IAS will evaluate the content of this Technical Audit guideline document to ensure the document includes all the information including processes and procedures appropriate for the IAS to conduct its mandated auditing of the MPW. The process of submission of deliverables for the Technical Audit shall be as follows: Deliverable #1: The Technical Audit Guideline Document Outline. This deliverable shall be submitted during the signing of the service agreement with the appointed Construction Audit Consultant and the first payment made to the Construction Audit Consultant. Deliverable #2: The First draft of the Technical Audit Guideline Document. This Deliverable shall be submitted on or before ten (10) days after the IAS has approved the Outline of the Technical Audit Guideline Document and has given the Construction Audit Consultant the Notice to Proceed (NTP) to draft the Technical Audit Guideline Document. Deliverable #2 shall be submitted to IAS as the IAS makes the Second Payment of the Service Agreement to the Construction Audit Consultant. Deliverable #3: The Second draft of the Technical Audit Guideline Document. This Deliverable shall be submitted on or before ten (10) days after the IAS has approved the First draft of the Technical Audit Guideline Document

and has given the Construction Audit Consultant the Notice to Proceed (NTP) to prepare the Second draft of the Technical Audit Guideline Document. Deliverable #3 shall be submitted to IAS as the IAS makes the Third Payment of the Service Agreement to the Construction Audit Consultant. Deliverable #4: The Final (One Copy) of the Technical Audit Guideline Document. This Deliverable shall be submitted on or before ten (10) days after the IAS has approved the Second draft of the Technical Audit Guideline Document and has given the Construction Audit Consultant the Notice to Proceed (NTP) to prepare the Final (One Copy) of the Technical Audit Guideline Document. Deliverable #3 shall be submitted to IAS as the IAS makes the Final Payment of the Service Agreement to the Construction Audit Consultant. 2.0 Document required as Benchmark for evaluation of the Technical Audit Guideline Document

2.1 Document Cover Pages The Technical Audit Guideline document shall have a cover page that includes the seal of the Republic of Liberia and the Logo of the IAS and bold letters titled Technical Auditing Guidelines Document For Ministry of Public Works, RL. The cover pages shall also include a second title page and Disclaimer page exonerating the IAS from any other user/s that may intend to use the document with the intention of holding the IAS liable for the resulting consequences of using the document for their sole purpose other than that of the purpose of the IAS. 2.2 Foreword The foreword page shall be a summary of the purpose and benefits of the Technical Audit guideline document and shall be drafted by the Construction Audit Consultant and edited/approved by the IAS or its Working Group, or the Executive Director of the IAS shall prepare the foreword.

2.3 Acknowledgement The acknowledgement page shall include information of gratitude to all participants involved in the review and evaluation and approval of the document. This shall include the Technical Audit Guideline document Working Group, other contributing Editors and contributors of photographs, etc. 2.4 Abbreviations The document shall provide definitions for all abbreviations and acronyms used throughout the document 2.5 List of Figures The document shall define all the figures included in the document 2.6 Table of Content The document shall include a Table of Content that includes sections, parts and subdivisions. 2.7 General Information The general information section shall include an introduction that provides background information of the document and the structure of the guideline. Other information shall include technical audits covering general procedures, role and responsibilities of the Technical Audit Team, relationship of the IAS with MPW, its Consultant and Contractor, and the audit flowchart covering the project familiarization, and the pre-construction audit, and construction intermediate and final audits, and post construction audit respectively. 2.8 Practical Aspects This section shall include information on data requirements to conduct a tangible audit. Information in this section shall also include detail processes and procedures in the conduct of pre-construction and construction audits, and information on the post construction audit including its scope, procedure and data requirements, and the overall performance and conformance requirements of the project as well as the specifics on the process of documenting the achievements and lessons learned.

2.9 Analytical Aspects The analytical aspects of the document shall provide detailed information on the assessment of audit results, including the contractual implications, as well as the environmental, design, materials, construction, quality, risk management, and change management compliances respectively, and the consequences and implications thereof resulting from stated compliances. Other information in this section shall include the requirements of technical audit reporting. 2.10 References And Appendix The Technical Audit Guideline Document shall also include a section on references cited in the entire document and an Appendix on other information such as the checklist for technical audits, etc.