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Phase 1 - Preliminary

Planning

Vergil Awa
Engagement Partner

a. Identify Issue or
Concern
Work Plan

b. Identify Staf
Form Audit Team
c. Team Meeting
Audit Team

Develop Preliminary
Expectations
Definition of Staff Roles
and Responsibilities

Joyce Celadea
Manager

d. Identify Audit
Requirements
Preliminary Decisions on
Objectives, Scope,
Methodology

e. Identify Objectives
Timothy Angeles
Senior Partner

f. Identify Type of Audit


Applicable Government
Auditing Standards
g. Contact Auditee

Engagement
Letter/Memorandum

Phase 2 Pre- Survey

Mary Cris Aberca

Senior Manager

a. Review Pertinent:
-- Laws, Regulations &
Guidelines
Responsibility
Authority
Compliance Requirements

b. Identify Criteria
Angela Basco

Update Objectives set

Associate

Vergil Awa
Engagement Partner

c. Meet Program Officials


Understanding of Program
Scope of Program
Audit Materiality
Risk Factors
Clarify Audit Objectives for
Survey
Revise Objectives set

Phase 3 - Survey
Vernie Apostol
Senior Associate

a. Focus Objectives and


Identify Subobjectives
Audit Scope
Data Sources
Audit Methodology
Risk Analysis

Joyce Celadea
Manager
Audit Team

Mary Cris Aberca


Senior Manager

Audit Team

b. Internal Control
Assessment
Survey Plan
c. Coordinate with Other
Auditors
Reliance on the Work of
Other Auditors
d. Preliminary Review and
Analysis
Preliminary Data
Preliminary Conclusions
e. Team Meeting

Timothy Angeles
Senior Partner
Vergil Awa
Engagement Partner

Survey Results
f. Go/No-Go Briefing
Decision
to continue audit work
g. Develop Audit Program
Audit Program
Specific Tasks
Roles and Responsibilities

Phase 4- Data Collection


and Analysis

Angela Basco

Associate
Alexandra Mendoza
Consultant
John Michael Esquerra
Staf
Katrina Fanio
Staf

a. Collect and Analyze


Information Pertaining to
Objectives and
Subobjectives. Identify:
-- Cause
-- Effect
-- Recommendation
Evidence
Workpapers
schedules
interviews
observations
Analysis of Evidence
Developed Findings

Phase 5 -Reporting

Audit Team

a. Team Meeting
Outline Draft Report

Joyce Celadea
Manager

b. Write Draft Report


Audit Manager
Review

Vernie Apostol

Senior Associate

Mary Cris Aberca

Senior Manager

Timothy Angeles
Senior Partner

c. Independent
Report Review
Quality Control
d. Process Draft Report
Review
Draft Report to
Auditee
Auditee Written
Comments
e. Process Final Report
Auditee Comments
(Added to Final
Report)
Review
Issue Final Report

Phase 6 Postaudit
Evaluaation
a. Team Meeting
Discuss Strengths and
Weaknesses
-- Preliminary Planning
--Pre-Survey
-- Survey
--Data Collection/Analysis
--Reporting

Audit Team
b. Develop Suggestions
for Improvement
Staff Development
Audit Quality and Timeliness
Changes in Objectives and
Regional
Policies and Procedures

c. Identify Audit Leads


Workplan Proposals

Tax Planning & Return


Preparation
Vergil Awa
Engagement Partner

a. Preparation &
Implementation of tax
governance

Mary Joy Diegor

Tax Representative

b. Create standard in tax


processes
c. Document Tax

Mary Cris Aberca

Strategies

Senior Manager
d. Implement Tax Risk
Management
Associate ,
Consultant &
Stafs

Framework
e. Advise on Finance
f. Transformation project
g. Creation of Tax Data
analytics projects

Timothy Angeles
Senior Partner
Mary Joy Diegor

Tax Representative

h. Tax Function
i. Identifying & Managing
Tax Risk

j. Preparation of Tax
Clarity Reports
k. Implement Tax
Management Solutions

l. Tailored integrated tax


compliance