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COSO - Integrated Internal Control Framework
COSO CONTROL COMPONENT: MONITORING CONTROL ACTIVITIES
COSO PRINCIPLE NO. 16 & 17
COSO CONTROL OBJECTIVE: Appraisal & Disciplinary Action.
COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVEL

Carry out the monitoring activities on internal controls implemented in the organization as per listed below procedures and prepare an evaluation of internal controls
the deficiencies identified during the evaluation of internal controls. you can prepare an Internal Audit report for communicating the internal control deficiencies iden

Objective:

1) Ensure that performance of the staff are met with the expectation of the management.
2) Ensure that all goals and objective should be measurable and roles and responsibility should be defined as well as implemented.
3) Ensure that goals and objectives which are set by the management are achieved and proper course of actions are taken in this regard.
4) Ensure that the need of training and development of personnel are determined and recognized.
5) Ensure that the appraisal procedure should be fair enough and in compliance with the employment regulations.
6) Ensure that proper procedure are available in relation to the formal complaints and related disciplinary action.

Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Obtain understanding of the appraisal

1.1 procedure system available with the
organization.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Check that the appraisal procedure are

properly approved by the appropriate
1.2 management level and is updated.

Discuss with management and determine

that how the appropriate level of
1.3 management obtain assurance in relation
to the staff performance.

Obtain the list of staff appraised in recent

1.4 time and select a sample from the
population.

Verify that all appraisals are conducted in

1.5 compliance with the set procedures and
regulations of the organization.

Ensure that the appropriate level of

1.6 management has reviewed the staff
performance.

Obtain understanding of the disciplinary

procedures and its documented form
1.7 available with the organization.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Check that the disciplinary procedures
are updated and are also appropriately
1.8 authorized by the proper management
level.

identify the process through which

1.9
compliance can be measured.

Obtain understanding of the procedure

through which staff performance is
2.1 measured with the management's goals
and objectives.

Obtain a list of completed employees

2.2 appraisals and select a sample from the
population.

Check that the appraisal process are in

2.3 compliance with the goals and objectives
established in step 1 above.

Evaluate and analysis the failure in case

of identified during appraisals process
2.4 and ensure the proper course of action
available in order to prevent such failure
in future.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Discuss with management and obtain
understanding of how the staff are
2.5 informed about their job responsibilities.

Verify the communication process and

2.6 ensure that all staff are aware of their
scope of work and responsibilities.

Discuss with management and obtain

understanding of how the management
2.7 monitors the measurable goals and
objective and staff roles and
responsibilities.

Select a sample from the list of

3.1
employees which are obtained.

Obtain the staff appraisals documents

from the selected employees and
3.2 determine the shortcomings noted in
relation to the appraisals.

Check that the shortcomings noted show

the need of training and development of
3.3 the employees in order to rectify the
shortcomings of the employees
performance.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Discuss with management and obtain
understanding of the process through
3.4 which outstanding performance of the
employees can be determined in staff
appraisals.

Obtain a list of all employees promoted

during the course of review and select a
3.5 sample from the population.

Obtain the staff appraisals of the selected

employees in above and verify the
3.6 process through which high performer
can be identified.

Obtain the list of employees whose pay

3.7 are revised during the course of review.

Select a sample of employees for testing

3.8
purpose.

Check that the staff appraisals of the

3.9 selected employees are considered
during pay revision process.

Select a sample of employees for the list

3.10
for testing process.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Check that the achievement of the goals
and objective of the selected employees
3.11 are monitored and in case of any
deficiencies it should be properly
reviewed and resolved.

Discuss with management and obtain

understanding of how the poor
3.12 performance of the employees are
identified and corrected.

Discuss with the recently selected poor

performed employees and evaluate the
staff appraisals along with
3.13 communication had with the employees
in relation to their poor performance.

Verify that the appropriate measure are

available in order to improve the poor
performance of the employees and
3.14 ensure that the process established in
step 1 above are followed.

Discuss with management and obtain

understanding of how the regular
3.15 absenteeism and misconducts are
monitored and how to deal with the
issue.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Verify from the Human Resource records

in order to identify that the regular
3.16 absenteeism and misconduct are dealt
with in compliance with the process
established in step 1 above.

Discuss with management and obtain

understanding of how the management
3.17 decides the need of training and
development of the employees.

Obtain a list of employees have a need

3.18 of training and development during the
course of review.

Ensure that the needs are identified in

3.19
accordance with the step 1 above.

Verify that the cost and benefits analysis

3.20 has been done for training of the
employees.

Discuss with management and obtain

understanding of the appraisal scoring
4.1 method and verify that it is fair and
reliable.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Verify the appraisal method used are
4.2 updated and appropriately approved by
the proper level of management.

Obtain the appraisal system of the

organization and check that is there any
4.3 space available for management level in
order to comment.

Select a sample of completed appraisals

and ensure that the level of management
above in hierarchy of the appraiser has
4.4 passed any comment on the fairness and
reasonableness of the appraisal.

Discuss with management and obtain

understanding of environmental
4.5 regulation, disciplinary procedures and
their compliance.

Obtain a sample of all staff appraisals

and disciplinary actions which are taken
4.6 during the course of action and ensure
that they are in compliance with the
regulations.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Discuss with management regarding the
meeting held in relation to the promotion
5.1 of positive attitude towards performance.

Obtain minutes of such meetings and

ensure that proper attendance were
5.2 there as well as all staff relation issues
are discussed.

Discuss with management and obtain

understanding of the methods available
6.1 for employees to share their grievances
and views.

Verify that the methods available for

communication of grievances and views
are appropriate and ensure that the
6.2 employees issues are resolved and
protect their concerns against
management.

Obtain a list of complaints raised during

the course of review and ensure that
6.3 appropriate measure are taken to resolve
the issues.
 dures and prepare an evaluation of internal controls and communicate
communicating the internal control deficiencies identified.

ined as well as implemented.

e of actions are taken in this regard.

regulations.
ary action.

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