Procedure Activity Objective Person Date to Subject/objective

in-charge perform of audit

Inquiry Inquire about Gather March
the information
cooperative’s about the
availability of cooperative
the
documents
required by
the CDA
Inquiry Inquire about To identify
the weakness in
cooperative’s the
internal cooperative
control s existing
internal
control
Inspections Inspect the Check if it is
documents up to date
required by
the CDA to
check if they
have
complied
with the
requirements
Inspection Inspect the To check if
documents employees
and undergo
certificates of trainings
employees and
seminars
Audit Plan