on Internal & External Auditsp.audit.transportation.org/Documents/Peer Review Questionnaire... ·...

AASHTO Administrative Subcommittee Page 1

on Internal & External Audit

This questionnaire is intended to elicit policy, procedures, and operational statistics from the head of the Audit Group before the on-site review. The review team will use the information to become familiar with the agency and plan the review. Please attach additional sheets as necessary. 1. Name and title of the head of the Audit Group:

2. To whom is the head of the audit group accountable? Please list the name(s), titles, and organizational placement.

3. What is the authority and mission(s) of your audit group? (Provide copies of legislation, regulations, charter, or other official statements that describe your authority, and the type, scope, and frequency of audits, etc.)

4. Are there arrangements, written or otherwise, between your audit group and your supervising body that recognize and permit departures from these mission requirements? Specify any departures since the last peer review. If no previous peer review, indicate any departures during the last three years.

5. Are there impediments to fulfilling your mission such as number and quality of staff, lack of office space, travel restrictions, or record access? Provide details including the impact on your performance.

6. Please furnish an organization chart of your audit group showing the principal units, their major responsibilities, and the names of the unit supervisors. If you operate sub-offices, please indicate number and location.

7. Please furnish an organization chart of the department highlighting your audit

group.

HEAD OF AUDIT GROUP



8. Provide materials (legislation, civil service regulations, etc.) that describe the qualifications for the head of the audit group, the manner in which the position is filled, and the circumstances under which and how the head of the audit group can be removed from office. (Please annotate the material to facilitate reference.) a. Constitution

b. Legislation

c. Civil Service regulations

d. Other (cite the source)

9. Please provide a current résumé for the head of the audit group.

10. List the organizations (e.g., boards, commissions) in which the head of the audit

group participates or has participated, and specify whether participation is as an officer, member, or some other capacity.

11. Does the head of the audit group have full responsibility and authority for selecting, hiring, evaluating, and removing staff?

12. Indicate the number of staff as of (current date).

Internal

External

Other

Total

Auditors

Technical Support (statistics, EDP, etc.)

Administrative & Clerical

Other _________________

Other _________________

Other _________________

Total Staff



13. List the names of all professional personnel and provide job title, organizational unit, office location, name of current supervisor, business phone number, home address, degree(s) (indicate major(s), and certification(s) (such as CPA, CIA, CISA, CDP, CMA). Also indicate, where applicable, (a) areas of specialization and (b) designation as the organization's specialist in a particular subject area.

14. Submit a report showing the continuing education provided for all professional staff during the last two-year reporting period. Indicate the number of hours per year and the number of hours in subjects directly related to the government environment and government auditing.

15. Please indicate what audit standards (GAO, IIA, AICPA, other) are followed for each type of engagement performed by your audit group.

Type of Engagement

GAO

IIA

AICPA

Other (please specify)



16 For the most recent fiscal year ended please provide a copy of your audit plan.

Also indicate the number of reports issued by type of audit engagement:

Type of Engagement

Agency Staff

Under contract with CPA's

Under Cross Service Agreement

Engaged by Auditee

Total

17. List all audits and other examinations issued by your audit group during the most

recently completed fiscal year, and all reports issued since that date. Prepare a separate list for each type of engagement listed under question 16. Include the following information for each: a. Audit group control number (if any).

b. Assignment title.

c. Date report issued to auditee.

d. Number of staff days (or hours) charged to the assignment.

e. Name and address of auditee, including name and title of official to whom the

report was issued.

f. Name and address of other officials to whom the report was submitted.



18. If your audit group uses the work of other audit organizations, indicate your responsibility for the following: (Please check the appropriate column and provide a narrative supplement. Provide a separate response for each level of government, and/or each type of audit.)

Under Agency Contract

Cross Service Agreement

Engaged by Auditee

a. Establishing the procurement criteria.

b. Performing the procurement function.

c Assuring that the audit work is done.

d. Reviewing:

Working papers.

Reports.

(for compliance with accounting principles and audit standards)

e. Controlling receipt of audit report.

f. Distributing audit reports.

g. Follow-up on audit disallowances,

recommended adjustments or other findings.

19. Provide a list of all audits performed by other audit organizations (during the most

recently completed fiscal year) for which your agency has some responsibility (see question 16). This should include entities audited by independent public accountants and other governmental audit organizations. Further, if the list of such audits during the past year is not representative, expand the list to cover the past two or three fiscal years. a. Audit group control number (if any).

b. Assignment title.

c. Date report issued to auditee. d. Name, title, and address of he report addressee.

20. Provide a copy of the periodic (such as annual) report on the audit group's

operations.



21. Describe the relationship between your audit group and your organizations' outside

auditor(s). This should cover (1) joint work, (2) loan of audit staff, (3) extent of coordination in audit planning, (4) whether audit working papers and reports are shared, (5) compatibility of audit methodology (e.g., similarity of flow charting, sampling techniques, and approach to internal control), (6)use of external audit training programs by department staff, (7) communication of internal audit policies and procedures and changes therein, (8) communication of internal audit work schedules and changes therein.

22. Name any organization that reviewed your quality control practices and/or quality of

your audits during the past three years and furnish a copy of each report.

23. Describe legal and other restrictions, if any, on the release of audit reports and working papers to outside the audit group.

24. Please provide copies of your manuals and directives to the peer review team

leader. 25. It is essential that the peer review team understand the system your organization uses in the day-to-day conduct of audits. Therefore, to supplement the information you provided in completing this questionnaire, we would like to arrange for you and/or your immediate assistants to meet with the team in a planning session to explain your organization's operations. In that regard, if the manuals and directives that you are providing are unclear or incomplete, please elaborate in writing on the following subjects. Pertinent references would be most helpful.

a. Independence of the audit group (head and staff).

b. Planning, scheduling, and controlling audit assignments.

c. Assigning staff to jobs.

d. Working paper preparation.

e. Reporting.

f. Supervision.

g. Follow-up to assure corrective action on audit findings.



h. Professional development.

i. Staff appraisal and counseling.

j. Internal inspection.

k. Recent policy changes that may not have been fully implemented. COMMENTS:



PEER REVIEW SURVEY AUDIT COMMITTEE MEMBERS

The purpose of this questionnaire is to elicit your views on the department's audit function. The peer review team will use the information and other evidence to assess the audit function’s performance and effectiveness. Please make sure that only one response is checked for each of the answers. You can use the Comments space on the last page to explain any NO answers and include any comments you want to make.

1. Does your organization have a written policy or mission statement for the audit group?

YES NO N/A

2. Does the head of the audit group have direct and unrestricted access to the audit committee and executive management?

YES NO N/A

3. Are the head of the audit group and the staff sufficiently independent of the entities they audit and free to offer conclusions and recommendations as they consider necessary?

YES NO N/A

4. Are you familiar with the auditing standards that the audit group follows?

YES NO N/A

5. Has the audit group had an external peer review within the required time period?

YES NO N/A

6. Does the audit group prepare an annual or biennial audit plan?

YES NO N/A

If YES:

a. Does the head of the audit group request your input?

YES NO N/A

b. Are you periodically advised of progress under the plan?

YES NO N/A



7. Does the audit committee periodically receive activity reports from the head of the audit group?

YES NO N/A

If YES, please describe the frequency and content of the report.

8. Does the audit committee concur in the appointment and removal of the head of the audit group?

YES NO N/A

9. Is there a policy to ensure that auditors do not assume operating responsibilities, including the design of systems or preparation of procedures?

YES NO N/A

10. Are engagement results communicated to all affected levels of management?

YES NO N/A

11. Are the engagement results clearly communicated by audit personnel?

YES NO N/A

12. Are recommendations logical and reasonable?

YES NO N/A

13. Are any areas of the department exempt from audit?

YES NO N/A

a. If yes, have the audit committee and executive management considered the risk of not conducting those audits?

YES NO N/A

14. Does the audit group follow up on recommendations to determine if they have been implemented?

YES NO N/A

15. If recommendations have not been implemented, has management assumed the risk of not taking action?

YES NO N/A



In the event we need to contact you for additional information:

NAME:

TITLE:

ORGANIZATION:

PHONE:

FAX:

E-MAIL:

ADDRESS:

CITY:

STATE:

ZIP:

COMMENTS: Please use this space to explain any “No” answers and add any comments you want to share.



PEER REVIEW SURVEY AUDIT STAFF

The purpose of this questionnaire is to obtain the views of the audit staff on policy and operational matters of the audit group. Results are used by the review team, along with other evidence, to gain insight into policies and operations and to help assess performance. Please make sure that only one response is checked for each of the answers. You can use the Comments space on the last page to explain any NO answers and include any comments you want to make. QUALIFICATIONS

1. Do personnel assigned to each audit collectively possess the knowledge and skills appropriate for the work required?

YES NO N/A

2. Are you provided with continuing education programs that give the skills needed to perform audits in accordance with government auditing standards?

YES NO N/A

3. Do you have a say in the development of your continuing education program?

YES NO N/A

4. Is on-the-job training provided to increase your knowledge and skills, and prepare you for more advanced assignments?

YES NO N/A

5. Are personnel encouraged to:

a. Participate in activities of professional organizations?

YES NO N/A

b. Achieve professional certification?

YES NO N/A

6. Does the department help defray the cost of training?

YES NO N/A



INDEPENDENCE

7. Does the head of the audit group report functionally to an individual or group in the department who has an understanding of the audit function?

YES NO N/A

8. Does the head of the audit group report functionally to an individual or group with sufficient authority to:

a. Promote independence?

YES NO N/A

b. Provide adequate consideration of findings and recommendations in audit reports?

YES NO N/A

c. Ensure appropriate action is taken on audit recommendations?

YES NO N/A

d. Resolve conflicts between auditors and various levels of management?

YES NO N/A

9. Do audit staff have access to all information and personnel necessary to conduct the audit?

YES NO N/A

10. Are audits assigned so that auditors do not audit activities that they previously performed or supervised before a reasonable period of time has elapsed?

YES NO N/A

11. Have you been free to conduct audits and prepare reports without undue influence to limit the audit scope or suppress the contents?

YES NO N/A

12. Does the audit group follow up on audit findings and recommendations?

YES NO N/A

13. Do audit personnel decide if appropriate action was taken to address audit findings?

YES NO N/A

QUALITY CONTROL

14. For each engagement, are you knowledgeable in the procedures and techniques necessary to meet objectives, or provided with the necessary resources to conduct the engagement in accordance with government auditing standards?

YES NO N/A



15. Do you have clear supervision and guidance on how to conduct engagements in accordance with government auditing standards?

YES NO N/A

16. Do you receive feedback on each engagement as part of an ongoing quality control process?

YES NO N/A

PLANNING

17. Have you been provided with training and supervision that enable you to conduct audit planning in accordance with standards?

YES NO N/A

SUPERVISION

18. Do you receive adequate supervision during an engagement to ensure that:

a. Objectives are being met?

YES NO N/A

b. Personnel are maintaining their objectivity?

YES NO N/A

c. Audit program steps are being carried out?

YES NO N/A

d. Revisions to the audit program are made and approved if necessary?

YES NO N/A

e. Working papers support the findings and conclusions of the report?

YES NO N/A

f. Reports are accurate, objective, clear, concise, constructive, and timely?

YES NO N/A

g. Budgeted time for completion is reasonable?

YES NO N/A

19. Are audit personnel able to communicate differences of opinion beyond their immediate supervisor if necessary?

YES NO N/A

20. Are sufficient time and personnel provided to accomplish audit objectives?

YES NO N/A



21. Do you get regular feedback to improve your audit skills and develop professionally?

YES NO N/A

EVIDENCE

22. Have you been provided with the training and supervision to understand what constitutes sufficient, appropriate evidence?

YES NO N/A

REPORTING

23. Does the head of the audit group review and approve the final report before issuance?

YES NO N/A

24. Do final reports reflect the work that you have done on the engagement?

YES NO N/A

25. Are reports issued in a timely manner after the conclusion of fieldwork?

YES NO N/A

26. Is interim reporting used when appropriate?

YES NO N/A

27. Are findings put into proper context?

YES NO N/A




NAME:

TITLE:

ORGANIZATION:

PHONE:

FAX:

E-MAIL:

ADDRESS:

CITY:

STATE:

ZIP:

COMMENTS: Please use this space to explain any “No” answers and to add any comments you have for the peer review team, including issues that affect your ability to conduct engagements in accordance with standards.



The purpose of this questionnaire is to elicit views on the department's audit work.

Questionnaire results are used by the review team along with other evidence to gain an

understanding of department policies and to assess audit performance.

Unless otherwise specified, please use the space at the end of the questionnaire to explain any

NO answers and to include any comments you may wish to make.

1. Did the auditors communicate the purpose and scope of each

audit to you before starting the audit work? YES NO N/A

2. Do you believe that the auditors were sufficiently independent

to conduct a quality audit? YES NO N/A

3. Do you believe that the auditors were sufficiently knowledgeable


4. Given the purpose of the audit, did it cover all required aspects? YES NO N/A

5. Did the auditors obtain your views on audit findings during

the audit? YES NO N/A

6. Did the auditors discuss the results of the audit with you upon

completion? YES NO N/A

7. Would you like to have the same auditors return? YES NO N/A

8. Were the results of the audit clearly presented in a written report? YES NO N/A

9. Does the audit report adequately address the audit objectives

as you understood them? YES NO N/A

AUDITEE (EXTERNAL AUDITS)



10. How long after completion of the audit work did you receive

a written report?

a. Less than 3 months ______

b. From 3 months to less than 6 months ______

c. From 6 months to less than 1 year ______

d. Over 1 year. ______

11. Do you receive a draft report for comment before the

issuance of the final report? YES NO N/A

12. Do you respond on a timely basis to draft audit reports? YES NO N/A

COMMENTS:

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

Name:______________________________ Title:___________________________________

Organization:___________________________________________________________________

Phone:_______________ Fax:_________________ E-mail:____________________________

Address:___________________________ City:_________________ State:___ Zip:_________

(in the event we need to contact you for additional information)



The purpose of this questionnaire is to elicit views on the department's audit work.

Questionnaire results are used by the review team along with other evidence to gain an

understanding department policies and to assess audit performance.



1. Did the auditors communicate the purpose and scope of each

audit to you before starting the audit work? YES NO N/A

2. Did the audit group contact you or your staff for suggestions on

areas to be covered by the audit team? YES NO N/A

3. Are there important areas of your operations which should be

audited but have not been? If so, please list: YES NO N/A

_______________________________________________________

_______________________________________________________

_______________________________________________________

_______________________________________________________

4. Do you believe that the auditors were sufficiently independent


5. Do you believe that the auditors were sufficiently knowledgeable


6. Given the purpose of the audit, did it cover all required aspects? YES NO N/A

7. Did the auditors obtain your views on audit findings during the

audit? YES NO N/A

8. Did the auditors discuss the results of the audit with you upon

completion? YES NO N/A

9. Would you like to have the same auditors return? YES NO N/A

AUDITEE (INTERNAL AUDITS)



10. Were the results of the audit clearly presented in a written report? YES NO N/A

11. Does the audit report adequately address the audit objectives

as you understood them? YES NO N/A

12. Were the recommendations in the audit report useful to

management in improving operations? YES NO N/A

13. Did the audit group follow up to determine whether

corrective actions were completed? YES NO N/A

14. How long after completion of the audit work did you receive

a written report?

a. Less than 3 months ______

b. From 3 months to less than 6 months ______

c. From 6 months to less than 1 year ______

d. Over 1 year. ______



15. When does your organization begin corrective action on findings

and deficiencies disclosed by audit?

a. After interacting with auditors during review? YES NO N/A

b. After discussing results of review with auditors at

completion of audit work? YES NO N/A

c. After receiving and reviewing audit reports containing

recommendations? YES NO N/A

d. None of the above. (briefly explain) YES NO N/A

_______________________________________________________

_______________________________________________________

_______________________________________________________

_______________________________________________________

16. When, in your opinion, interim reports were necessary, were

they provided? YES NO N/A

COMMENTS:

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

Name:______________________________ Title:___________________________________

Phone:_______________ Fax:_________________ E-mail:____________________________





The purpose of this questionnaire is to elicit views on the work of the subject department's audit

group. Results of this questionnaire will be used by the review team, along with other evidence,

to assess the subject department's audit performance and effectiveness.



1. As a practice, does the audit group contact you or your staff

for suggestions as to audit scope and coverage? YES NO N/A

If not, or if your suggestions have not been acted upon, please list

important areas you believe need to be audited.

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

2. Are there important areas involving subordinate organizations

grantees, or contractors that require audit but are not currently

being audited? If so, please list them below. YES NO N/A

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

3. Do you feel free to call on the audit group for their services? YES NO N/A

4. Do you believe that the auditors are sufficiently independent


5. Do you believe that the auditors are sufficiently knowledgeable


AUDIT REPORT USER



6. Does the audit group discuss the results of the audit with you

upon completion? YES NO N/A

7. Are the results of the audit clearly presented in a written report? YES NO N/A

8. Did the audit report adequately address the audit objectives as

you understood them? YES NO N/A

9. Were the recommendations in the report practical and useful? YES NO N/A

10. Did each report place emphasis on improvement rather than

on criticism? YES NO N/A

11. Were audit reports issued in a timely manner? If not, please

comment on the extent, reason, and consequences of the

delay as you understood them. YES NO N/A

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

12. Were copies of the audit report issued to officials responsible

for taking corrective actions on the findings? YES NO N/A

13. Did the audit group follow up to determine whether corrective

action had been taken on prior recommendations? YES NO N/A



14. If the audit group arranged for audits by and/or supervised or

reviewed the work of public accountants carrying out the audits:

a. Were the audits adequately executed? YES NO N/A

b. Were you satisfied with the reports you received? YES NO N/A

15. Do you use the audit reports as the basis for any action on your

part? YES NO N/A

COMMENTS:

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

Name:______________________________ Title:___________________________________

Phone:_______________ Fax:_________________ E-mail:____________________________





PEER REVIEW SURVEY DEPARTMENT HEAD

The purpose of this questionnaire is to elicit your views on the department's audit function. The peer review team will use the information and other evidence to gain an understanding of your agency’s policies and assess the audit office’s performance. Please make sure that only one response is checked for each of the answers. You can use the Comments space on the next page to explain any NO answers and include any comments you may wish to make.

1. Does the head of the audit group report to the highest organizational level of the Department?

YES NO N/A

2. Does the audit group prepare an annual or biennial audit plan (either formal or informal)?

YES NO N/A

If YES, please answer the following questions:

a. Does the head of the audit group request your input?

YES NO N/A

b. Are you periodically advised of progress under the plan?

YES NO N/A

3. Are there important areas of your organization that should be audited but have not been?

YES NO N/A

If so, please list here.

4. Has the audit function been useful to you in the overall management of your organization?

YES NO N/A

5. Does the audit staff prepare reports and make recommendations without auditee unduly influencing or suppressing the contents?

YES NO N/A

6. Are audit reports issued in a timely manner after completion of the audit work?

YES NO N/A



7. Are audit results presented clearly and concisely?

YES NO N/A

8. Are written audit recommendations logical and reasonable?

YES NO N/A

9. Are the results of audits communicated to all affected levels of management?

YES NO N/A


NAME:

TITLE:

ORGANIZATION:

PHONE:

FAX:

E-MAIL:

ADDRESS:

CITY:

STATE:

ZIP:

COMMENTS: Please use this space to explain any “No” answers and to add any comments you want to share.

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