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SECTION A – INTRODUCTION TO AUDIT MANUAL
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SECTION A – INTRODUCTION TO AUDIT MANUAL

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CGIAR Centers Internal Audit Audit Manual – Section A SECTION A – INTRODUCTION TO AUDIT MANUAL  Purpose The Institute of Internal Auditors (IIA)’s International Standards and Code of Ethics, which form part of the IIA’s Professional Practice Framework, have been adopted by the CGIAR in July 2001 and have been incorporated in CGIAR Financial  Guideline  No.  3  –  Audit.  The  Representatives  of  Internal  Audit Services of United Nations Organizations, Multilateral Financial Institutions and Associated  Organizations  (of  which  the  CGIAR  Internal  Auditing  Unit  is  a member) reviewed the IIA’s Professional Practice Framework for compatibility with internal audits of international public organizations and adopted it, without reservation, in June 2002.  The Definition of Internal Auditing, the Code of Ethics, and the Standards for the Professional Practice of Internal Auditing contained in the Framework are therefore the basis for conducting internal audits by CGIAR internal auditors.     This  Manual  is  prepared  in  response  to  IIA  Standard  2040 ‐ Policies  and Procedures,  by  which  “the  chief  audit  executive  must  establish  policies  and procedures to guide the internal audit activity.”  The purpose of this Manual is to provide a common basis for all CGIAR internal auditors to carry out their work at a standard consistent with the IIA Professional Practice Framework.  However ...

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CGIAR Centers Internal Audit Audit Manual – Section A SECTIONA–INTRODUCTIONTOAUDITMANUALPurposeTheInstituteofInternalAuditors(IIA)’sInternationalStandardsandCodeofEthics,whichformpartoftheIIA’sProfessionalPracticeFramework,havebeenadoptedbytheCGIARinJuly2001andhavebeenincorporatedinCGIARFinancialGuidelineNo.3–Audit.TheRepresentativesofInternalAuditServicesofUnitedNationsOrganizations,MultilateralFinancialInstitutionsandAssociatedOrganizations(ofwhichtheCGIARInternalAuditingUnitisamember)reviewedtheIIA’sProfessionalPracticeFrameworkforcompatibilitywithinternalauditsofinternationalpublicorganizationsandadoptedit,withoutreservation,inJune2002.TheDefinitionofInternalAuditing,theCodeofEthics,andtheStandardsfortheProfessionalPracticeofInternalAuditingcontainedintheFrameworkarethereforethebasisforconductinginternalauditsbyCGIARinternalauditors.ThisManualispreparedinresponsetoIIAStandard2040 ‐PoliciesandProcedures,bywhich“thechiefauditexecutivemustestablishpoliciesandprocedurestoguidetheinternalauditactivity.”ThepurposeofthisManualistoprovideacommonbasisforallCGIARinternalauditorstocarryouttheirworkatastandardconsistentwiththeIIAProfessionalPracticeFramework.However,theManualisnotdesignedtobeall‐inclusive,orundulyrestrictive.Itsprovisionsandproceduresareintendedtosupplementtheexperience,competencies,skills,andjudgmentofauditorsinplanning,conductingandreportingonauditsandinmanagingtheoverallinternalauditactivity.TheAuditManualismeanttoassistCGIARinternalauditorstoeffectivelyperformtheirauditingduties,topromoteconsistencyofworkacrossallCenters,toprovideauditeeswithareferenceguideastohowinternalauditorswork,andtoprovidethebenchmarksforconductinginternalandexternalqualityassurancereviewsoftheinternalauditactivity.RelationshiptotheIIAStandardsInternalauditpracticeintheCGIARshouldbefullycompatiblewith,anddesignedtoimplementinpractice,theIIACodeofConductandStandards.Itshouldalsoapply,whererelevant,theIIAPracticeAdvisories.ThroughoutthisManual,thespecificpoliciesandrequirementsidentifiedforCGIARinternal
Version: July 31, 2009
Page A: 1
CGIAR Centers Internal Audit Audit Manual – Section A auditorswillbecross‐referencedtotherelevantpartsoftheProfessionalPracticeFramework.TheManualwillbeupdatedwhenevertheFrameworkisamended.ApplicabilityThisManualwillapplytoallinternalauditactivitycarriedoutintheCGIARSystem,whetherforCGIARCenters,forjointventuresledbyCenterssuchasChallengePrograms,forSystemOfficeUnitsorotherentitiesthatformpartoftheCGIARSystem.ThepoliciesandpracticerequirementssetoutintheManualwillbeobservedbyallCGIARinternalauditors.ThiscomprisestheinternalauditorsoftheCGIARInternalAuditingUnit(IAU)andallCenter‐hiredinternalauditors.Thepoliciessetoutthebasicprinciplesandthepracticerequirementselaborateonwhatisnecessarytoapplytheseprincipleseithergenerallyorincertain,particularsituations.Wheninternalauditsareoutsourcedonshorttermconsultingcontracts,thecontractedauditorsshouldbemadeawareoftheManual,particularlythosesectionsdealingwiththeCodeofConductandwiththemanagementoftheauditengagementcycle,andagreetoperformtheirauditsinconformitywiththeIIAStandardsusingthesesectionsoftheManualasaguide.WherethecontractedauditorshavetheirowninternalauditpoliciesandrequirementsthesemaybefollowedprovidedtheyarecompatiblewiththeIIAStandardsandthisManual.TitlesManualreferencestoBoardsofTrusteesandAuditCommitteesalsoapplytothoseequivalentCenterbodieswhichhaveothernames.ThisManualreferstoaCenter’sHeadofInternalAudit.ThisisthepersondeterminedbytheBoardofTrusteesorAuditCommitteetobethechiefauditexecutivefortheCenter.InmanycasesthiswillbetheCGIARIAUDirector,orAssociateDirectorsactinginhis/herstead.InothercasesthiswillbeaCenter‐ hiredInternalAuditor.InsuchcasestheCGIARIAUDirectorandAssociateDirectorswillbackstopandsupportthisHeadofInternalAudit,accordingtothearrangementsagreedbetweentheCenterandtheCGIARIAU.
Version: July 31, 2009
Page A: 2
CGIAR Centers Internal Audit Audit Manual – Section A ApprovalandPublicationTheManualhasbeendevelopedinaconsultativeprocessinvolvingallCGIARinternalauditors,andauditeesasrepresentedbythemembersoftheCGIARInternalAuditConsortiumBoardofSponsors.TheagreedManualispublishedbytheCGIARIADirectorbypostingontheIAWebsite.UpdateThisManualisintendedtobealivingdocumentandwillbesubjecttoafullreviewatleasteverytwoyears.IdeallythiscanbedoneinconjunctionwithabiennialprofessionaldevelopmenteventforCGIARinternalauditors,wherebysignificantamendmentscanbediscussedandagreedamongpractitionersinaroundtableformat.WhereaneedforamendmentisidentifiedbyanyCGIARinternalauditorinbetweensuchfullreviews,theymaybeputforwardforconsiderationatanytime.TheprocessthatwillbefollowedfortheupdateoftheManualwillbeasfollows:(a) Minorupdates–e.g.reformatting,correctionsoftypographicerrors,rewordingforclarifications,adjustmentofIIAorotherreferences,oradditionstodiscussionsections–willbereviewedbytheCGIARIAUDirectorandwithhis/heragreementwillbeadoptedimmediately,andtheupdatedsectionsoftheManualpostedontheIAwebsitetoreplacetheearlierversions(b) OthersuggestionsforupdatewillbecirculatedelectronicallytoallCGIARinternalauditors,byanyCGIARinternalauditors,forcommentsandagreement.(c) Afteraperiodofonemonth,andifnoobjectionsorcounter‐proposalsaremadebyanyinternalauditors,thesuggestionwillbeadoptedandtheCGIARIAUwillpublisharevisedversionoftheManualincorporatingthesuggestion.(d) Ifobjectionsorcounter‐proposalsaremade,thesewillbesubjecttoelectronicdiscussionamongtheCGIARinternalauditors,moderatedbytheCGIARIAUDirector,foraperiodofanothermonthaftertheendofthefirstmonth.Ifaconsensusontheoriginalorarevisedversionofthesuggestioncanbeachievedbytheendoftheadditionalmonth,thiswillbeadoptedinthesamemanneras(a)above.
Version: July 31, 2009
Page A: 3
CGIAR Centers Internal Audit Audit Manual – Section A (e) Thestepin(d)abovemaybewaivedifthecounter‐proposalisforminorchanges,whichcanbeacceptedatthediscretionoftheCGIARIAUDirector.(f) Ifaconsensusisnotachievedafterstep(d),avoteofallCGIARinternalauditorswillbetakenduringafurther,thirdmonth,oftheproposaloralternativeproposalspresentedandtheproposalthatreceivesa51%orgreatermajorityofthosevotingbytheendofthatthirdmonth,andiscompatiblewiththeIIACodeofEthicsandStandards,willbeadopted.(g) Wherethechangeissubstantive,theagreedchangeswillbecirculatedtotheCentersthroughthemembersoftheCGIARInternalAuditConsortiumBoardofSponsors.Thesameprocessasforsteps(b‐f)abovewillthenapplyinrespectoftheSponsors.SubstantivechangeswillbedeterminedbytheCGIARIAUDirectorandwillinclude(i)newsections;or(ii)sectionswherepolicyrequirementsarechanged.VersioncontrolTheCGIARIAUDirectorisresponsibleforversioncontrol.ThedateofissueofeachSectionoftheManualwillbeindicatedonthefooterofeachpage.Thisdatewillbechangedwheneverthereisasubstantivechangetocontent,butnotforformattingchanges.ElectroniccopiesofoldversionsofManualSectionswillbearchivedinaCGIARIAUfile.
Version: July 31, 2009
Page A: 4
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