INTERNALAUDITMANUAL-PartThree1AuditmanualPARTTHREEAUDITSKILLSANDTECHNIQUESTableofcontent1.INTRODUCTION..................................................................................................................22.COMMUNICATIONSKILLSANDTECHNIQUES.................................................................32.1.THEOPENINGMEETINGWITHMANAGEMENT....................................................................32.2.THEEXITMEETING..........................................................................................................42.3.INTERVIEWTECHNIQUES&EFFECTIVECOMMUNICATION..................................................53.AUDITREPORTINGSKILLS............................................................................................113.1.INTRODUCTION.......................................................................................................113.2.PURPOSEANDFUNCTIONSOFANAUDITREPORT.....................................................113.3.TYPESOFAUDITREPORT........................................................................................123.4.THESTRUCTUREOFAUDITREPORTS......................................................................133.5.ACTIONPLANS.......................................................................................................203.6.AUDITFORFOLLOW-UPOFRECOMMENDATIONS.....................................................244.SAMPLING.......................................................................................................................264.1.INTRODUCTION.......................................................................................................264.2.STAGESOFSAMPLING............................................................................................274.3.PLANNINGOFSAMPLES..........................................................................................27GUIDANCEONSAMPLESELECTIONFORSUBSTANTIVETESTS..........................334.4.TYPESOFERROR...................................................................................................404.5.Valuationofsamplingresults..............................................................................41INTERNALAUDITMANUAL-PartThree21.INTRODUCTIONThisSectionoftheAuditManualprovidesguidanceonthespecifictypesofauditskillsandtechniquesthatrefertoimprovementofthecommunicationskills,preparationofauditreportsandactionplansandimplementationofmethodsforselectingsamplesintheaudit.GuidancethatisdescribedinthispartoftheManualshouldbeappliedbyinternalauditorsintheinstitutionsfromthepublicsectorintheRepublicofMacedonia.Allauditstaffareexpectedtofamiliarisethemselveswiththeproceduressetoutintheguideandtoapplytheminthecourseoftheirwork.Insomecasesitmaybenecessarytoadapttheprocedurestoreflectthesituationinaparticularorganisation.AnysuchchangeswillbetheresponsibilityoftherelevantChiefInternalAuditorwhowillarrangeforlocalguidancetobepreparedanddistributed.SuggestionstoimprovethisPartoftheAuditManualshouldbemadetoCIADinMinistryofFinance.INTERNALAUDITMANUAL-PartThree32.COMMUNICATIONSKILLSANDTECHNIQUES2.1.THEOPENINGMEETINGWITHMANAGEMENT2.1.1.PurposeofthemeetingTheopeningmeetingwithmanagementisveryimportant.Itsetsthetonefortheentireauditandprovidestheopportunitytoestablishtheproperatmosphereandtobeginbuildingeffectiveworkingrelationships.Attheopeningmeeti...
