Assurance Services

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Published 2025 Citizen’s Charter transcription. Table columns, qualifications, footnotes, fees and processing-time conditions must be read in the original PDF layout; no new requirement or guaranteed duration is inferred here.

PDF page 280 (handbook page 279)
1
1. Assurance Services
Management, Compliance, Operations, and Information Systems Audit are conducted at the
office level based on City Government risk management to provide reasonable assurance to
the Management that the internal controls are working effectively and efficiently.
Office or Division Office of the Internal Audit
Classification: Complex
Type of Transaction: G2G - for government services
whose client is an office within the
City Government
Who may avail: LCE and Auditable Offices
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Reports / Auditable documents, records, Auditable Offices
processes, system
FEE
PERSON
CLIENT S TO PROCESSIN
AGENCY ACTION RESPONSIBL
STEPS BE G TIME
E
PAID
1. LCE issues
directive to
conduct
Assurance
service based Accept directive from LCE as
Head of Internal
on Annual regards conduct of None 1 Hour
Audit
work plan Risk Assurance Service
Assessment
submitted by
Internal Audit
Office.
Survey and Preliminary
Review
Head of internal
Gathers relevant information 3 Working
None Audit & Internal
about the unit in order to days
Audit Team
obtain a general overview of
the office and its operations.

 Define the audit's scope,
objectives, and specific
areas to be examined.
279

PDF page 281 (handbook page 280)
1
 Identify the risks and
controls related to the
audit subject.
 Develop an audit
plan, including a
timeline and available
resources.
 Assemble the audit
team and assign
roles and
responsibilities.
Internal Audit prepares and
issue Notification Letter to
the auditee – this
communicates the scope and Head of Internal
None 4 Hours
objectives of the Audit, the Audit
auditors assigned to the
project and other relevant
information.
Auditee
receives
Internal Audit
notification None 30 Minutes
Team
letter from
Internal Audit
Auditee
attends Opening Meeting
Opening Head of Internal
Meeting, Entry The Audit team will describe None 4 Hours Audit & Internal
Conference / the process they will Audit Team
Notification of undertake
Audit Fieldwork
FIELDWORK Review and
evaluation of:
 Operational
efficiencies and
effectiveness;
Auditee
Submit/provide Head of Internal
 Reliability of financial 31 Working
all documents None Audit & Internal
and operational days
needed by the Audit Team
systems;
Audit Team
 Adequacy and clarity
of policies and
procedures;
280

PDF page 282 (handbook page 281)
1
 Compliance with
laws, rules, regulation
and policy:
 Safeguarding of
assets;
 Accomplishment of
objectives and goals;
Other agreed-upon
procedures.
 Interviewing key staff.
 Onsite observation /
inspection.
 Prepare and issue
preliminary report on
noted
exceptions/observatio
n and
recommendation
Auditee
Internal Audit
accepts
Evaluates the
preliminary Head of Internal
response of the 5 Working
Audit report None Audit & Internal
audited offices days
and respond to Audit Team
regarding the audit
audit
observations.
observations
Closing Meeting
The audit findings and
management responses
Auditee or the
will be reviewed and
LCE’s
discussed. This is the Head of Internal
representative
time to resolve 2 Hours Audit & Internal
attends
questions and Audit Team
Closing
clarifications.
Meeting
Results of other audit
procedures not
addressed in the
281

PDF page 283 (handbook page 282)
1
preliminary report will
be discussed at this
meeting.
Head of
Internal Audit prepare and 5 Working Internal Audit &
None
issue Final Audit Report. days Internal Audit
Team
LCE and
Auditee
receives Final
Monitoring of action taken on
Audit Report / Head of
recommendations / Validate
Take Internal Audit &
compliance regarding None 4 Hours
appropriate Internal Audit
preventive and corrective
action to Team
measures
improve the
system/proces
s
End of Process: Total None 45 Working Days, 7 hours and 30 minutes
282