AUDIT PROGRAM

Audit Area Identification and Preparation Phase

Risk Statement (Issue) All barangays in MM connected to the water supply system of the
concessionaires in their respective areas
Audit Objective To determine if all barangays in MM connected to the water supply system of
the MWSS concessionaires in their respective areas
Audit Period
Audit Procedures Criteria WP Ref Man-days Remarks
 Review the statistical data from MM are connected to the
records on barangays connected water supply system of
and those not connected the concessionaires

 Conduct a structured survey

questionnaire, follow-through
probing questions through

 working papers
 data gathered and undertake the
necessary audit action under the
circumstances, if necessary