High Stuff Turnover

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N0| NAMES| REG N0| SIGNATURES|
1| ITANZE Dieudonne| PSF20115374S| |
2| IYAKAREMYE Pascal| PSF20115291S| |
3| KAGABO Prime| GSF20115035S| |
4| KAMALIZA U.Janviere| GSF20115053S| |
5| KANKURANGA François| PSF20115308S| |
6| KANYANGE Yvette| PSF20115121S| |
7| KAYIGAMBA Viateur| GSF20114958S| |
8| KASINE Diane| PSF20115172S| |
9| KAYESU Moreen| GSF20114904S| |
10| KAGAME Fred| GSF20114915S| |
11| KALINDA Bryan| PSF20115155S| |
12| KARANGWA Danny| GSF20114928S| |
13| ISHIMWE N.Gisele| GSF20114942S| |
14| ISHIMWE Felise| PSF20115378S| |
15| KAMUSHANA Laurent| GSF20115352S| |
16| KAYINAMURA M.Ella Celia| PSF20115160S| |
17| IYAMUREMYE J.M.V| GSF20114983S| |
18| IYAMUREMYE Placide| GSF20115025S| |
19| KARANGWA J.Damascene| GSF20115033S| |
20| KARENZI Augustin| PSF20115175S| |
health social security board

Internal control system
Auditing and insurance assignment
GROUP 5
5/12/2012

Introduction

The Division of Quality Assurance and Internal Audit is responsible for identifying whether the key systems and controls within HSSB are operating efficiently and effectively and this is done through conducting Internal Audit activities, investigating staff malpractices and irregularities in operations.

STRUCTURE OF THE DIVISION
This Division of Quality Assurance and Internal Audit is made up of two units namely, Internal Audit Unit and Internal Affairs Unit. The two units are inter-dependent as most of the activities performed are inter related. The structure of the Division is illustrated below.

INTERNAL AUDIT AND QUALITY AUDIT PROCESSES

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the institution’s operations. It helps the institution accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Quality audits are those reviews carried out to ensure that different operations are carried out in conformity with the institution’s set quality standards, policies and procedures in order to ensure Total Quality Management (TQM) within the institution. Though quality audits are based on the available set up quality standards by the HSSB its processes and procedures are analogous with the internal audit processes.

Purpose
This is to illustrate major areas that are entailed in the internal and quality audit processes.

Scope
Internal and quality audits are limited to the preparation of strategic and operation plan, audit assignment planning, audit review, preparation of audit report and follow-up of recommendations.

Presentation of Internal Audit and Quality Audit Processes
The internal and quality audit processes are presented below as follows:

Audit Planning Process

Purpose
The process explains in details the steps followed during preparation of strategic and operational plans (performed at the start of the financial year), plan execution and assessment of risks, and issuing individual assignments.

Scope of the Process
The process is only limited to the preparation of strategic and operational plan, and preparing terms of reference for individual assignments. It is therefore important to define the terms strategic and operational plan, terms of references.

Definition
A Strategic plan is a document that brings together the HSSB Internal audit activities that are to be performed for the next three or five years. It also demonstrates how the relative risk assessment of systems has been applied across time and therefore presents existing internal control systems and how they have been ranked and may be reviewed every year.

An Operational plan is a document that explains the internal audit work that will be performed the next twelve months (one year). The plan summarizes how the internal...
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