Services · Foundational

Audit Readiness and Partner Audit Planning

ARP

Combines audit readiness preparation with planning for multiple partner/donor audits, including audit calendar, document request lists, reconciliation clean-up, audit evidence packs, responsibility allocation and issue tracking.

What changes

Audits are completed with fewer delays and disruptions; audit evidence quality improves; repeated audit observations reduce; management is better prepared for donor and statutory audits.

What you get

Audit readiness assessment and gap checklist ARP001
Consolidated partner audit calendar and tracker ARP002
Documentation and evidence pack index with document request list ARP003
Reconciliation clean-up and control-account tracker ARP004
Audit findings and corrective action plan matrix ARP005

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Readiness gaps and recurring audit issues are grounded in needs assessment findings
AAMAccountability & Approval Matrix Recommended

An approval and authority matrix supports audit trail validation and segregation-of-duties checks

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Secretary General	Approves the audit calendar and the readiness report
HNS Finance Director or CFO	Owns the process
HNS Audit Committee	Oversight
Finance department staff and unit managers	Prepare documentation and reconciliations
Partner National Societies	Provide audit schedules and requirements
Program leads and branch accountants	Provide project documentation
External and donor auditors	Conduct the audits
GFDC delivery team	Advises and supports

How it is measured

Indicator	Target	Evidence
Consolidated partner audit calendar prepared at the start of the financial year covering all partner audits	100% of known partner audits	Audit calendar; Finance plan of action
Partner and statutory audits completed by deadline without extension requests	At least 90% on time	Audit tracker; submission records
Control accounts reconciled before audit commencement	100% of control accounts	Reconciliation tracker; pre-audit sign-off
Repeat audit observations from the prior cycle	Reduced year on year	Findings and action plan matrix; management letters

Tools

6 of 6 ready to download.

ARP001 Audit Readiness Guidance PPTX
EAR002 Assessment of HNS Audit readiness Tool XLSX
ARP002 Consolidated partner audit calendar and tracker Template XLSX
ARP003 Documentation and evidence pack index with document request list Template DOCX
ARP004 Reconciliation clean-up and control-account tracker Template XLSX
ARP005 Audit findings and corrective action plan matrix Template XLSX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
ISA - International Standards on Auditing
RACI responsibility assignment matrix
External audit management letters and prior year adjustments
ISRS 4400 Agreed-Upon Procedures Engagements

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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