Services · Foundational

Internal audit manual

IAM

Develops or updates the internal audit manual, including audit planning, risk assessment, fieldwork, evidence, reporting, follow-up and quality assurance procedures.

What changes

More standardized procedures, stronger internal controls, improved compliance and reduced risk of errors or fraud.

What you get

Internal audit manual, approved by the board or audit committee IAM001
Process map pack covering audit planning, engagement planning, fieldwork, reporting and follow-up IAM002
Manual rollout and dissemination plan, including training materials and schedule IAM003

What has to come first

IACInternal Audit Charter Recommended

The manual must align with the approved Internal Audit Charter; drafting both together avoids the misalignment risk flagged by EY
NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings ground the manual in the actual risks, processes and capacity of the HNS

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 Board of Directors / Audit and Risk Committee	Approves the manual; oversight
HNS internal audit team	Primary users; co-authors and reviewers
HNS Secretary General and senior management	Sponsor adoption and resourcing
HNS finance and compliance teams	Auditees; procedures affect their interfaces
HNS risk management function	Risk assessment methodology alignment
External auditors and donors	Rely on a documented internal audit process
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Manual approved by the board or audit committee within target time of kick-off	14 weeks	Approval minutes; signed manual (IAM001)
Process maps completed for all five core audit workflows	5 of 5	Process map pack annexed to the manual (IAM002)
Internal audit team and key auditee staff trained on the manual	At least 80% attendance	Training records from the rollout plan (IAM003)
Periodic review cycle established with an assigned owner	First review date set within the approval cycle	Governance framework section; review calendar

Tools

3 of 3 ready to download.

IAM001 Internal audit manual Manual DOCX
IAM002 Audit process map pack Template DOCX
IAM003 Manual rollout and dissemination plan Template DOCX

Standards

IIA International Professional Practices Framework (IPPF)
COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
IFRC integrity and fraud and corruption prevention policies
HNS Internal Audit Charter and risk-based audit plan

Describe the problem, not the service

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

Request support