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RECOPEANNUALREPORT2014
auditors during the execution of their tasks, so access to the information contained in
the Integrated Management System (SAP-ERP) at RECOPE be easier.
6.
The Succession Plan for Internal Audits was updated for preparing an audit for staff
leaving the company that occupy key positions, given the impact in management.
7.
Quality assessment for the 2013 term. For the year under study, from January 1 to
December 31, 2013was reviewed, reaching an overall rating of 90%compliance with
respect to the “Standards for the Practice of Internal Auditing in the Public Sector.”
This result is particularly important because it reflects that the products delivered to
Management were developed by qualified staff and executed by applying a rigorous
methodology.
8.
Adjustment to the Auditable Universe 2013-2015 responds to a requirement
contained in the Standards for the Professional Practice of Internal Auditing. This work
allowed the auditors to have an instrument for the prioritization of audit services
to be included in the 2015 Work Plan, focusing auditing resources to the processes
involving the greatest risk level.
9.
Risk assessment and internal control of a process in Internal Auditingwas performed
pursuant to the provisions contained in Law No. 8292 of the General Internal Control
Law and regulations issued by the Comptroller General’s Office for Internal Audit. A
reviewof risks of “Development Process of Audit Services”was performed, for which in
2012 an assessment had already been made. This latest review allowed subordinates
to reassess the level of risk in 2012, as well as the associated controls and identify
opportunities for improvement.
10.
Follow up to the Progress of Improvement Plans generated as a result of the risk
assessment processes, Internal Control andQuality of Internal Audit Activity, as well as
the Strategic Plan, allowed the implementation of corrective actions and identification
of priority projects to be included in the formulation of the work plan of the Internal
Audit for 2015.