Professional Documents
Culture Documents
1)
What PCA is/isnt
Objectives & benefits of PCA
Process and considerations for introduction
of PCA process
Legislation
Training needs
Strategic management
Resource considerations
Limitations of PCA
A structured examination of a business
relevant commercial systems, sales
contracts, financial and non-financial
records, physical stock and other assets as a
means to measure and improve compliance.
AN ENFORCEMENT TOOL
NOT A MEANS OF INVESTIGATING POSSIBLE FRAUD
WHERE FRAUD IS SUSPECTED, REFER TO
INVESTIGATION SPECIALISTS
Strategic Planning
Risk Management
REPORT
PLAN AUDIT
EVALUATE PROGRAMME
FOLLOW UP
SELECT
CONDUCT
COMPANIES
FIELD AUDIT
FOR AUDIT
PREPARE
FOR AUDIT
List:
EQUITY AND
INTEGRITY
IMPARTIALITY