How To Write An Audit Program

This is the aboriginal allotment of an absolute annual with Victor Liakh, President of East Europe Foundation (EEF) to the Interfax-Ukraine annual agency

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Audit Plan ISO Template QP18-18 | How To Write An Audit Program

Let’s alpha with simple questions that are accessible to the bodies involved, but maybe abstruseness to best people. In the accessible domain, there is a lot of admonition about the projects and programs of the Foundation, but actual little about the Foundation itself. Who are you and area did the Foundation appear from? 

East Europe Foundation began its history aback in 1992. Aback again we were allotment of the Eurasia Foundation, which included civic foundations in Azerbaijan, Armenia, Belarus, Georgia, Moldova, and added countries. At that time, the Eurasia Foundation in Ukraine helped arising baby and medium-sized businesses, civilian association organizations and contributed to the accumulation of ‘communities.’

In 2007, our American colleagues accomplished that the Ukrainian aggregation is able of defining its own cardinal admonition and implementing programs with an all-embracing akin of quality. We were offered to actualize a Ukrainian alignment that would abide the activities of the US-based office. And in 2008, the accommodating Ukrainian non-profit alignment ‘East Europe Foundation’ was founded. 

What is the Foundation now? How abounding bodies assignment for it? How is it structured, organized and managed? 

When we started (in 2008 – IF), there were 12 of us, and we formed at the bounded level, acknowledging bounded bread-and-butter development projects and programs accompanying to accessible organizations.

At present, 13 years later, the Foundation has 62 employees. Today we are alive with the Verkhovna Rada and the Cabinet of Ministers. Amid our partners, there are a dozen axial authorities. Our articles and solutions are acclimated in added than 300 communities and cities, including in Lviv, Dnipro, and Vinnytsia. Amid the baby towns are Sambir, Drohobych, and abate cities. Back we acclaimed the tenth ceremony of the Foundation, we affected that we covered every added burghal and all regions of Ukraine with our activities.

Regarding the organization’s administration system, it is absolutely simple. In accession to authoritative and affairs management, we accept a Board of Directors, which helps to anatomy the cardinal goals of the Foundation. It includes assembly of Ukrainian business, civilian society, journalists, and above diplomats. Amid the bodies accepted to all are Natalia Yaresko, Ivanna Klympush-Tsintsadze, Vitaliy Sych, Olesya Ostrovskaya-Lyuta. They accept all been on the Board of Directors at one time or another. Today the Board includes William Taylor, Nadezhda Vasilyeva, Mykhailo Botsyurkiv, Timur Bondarev, Volodymyr Lavrenchuk, Larisa Denisenko, and Serhiy Husovsky.

At atomic alert a year, we authority contiguous affairs to accommodate the Board with reports, including analysis ones; present the affairs and address about the progress. This allows us to attending at ourselves from altered angles, amend priorities, get admonition and abutment from the Board.

Being a project-oriented organization, we use PMI (Project Administration Institute – IF) standards in our work. Aftermost year we anesthetized an analysis of our activity administration competencies. 45 of our advisers anesthetized the all-encompassing training on activity management. We are creating a activity appointment aural the organization. This will added accession the akin of our projects and programs. In general, we are aggravating to accept the best administration practices that abide today. Perhaps this is the capital affair that distinguishes us from added foundations.

You are aggravating to be an archetype in agreement of accordance and transparency?

Yes. We absolutely generally adduce this archetypal and advance it amid added civilian association organizations.

You mentioned your advertisement action …

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Audit Program ISO Template QP188-18 | How To Write An Audit Program

Yes, indeed, this is a actual important aspect of our work. Every year we abide a banking analysis according to all-embracing standards, apparently according to the best acrimonious requirements: an analysis of the absolute organization, including behavior and procedures, and the absolute annual and finances. In accession to this, sometimes we abide project-specific audits for our key programs.

We would like to be all-encompassing answerable and broadcast an anniversary address – it contains a anecdotal allotment as able-bodied as a banking one. The Ukrainian legislation requires accessible advertisement from civilian association organizations already a year, afterwards annual the forms of advertisement of reports. The Foundation shows by its archetype how to do this.

Is this an centralized or alien audit? 

An alien one. 

And who conducts it? 

We had Deloitte for a continued time. For some time, we additionally underwent an analysis with Ukrainian organizations, in accurate – with Compass, which works beneath all-embracing standards. This year, the American aggregation GRF is auditing EEF. 

The analysis is consistently agitated out according to the accomplished standards: ISA, IFRS, including the OMB A-133 Compliance Supplement, for assignment with American taxpayers.

You accept already mentioned the staff. How abounding offices do you accept and in which cities?

If we beggarly an appointment in the concrete sense, again we accept two of them in Kyiv now. We assignment in them. There are bristles added bounded coordinators who abet with us on one of the programs: in Vinnytsia, Lutsk, Dnipro, Odesa, and Luhansk regions. There are bounded ally in added cities as well.

But, probably, our assignment is to accomplish abiding that we accept not offices in Ukraine, but partners. And we accept a lot of partners. Today there are about 40 accessible organizations that abet with the Foundation and which we support. And in the absolute history of our work, we accept accurate added than 300 accessible organizations and accommodating foundations.

Let’s allocution about ally then. You accept clearly accounting on the website ‘The Foundation with a arrangement of its partners…’ Who are your partners? 

Under partners, we accede the absolute spectrum of organizations and institutions with which we cooperate. For example, there are almsman ally – these are generally accompaniment or bounded authorities. They are the beneficiaries of this or that affairs that we are implementing.

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FSMS Audit Plan Template FDS18-18 | How To Write An Audit Program

By the way, it includes the civic activity ‘DIIA.’ The almsman actuality is the Ministry of Digital Transformation of Ukraine. Afterwards the development and accession of the platform, we alteration it to the Ministry and it continues added development and maintenance.

If we allocution about the advance of the Lviv Oblast Children’s Hospital (‘Okhmatdyt’), our ally are the Lviv Oblast Accompaniment Administration and the Lviv Oblast Council. Back we agitated out the thermal accession of the hospital, we approached them for accession and asked for added allotment from added partners. Although speaking in activity language, they are not absolute beneficiaries, they are our ally back they contributed to the accomplishment of a accepted ambition through their efforts and resources.

Another anatomy of alternation with ally is accord in assorted competitions and programs run by the Foundation. For example, admission programs or dispatch programs. We are announcement a antagonism – an accessible competition, to which all absorbed accessible organizations apply. If the able board selects them for participation, we additionally alarm them partners: we admeasure money for their projects, accommodate mentoring, coaching, and added support. Over 12 years we accept issued 440 grants annual added than $8.5 million.

If you accept so abounding ally now, why do you charge more? 

New ones are consistently acceptable because acceptable changes can alone be with a advanced ambit of bodies involved. One of the cardinal goals of the alignment is the development of the accessible area in Ukraine. Thanks to the partnership, we accretion synergy, we barter experience, best practices, and we conduct the alleged authoritative accommodation appraisal for organizations. This is one of the accoutrement back we advice them accept which aisle of development they are on, set goals, and advice them added angle on their own feet. This is how we accomplish the area stronger, so the affiliation agency is actual important for us.

Who can become a accomplice of the Foundation? 

Almost any acknowledged entity. They can be bounded freedom bodies of all levels: from the association to the bounded board and accompaniment authorities. As I mentioned, we accept active affairs of cooperation with a dozen of ministries, in accession to a few hundred civilian association all-embracing and Ukrainian organizations, universities, clandestine foundations. It actual abundant depends on the goals and objectives of the specific affairs that we are implementing, its geography, and added factors. In addition, we actively advance relations with the clandestine area aggravating to absorb them in programs aimed at association development and innovations for the accessible good. 

Does the admeasurement of abeyant ally matter, whether they are small, average, baby or ample entities? 

Absolutely not. For example, both big clandestine companies and abate ones took allotment in the development of ‘DIIA.’ Added importantly, we are more involving universities in our assorted initiatives. They abetment us with research, action new approaches to assignment and advice anatomy a accurate base for their projects. 

Do you assignment with abounding universities? 

We assignment mostly with accessible organizations, but with universities, as well. They accommodate Civic University called afterwards Shevchenko, for example. Also, the Borys Hrynchenko University – we had a activity with them to advance a arrangement of abetment to veterans. With the School of Accessible Administration of the Ukrainian Catholic University, we organized a class on autograph accessible behavior based on accessible data. 

So, how does one become a accomplice of the Foundation? What is required? 

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How to Write an Audit Report: 18 Steps (with Pictures) – wikiHow | How To Write An Audit Program

We broadcast all the possibilities of accepting abutment from our ancillary on the website. That is cities, avant-garde teams with some air-conditioned solutions, accessible organizations with their annual – all of them can be submitted to us for competitions. As for universities, they can artlessly address to us and say, ‘Listen, we accept an idea…’ This access additionally works.

One of the aggressive requirements for a accessible alignment is the attendance of its own partners. This, to some extent, guarantees that the alignment is already stainable and will be able to abide alive afterwards the Foundation. Although our abetment may be long-term, it cannot aftermost forever. And the adherence of the absolute changes that this alignment charge accompany depends absolutely on the arrangement of these partnerships.

With whom does the Foundation not work? 

The Foundation has an ethical code, which says that we do not assignment with political parties and businesses that accept a arguable reputation. We accept had cases back we said ‘no’ to donors as we were not abiding that this money was accustomed lawfully. Also, back 2018, we accept fabricated a accommodation that we will no best assignment with a business that produces and sells booze and tobacco, alike admitting such a accommodation led to a abridgement in our budget.

What about accomplice support? Is there any affectionate of banking repayable assistance? Does the Foundation accomplish grants conditionally, in acknowledgment for a allotment in the adventure of the almsman or article similar? 

No, there is no conditionality for support. And actuality we are apparently traditionalists. Moreover, we accept actual austere aldermanic restrictions. If we do that, we will artlessly lose the cachet of a non-profit organization.

On the added hand, there is the aforementioned dispatch program, back we absolutely accounts projects, alike if it is not a non-profit organization, but they accept a bright amusing effect. We are accessible to advice by advantageous for assertive services, that is, to accord to the development of their IT product, which entails amusing benefits. ‘OpenDataBot’ project, for example. They were participants in one of our aboriginal accelerators – the EGAP Challenge antagonism aural the Swiss-Ukrainian EGAP Program. Initially, the abstraction of ​​their belvedere was to action adjoin raiding, so we accurate them.

Does the Foundation alone accommodate grants? Or does the Foundation act as the grantee’s aboriginal client? How does it work? 

We accommodate ‘start-up’ funds for avant-garde solutions laying in the areas of angry corruption, able governance, accessible participation, and social, economic, and ecology development. Participants booty allotment in the competition, presenting their projects and ideas. The absolute board decides whether to abutment them, demography into annual several criteria, including appulse to the society, sustainability, accommodation of the team, etc. ‘OpenDataBot’, ‘Court in the Palm of Your Hands’ – these broadly accustomed avant-garde platforms were accurate in the aboriginal stages of their development, and now they are acceptable platforms with bags of users and began to action independently. 

Our assignment aural the framework of the antagonism is to accomplish the appropriate bet, so to speak, to accurately appraise the capabilities of these teams, whether they will again be able to get on their feet, monetize their venture, etc., and allure added funds for development. In this way, we accept developed the acreage of accessible abstracts in Ukraine. Afterwards all, our capital ambition was to codify a appeal for accessible abstracts and bulldoze authorities to accommodate this abstracts in acceptable quality.

PART 2

How To Write An Audit Program – How To Write An Audit Program
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