Dies ist eine HTML Version eines Anhanges der Informationsfreiheitsanfrage 'Guideline on Internal Audit'.


Ref. Ares(2013)2774382 - 30/07/2013
ANNEX 2 : Time Reporting Guidelines in Directorate A
General Instructions for Implementation in the IAS
Instruction for Implemention
ACTIVITY
SUB-ACTIVITY
(to be considered only if no specific instruction
in Directorate A
for Directorate A exists)
1. Administration
1.1
Meetings (SMM, Staff, Unit Meeting, APM)
1.2
CDR (staff)
CDR (Career Development Review) : self-assessment, discussion  Appraisal process: self-assessment, discussion with 
with reporting officer, etc 
reporting officer, etc
1.3
Competition Correction
1.4
General Administration (incl. handover)
To be used for work performed that can not be directly related to 
any of the other activities (maximum 9%)
Handover file, knowledge transfer to successor or other colleagues, 
etc.
2. Management
2.1
AMS/GRC Support
Mainly to be used by QA Cell
Mainly to be used by Dir. A QA Cell for direct support to 
users (help desk, etc.)
2.2
AMS/GRC Development
Mainly to be used by QA Cell
2.3
AMP
Contribution to unit AMP or IAS overall AMP
Contribution to unit or IAS annual management plan, 
including IAS risk assessment
2.4
Annual Risk Assessment
Contribution to annual risk assessment performed in preparation of 
the audit plan
2.5
Overall Opinion
not applicable in IAS.A
2.6
Methodology developments
Mainly to be used by QA Cell
2.7
Monitoring & Reporting
Mainly to be used by QA Cell
2.8
Quality Assurance
Mainly to be used by QA Cell
2.9
AAR – Advice & Preparation
Contribution to IAS overall AAR
Contribution to IAS annual activity report AAR
2.10 CDR (notateur) & Staff Management
CDR: discussion with jobholder, etc. on the management side
Staff related issues and appraisal CDR(: discussion with 
jobholder, etc.) on the management side
2.11 IAC – Human Resources
Interview for a new head of IAC
3. Communication & Reporting
3.1
Correspondents
Update of permanent files
Tasks as listed in note ref. Ares(2011)1115931 by Director 
3.2
IAC Bi-annual Report
not applicable in IAS.A
3.3
Inter Service Consultation
3.4
Relations APC
Drafting of presentations, preparatory meetings, preparation of 
Drafting of presentations, preparatory meetings, preparation 
briefings for items to be discussed at APC meetings
of briefings for items to be discussed at Audit Committees' 
meetings
3.5
Relations Auditnet
Drafting of presentations, preparatory meetings, preparation of 
briefings for items to be discussed at Auditnet
3.6
Relations ECA
Drafting of presentations, preparatory meetings, preparation of 
briefings for items to be discussed at ECA meetings
3.7
Relations EP (Parliamentary questions, discharge)
Mainly to be used by unit A1
3.8
Relations Other
Mainly to be used by unit A1
3.9
External Communication
Mainly to be used by unit A1
e.g. being trainer on external courses (in the interest of the 
Service)
3.10 Internal Communication
Mainly to be used by unit A1
3.11 Organisation of conferences, workshops, seminars
Mainly to be used by unit A2
Mainly to be used by QA Cell
3.12 Contribution to Internal Auditor Report (86.3)
Contribution to annual internal auditor's report
preparation of individual ARIAs
3.13 Agencies Consolidation Report
Mainly to be used by unit A2
preparation of overview reports
3.14 Support for IAS senior management
Mainly to be used by unit A1
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General Instructions for Implementation in the IAS
Instruction for Implemention
ACTIVITY
SUB-ACTIVITY
(to be considered only if no specific instruction
in Directorate A
for Directorate A exists)
4. Personal Development
4.1
AMS Training - GRC
Training in the use of the audit management system (GRC, 
IssueTrack)
4.2
IT Training
4.3
Language Training
Training in the interest of the Commission or DG. Does not 
cover the language training in the personal interest.
4.4
Participation at Conferences (incl. Auditors' Forum)
4.5
Soft Skills Training
e.g. team buildings
4.6
Technical Audit Skills Training
Technical audit skills refer to non-IT related audit training such as:  The internal audit training programme developed by the IAS 
risk-based auditing, introduction to internal audit/internal control, 
and external training needed to perform audit (audit 
training on audit sampling, etc
techniques, tools and knowledge of the audited area – e.g. 
business continuity)
4.7
Other Training
To be used for all other trainings, including self study of IAS 
methodology and working practice for new joiners 
5. Absence
5.1
Annual Leave
5.2
Official Holidays
5.3
Special Leave
5.4
Flexitime Recuperation
5.5
Maternity / Parental Leave
5.6
Part-Time / Credit Temps
5.7
Sick Leave
6. Other
6.1
Consulting Services
Participation in recruitment panels
6.2
Contribution internal control & audit reports Commissioner
incl. briefing to Commissioner
6.3
Professional Development
To be used when providing  training activities for the development  To be used when providing training activities for the 
of auditors community
development of auditors community (course owners, co-
trainers, etc.)
6.4
IRM / LISO
To be used mainly by unit B1 and the IRM.
6.5
Travel Time
To be used mainly by unit B5
From the start of the journey in Brussels/work place to 
arrival in the work place/return to Brussels (as defined in 
MIPS)
6.6
IAC - Other
Relations with IACs other than Auditnet / Correspondent / IAC bi-
not applicable in IAS.A
annual report
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