first criterion

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1、Annex2toToRforanassessmentconcerningdecentralisedmgt;Questionnaire;versionMarch2009QuestionnairefortheAssessmentofCompliancewithCriteriaforDecentralisedManagementFIRSTCRITERION:EFFICIENTANDEFFECTIVEINTERNALCONTROLDateoftheassessment:Authoroftheassessment:A

2、nnex2toToRforanassessmentconcerningdecentralisedmgt;Questionnaire;versionMarch2009FIRSTCRITERION:EFFECTIVEANDEFFICIENTINTERNALCONTROLQuestionstoevaluatethecompliancewiththecriterionObservationsoftheauthor,basedontheanalysisofavailabledocumentsandenquiryoft

3、heentitysubjecttoassessmentReferencetodocuments(copyattached)AssessmentoftheAuthorPage12of41FIRSTCRITERION:EFFECTIVEANDEFFICIENTINTERNALCONTROLQuestionstoevaluatethecompliancewiththecriterionObservationsoftheauthor,basedontheanalysisofavailabledocumentsand

4、enquiryoftheentitysubjecttoassessmentReferencetodocuments(copyattached)AssessmentoftheAuthor1.Controlenvironment1.1EthicsandIntegrity(PublicServicevalues)Isthereevidencethattheentitystressesethicalandintegrityaspectsinitsinternalcontrol?Forexample:oWritten

5、codeofconductthatiscommunicatedtoallstaff?oStaffmanualcontainingprovisionspromotingethicalbehaviourandvalues?oOtherevidenceofanorganisationalcultureemphasizingtheimportanceofintegrity,valuesandethics?oIsthereevidencethatethicalaspectsarepubliclystressedtow

6、ardsthestaffbytopmanagementoftheentity?(“toneatthetop”)oDotheregulationsoftheentityforeseearesponsibility(disciplinarysanctions,financialresponsibility,personalliability)ofofficerswhodonotrespecttherules?1.2CommitmenttocompetenceIsthereevidenceofacommitmen

7、toftheentitytopromotethecompetenceoftheofficersandstaff,forexample:-Doesaneffectivepermanentperformanceappraisalsystemofthestaffexist?Doesthissystemtakeintoconsiderationtherolesofthestaffintheinternalcontrol?Page12of41FIRSTCRITERION:EFFECTIVEANDEFFICIENTIN

8、TERNALCONTROLQuestionstoevaluatethecompliancewiththecriterionObservationsoftheauthor,basedontheanalysisofavailabledocumentsandenquiryoftheentitysubjecttoassessmentReferencetodocuments(copyattached)Assessmento