Note for the attention of BEREC Office Administrative Manager, BEREC Office Management Committee and BEREC Board of Regulators via its chairperson about the IAS Strategic Internal Audit Plan 2017-2019 for the BEREC Office
In accordance with Article 14 of the BEREC Regulation the Commission Internal Audit Service (IAS) is responsible for auditing the BEREC Office.
In September 2016 the IAS conducted a full risk assessment exercise at the BEREC Office, covering the Agency`s major processes, both operational, according to its mission, and administrative - to support the operational tasks. With the current note the IAS sebmits to the BEREC Office its strategic audit plan for the period of 2017 – 2019.
The audit plan is based on the results of a risk assessment exercise carried out by the IAS in September 2016 and covering BEREC Office`s major processes, both operational-according to its mission - and administrative-to support the operational tasks.
The results of the risk assessment have been summarised in a matrix (BEREC Risk Map). All the reviewed processes and sub-processes, administrative and operational, have been positioned in the matrix according to the perceived risk – both inherent risk and the residual risk that remains if/when pertinent controls are in place.
The current document is a 3rd party document for whose publication the BEREC Office has not received the 3rd party consent. Consequently the document is not available to the public.