• Create an annual audit plan, including testing strategies, that ensures coverage of all major areas of risk (to business) and sensitizes the appropriate custodians on suitable addressing the same.
• Determine the direction and thrust of the audit process given assessment of priorities and advice on necessary resources required.
• Plan and organize the internal audit of authority schedules, systems, policies, procedures, transactions, and standards, either directly or through external assistance where appropriate. These should fully cover the relevant critical activities of the group including: estimation, construction, sales, operations, productive, deployment of assets to optimize realization of assets.