7. مناقشة الخطة السنوية لإدارة المر

7. مناقشة الخطة السنوية لإدارة المراجعة الداخلية والموافقة عليها:

7.1 قدم الأستاذ عبدالعزيز العبيد تقرير التطورات الحاصلة في إدارته ومنها آخر المستجدات في التوظيف حيث أنه استلم عشرة سير ذاتية وتم طلب مقابلتهم جميعاً لكن من حضر منهم ثلاثة فقط وتم إرسال عرضين وقد تم الرد من قبل أحدهما والذي هو مرشح لمنصب مشرف.
7.2 بعد مراجعة الخطة السنوية لإدارة المراجعة الداخلية، وضح الأستاذ البابطين للأستاذ العبيد آلية مراجعة تقارير إدارة المراجعة الداخلية حيث أنه يجب مناقشة الأمور التي تعتبر ذات مخاطر عالية ومن ثم مناقشة الأمور المتوسطة الأهمية. كما أضاف الأستاذ السبيل بأنه يفضل عمل ملخص في بداية كل تقرير يوضح الأمور الهامة والجوهرية التي يجب أن يطلع عليها أعضاء اللجنة مع شرح مبسط لكل منها. وتعقيباً على ذلك أفاد الأستاذ البابطين بأن النقاش خلال اجتماعات لجنة المراجعة يجب أن يتناول الأمور الحرجة وذات الخطورة العالية، اما فيما يتعلق بباقي الأمور المتوسطة والمنخفضة الأهمية فيجب أن ترفع للجنة للعلم والإحاطة. كما أضاف الأستاذ البابطين وقد وافقه أعضاء اللجنة على وجود سياسة معينة أو خطة تحدد المدة اللازمة لإغلاق الأمور المعلقة مثلاً مدة شهرين لإغلاق الأمور التي تصنف عالية المخاطر ومدة 6 أشهر للأمور التي تصنف متوسطة الخطر. أفاد الأستاذ العبيد بأنه قد يكون من الصعب الالتزام بالمدة المحددة عند التعامل مع الغدارات المختلفة. وتعقيباً على ذلك أفاد الأستاذ البابطين بأن هذا التحديد يبين مدى جدية إدارة التدقيق الداخلي ويجعل الغدارات الأخرى مسؤولة بشكل أكبر.

Results (English) 1:

7. discuss the internal audit department's annual plan and approval:7.1 Professor Abdulaziz slaves report developments in his administration, including latest developments in employment where he received ten resumes and interview request was all but three of them attended only two were sent have been answered by one who is a candidate for the post of moderator. 7.2 after reviewing internal audit department's annual plan, explained Professor Babtain Professor slaves to review reports of internal audit department where he should discuss things that are considered high risk and then discuss things medium. The professor said the way he prefers the summary at the beginning of each report that shows important and fundamental things that must be seen by the members of the Committee with a brief explanation of each. In response the professor said Al Babtain that discussion during the meetings of the Audit Committee must address matters critical and high risk, as regards rest middle and low importance it should lift to the Commission for information. He was also Professor Babtain Standing Committee members on certain policy or plan determines the time required to close pending matters, for example, two months to close things that are classified as high risk and 6 months for things that are classified as medium risk. The professor said the slaves that might be hard to respect the time limit when dealing with different revolvers. In response to Professor Babtain said this selection shows the seriousness of the internal audit department and makes other revolvers were responsible.

Results (English) 2:

7. discuss the annual plan for the management of the internal audit and approved:

7.1 feet professor Abdulaziz slaves report taking place in his administration, including the latest developments in employment developments , where he received a dozen biographies have been asked all interviewed but those who attended them only three were sent two shows it has been answered by the one who is a candidate for the position of supervisor.
7.2 after a review of the annual plan for the management of the internal audit, explained Mr. Al - Babtain professor slaves review the internal audit department reports a mechanism where it should discuss matters that are considered high risk and then discuss important matters medium. Professor also added that he preferred to work the way a summary at the beginning of each report illustrates the important and fundamental things that must be seen by members of the Committee with a simplified explanation of each. Commenting on this , Mr. Al - Babtain said that the discussion during the Audit Committee meetings should address matters of critical and high - risk, either in relation to the rest of the middle and low important things must be raised to the Committee for information. Mr. Al - Babtain also added has assented , members of the Committee on the existence of a particular policy or plan that specifies the time required to close the pending matters , for example , two months to the closure of the things that are classified as high risk and for 6 months for the things that are classified as medium risk. Mr. Obeid said that it might be difficult to meet the time limit when dealing with various revolvers. Commenting on this , Mr. Al - Babtain said that this selection shows how serious the Internal Audit Department and makes other revolvers are more responsible.