1. For two of the procedures noted in the implementation schedule per question 5 above:

• document one internal audit test (one test for each procedure) that could be included in the Internal Audit program, to test the improvement program has achieved the procedure. The test should use an appropriate audit testing technique and sample size technique
• note how the audit test you have documented complies with the Internal Audit Policies and Procedures (refer to Appendix E: Extract from Internal Audit Policies and Procedures).

1. Document an internal organisational memo to communicate to staff the main elements and potential impacts of the improvement program. Include this memo as an Appendix to your report.
2. Document a procedure guideline which outlines one organisational practice that will change because of the improvement program. The guideline should include:
   1. main heading
   2. who will be impacted (department/which personal etc.)
   3. when changes will take effect
   4. include no more than 10 procedures in the guideline.
3. Note where you will store the procedure guideline, so it is easily accessed and available for staff to use.

9.

1. Document a procedure guideline which outlines one organisational practice that will change as a result of the improvement program. The guideline should include:
   • main heading
   • who will be impacted (department/which personal etc.)
   • when changes will take effect
   • include no more than 10 procedures in the guideline.
2. Note where you will store the procedure guideline so it is easily accessed and available for staff to use.