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Internal Auditor Training

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To develop knowledge of the internal audit function and to identify and develop ... ANTA Internal Quality Auditing Module NQ06. May 2002 ... – PowerPoint PPT presentation

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Title: Internal Auditor Training


1
Internal Auditor Training
2
Todays aim is
  • To develop knowledge of the internal audit
    function and to identify and develop skills
    internal audit teams
  • Discuss the planning, organising, conducting and
    reviewing of an internal audit.

3
WHY AUDIT?
  • AQTF Standard 1 requires that the RTO has a
    quality management system and that it is
    internally audited annually

4
Auditor Accreditation
  • AS 3911. Guidelines for auditing quality systems
  • Part 2 Qualification criteria for auditors
    states
  • training is required, formal national or
    international accreditation is not required.

5
Types of Audits
  • There are three basic types of audits
  • first party (internal) audits
  • second party (extrinsic) audits (only for ISO)
  • third party (external) audits.

6
Aims of the Internal Audits
  • The audit should
  • Compare actual practice to what is stated
  • Be an information sharing process that will add
    value and relevance
  • Encourage an ongoing cycle of improvement
  • Only assess evidence against AQTF standards
  • Be based on observations of documents
    policies,procedures,handbooks and trainer
    qualifications
  • Be transparent and with ample warning
  • Be adequately resourced

7
Aims of the Internal Audits
  • The audit should not
  • Apportion blame or fault
  • Be conducted under duress
  • Assess teaching ability or competency
  • Add significantly to teacher workload

8
Function of the audit
  • To assess and verify RTO compliance with the
    Standards for Registered Training Organisations
    and
  • To provide an opportunity to identify areas of
    possible improvement.

9
Responsibilities of the auditor
  • To comply with audit requirements
  • To communicate and clarify the audit requirements
    to the auditees
  • To document their observations clearly and
    accurately
  • To collect and store documents required

10
Responsibilities of the auditor
  • To check effectiveness of the observation/recommen
    dations taken as a result of a previous audit
  • To report the results of the audit to the
    appropriate managers and personnel

11
Personal Characteristics of an audit team
  • The audit team must collectively possess
    appropriate skills and knowledge such as
  • Open-mindedness and maturity
  • Cultural sensitivity
  • Necessary technical language skills
  • Fairness, objectivity and sound judgement
  • ANTA Internal Quality Auditing Module NQ06

12
Personal Characteristics of an audit team
  • Tenacity and singlemindedness of purpose
  • The ability to maintain confidentiality
  • The ability to understand complex operations from
    a broad perspective
  • The ability to understand of individual areas
    within the overall organisation
  • Communication is the key
  • ANTA Internal Quality Auditing Module NQ06

13
Auditor Skills
  • Coordinate (people / tasks)
  • Evaluate against standards
  • Analytical thinking
  • Make decisions based on evidence
  • Provide creative/practical solutions to problems

14
Code of Ethics
  • Auditors need to be fair and consistent
  • Sensitive to the needs and requirements of the
    organisation
  • Avoid at all times conduct which may be viewed as
    harassment
  • Protect the individuals rights
  • Avoid potential conflicts of interest

15
Code of Conduct
  • AQTF Auditor Code of Practice
  • "All personnel who conduct audits for AQTF
    Compliance, and any other personnel participating
    in or organising audits, are duty bound to
    observe this Code.

16
Responsibilities of RTO management
  • Resource the audit team
  • Establish a supportive culture
  • Approve the audit schedule
  • Accept the audit report
  • Monitor action on audit findings
  • Review

17
Responsibilities of the auditee
  • appropriate resources
  • cooperate
  • provide access to resources
  • review and agree with the audit report
  • act on findings

18
The Internal Audit
  • What are we looking for?
  • How do we find it?
  • What do we do with it?

19
How do you Conduct Internal Audits?
  • Planning
  • Preparation
  • Conducting
  • Reporting
  • Completion

20
Planning an Internal Audit
  • Identify lead assessor
  • Decide on audit team
  • Determine the scope of the audit
  • View previous audit recommendations
  • Decide on documents for audit

21
Preparing for the internal audit
  • Audit schedule
  • including notification to auditees
  • agenda for the audit
  • Individual auditor tasks assigned

22
Conducting the internal audit
  • FOUR PHASES
  • an opening meeting
  • the audit itself
  • completion of an audit report/audit documentation
  • a closing meeting.

23
The Audit should ascertain that.
  • There is a process
  • It is documented
  • It is working

24
Process for gaining evidence
  • Examining documents and systems such as policies
    and procedures,
  • Examining records of actual training conducted
  • Perusing a sample of student files
  • Analysing resources for delivery and assessment,
    including assessment tools

25
Process for gaining evidence
  • Questioning to further explore evidence
  • Holding interviews with management, teachers,
    students(negotiable), employers
  • Looking at facilities and resources
  • Observing training and assessment activities.

26
Fairness of audit process
  • Appropriate time given to auditee to prepare
  • Notification of issues to be audited
  • Auditee given an opportunity to provide
    alternative evidence
  • Auditee is debriefed at conclusion of audit

27
Reporting
  • It should be written in PLAIN ENGLISH
  • Observations can be made in positive language
  • Where possible the audit report should be written
    at the completing of the audit evidence gathering
    exercise. use the following questions to assist
    you.

28
Validate evidence
  • What evidence was requested?
  • Does the evidence guide correctly reflect the
    AQTF?
  • Is the evidence requested relevant?
  • Is the evidence available?
  • Was the auditee given the opportunity to provide
    other evidence?

29
Validate evidence
  • Was the additional evidence relevant?
  • What timeframes were imposed on providing the
    evidence?
  • Were verbal explanations accepted?
  • Were interviews of relevant people conducted to
    clarify evidence?

30
The Closing Meeting
  • The audit report should be presented at the
    closing meeting where possible
  • If it is not possible, some verbal feedback
    should be given at the closing meeting

31
Follow up
  • Any queries should be directed to the lead
    auditor.
  • The reports become the property of the RTO and
    should be kept by the Chief Executive Officer
    (Superintendent).
  • The RTO management will decide if a copy of the
    report is given to each school.
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