Title: Internal Auditor Training
1Internal Auditor Training
2Todays 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.
3WHY AUDIT?
- AQTF Standard 1 requires that the RTO has a
quality management system and that it is
internally audited annually
4Auditor 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.
5Types of Audits
- There are three basic types of audits
- first party (internal) audits
- second party (extrinsic) audits (only for ISO)
- third party (external) audits.
6Aims 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
7Aims 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
8Function 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.
9Responsibilities 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
10Responsibilities 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
11Personal 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
12Personal 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
13Auditor Skills
- Coordinate (people / tasks)
- Evaluate against standards
- Analytical thinking
- Make decisions based on evidence
- Provide creative/practical solutions to problems
14Code 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
15Code 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.
16Responsibilities 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
17Responsibilities of the auditee
- appropriate resources
- cooperate
- provide access to resources
- review and agree with the audit report
- act on findings
18The Internal Audit
- What are we looking for?
- How do we find it?
- What do we do with it?
19How do you Conduct Internal Audits?
- Planning
- Preparation
- Conducting
- Reporting
- Completion
20Planning 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
21Preparing for the internal audit
- Audit schedule
- including notification to auditees
- agenda for the audit
- Individual auditor tasks assigned
22Conducting the internal audit
- FOUR PHASES
- an opening meeting
- the audit itself
- completion of an audit report/audit documentation
- a closing meeting.
23The Audit should ascertain that.
- There is a process
- It is documented
- It is working
24Process 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
25Process 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.
26Fairness 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
27Reporting
- 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.
28Validate 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?
29Validate 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?
30The 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
31Follow 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.