PROVINCIAL INTERNAL AUDIT RETREAT: MPUMALANGA

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PROVINCIAL INTERNAL AUDIT RETREAT MPUMALANGA

• INTERNAL AUDIT JOB STANDARDISATION BENCH
  MARKING

Presenter Jeff Hlongwane (NT) Gert Oelofsen
(DPSA) Capacity Building National
Treasury 29 August 2013
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PURPOSE

• To develop benchmark job descriptions and grades
  for the job category of state accountant ( Public
  Financial Management ) and related disciplines
  including Asset Management , Enterprise Risk
  Management, Internal Audit and Supply Chain
  Management

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Approach

• Working groups / task teams were established
  consisting of representatives from National Lead
  Cluster departments and Offices of the Premier as
  well as representatives from National and
  Provincial Departments.
• The working group had to
• Collect information and perform research ,
• Arrange meetings and work sessions
• Consult and provide inputs with regard to the
  generic benchmark job descriptions and work
  streams
• Consolidate inputs and evaluate the relevant jobs

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(No Transcript)
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BENCHMARK JOB DESCRIPTIONS

• 5 levels were developed
• Trainee Internal Auditor
• Internal Auditor
• Senior Internal Auditor
• Internal Audit Manager
• Chief Audit Executive

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Trainee Internal Auditor

• Job Title Trainee Internal Auditor
• Job Purpose
• Undertake basic internal audit assurance and
  consultancy engagements to support the
  implementation of the Internal Audit Operational
  Plan, providing assurance on governance, risk
  management and control processes in accordance
  with IIA Standards and legislative framework

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Trainee Internal Auditor (cont.)

• KEY PERFORMANCE AREAS
• Contribute to the development of strategic
  internal audit plans
• Participate in the development of the annual
  internal audit operational plan.
• Render support with the coordination with other
  internal and external service providers of
  assurance.
• Assist the accounting officer in maintaining
  efficient and effective controls and achieving
  the objectives of the department by participating
  in the evaluation of the departments
  controls/objectives, to determine their
  effectiveness and efficiency through internal
  audits.
• Participate in the development of proposals to
  determine the scope of allocated internal audits.
• Collect analyse and interpret data for purposes
  of the development of the engagement work program.

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Trainee Internal Auditor (cont.)

• Assist with the execution of internal audits.
• Develop findings and recommendations for the
  enhancement of basic controls/processes.
• Assist with monitoring progress on the
  implementation of agreed upon action plans.
• Collect information and participate in the
  compilation of reports to the accounting officer
  and audit committee.

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Trainee Internal Auditor (cont.)

• Keep up to date with new developments in the
  internal audit environment. This would, inter
  alia, entail the following
• Study professional journals and publications to
  ensure that cognisance is taken of new
  developments.
• Monitor and study the relevant sector,
  legislative, standards changes and policy
  frameworks continuously.
• Engage in continuous professional development
  activities relevant (tools and techniques) as
  required/prescribed.

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Trainee Internal Auditor (cont.)

• CAREER PATHING
• Compliance with the requirements of higher posts.
• AMENDMENTS TO JOB DESCRIPTION
• The Head of Department or his/her nominee
  reserves the right to make changes and
  alterations to this job description, as he/she
  may deem reasonable, after due consultation with
  the post holder

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Trainee Internal Auditor (cont.)

• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by
  the IIA, Common Body of Knowledge, and the
  National Treasury for Internal Auditing.
• APPOINTMENT REQUIREMENTS
• The following requirements may be considered for
  appointment
• A relevant 3 year tertiary qualification.
• Membership of the IIA SA (Compulsory)

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2. Internal Auditor

• Job title
• Internal Auditor
• Job Purpose
• Execute internal audit assurance and consultancy
  engagements to support the implementation of the
  Internal Audit Plan, providing assurance on
  governance, risk management and control processes
  in accordance with IIA standards and legislative
  framework

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2. Internal Auditor (cont.)

• KEY PERFORMANCE AREAS
• Contribute to the development of strategic
  internal audit plans
• Participate in the identification of the key risk
  areas for the institution emanating from current
  operations as set out in the strategic plan and
  risk management strategy.
• Participate in the development of the three year
  strategic risk based internal audit plans.
• Participate in the development of the annual
  internal audit operational plan.
• Participate in the coordination with other
  internal and external service providers of
  assurance to ensure proper coverage to minimise
  duplication of effort.

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2. Internal Auditor (cont.)

• Assist the accounting officer in maintaining
  efficient and effective controls and achieving
  the objectives of the department by evaluating
  the department controls/objectives, determine
  their effectiveness and efficiency through
  internal audits according to the internal audit
  plan.
• Participate in the development of proposals to
  determine the scope of allocated internal audits.
• Collect analyse and interpret data for purposes
  of the development of the engagement work
  program.
• Execute the allocated internal audits.
• Develop findings and recommendations for the
  enhancement of controls/processes.
• Compile audit reports for each engagement.
• Monitor progress on the implementation of agreed
  upon action plans.

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2. Internal Auditor (cont.)

• Collect information and participate in the
  compilation of reports to the accounting officer
  and audit committee.
• Progress reports against audit plan.
• Quarterly reports.
• Annual reports.
• Keep up to date with new developments in the
  internal audit environment. This would, inter
  alia, entail the following
• Study professional journals and publications to
  ensure that cognisance is taken of new
  developments.
• Monitor and study the relevant sector,
  legislative, standards changes and policy
  frameworks continuously.
• Engage in continuous professional development
  activities relevant (tools and techniques) as
  required/prescribed.

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2. Internal Auditor

• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by
  the IIA, Common Body of Knowledge, and the
  National Treasury for Internal Audit.
• APPOINTMENT REQUIREMENTS
• The following requirements may be considered for
  appointment
• A relevant 3 year tertiary qualification.
• Completion of the 2 years IAT learnership from
  the IIA.
• Membership of the IIA SA (Compulsory)
• CAREER PATHING
• Compliance with the requirements of higher posts.

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3.Senior Internal Auditor

• Job Title
• Senior Internal Auditor
• Job Purpose
• Supervise and execute internal audit assurance
  and consultancy engagements to support the
  implementation of the Internal Audit Operational
  Plan, providing assurance on governance, risk
  management and control processes in accordance
  with IIA Standards and legislative framework.

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3.Senior Internal Auditor ( cont.)

• KEY PERFORMANCE AREAS
• Supervise and participate in the development of
  strategic internal audit plans.
• Identify the key risk areas for the institution
  emanating from current operations as set out in
  the strategic plan and risk management strategy.
• Participate in the development of the three year
  strategic risk based internal audit plans.
• Participate in the development of the annual
  internal audit operational plan.
• Participate in the coordination with other
  internal and external service providers of
  assurance to ensure proper coverage to minimise
  duplication of effort.

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3.Senior Internal Auditor ( cont.)

• Supervise assistance to and assist the accounting
  officer in maintaining efficient and effective
  controls and achieving the objectives of the
  department by evaluating the departments
  controls/objectives, to determine their
  effectiveness and efficiency through internal
  audits.
• Develop proposals to determine the scope of
  allocated internal audits.
• Collect analyse and interpret data for purposes
  of the development of the engagement work
  program.
• Develop the engagement work program.

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3.Senior Internal Auditor ( cont.)

• Supervise and execute the allocated internal
  audits.
• Develop findings and recommendations for the
  enhancement of controls/processes.
• Compile and review audit reports for each
  engagement.
• Monitor progress on the implementation of agreed
  upon action plans.
• Review, collect information and compile reports
  to the accounting officer and audit committee.
• Progress reports against audit plan.
• Quarterly reports.
• Annual reports.

21
3.Senior Internal Auditor ( cont.)

• Keep up to date with new developments in the
  internal audit environment. This would, inter
  alia, entail the following
• Study professional journals and publications to
  ensure that cognisance is taken of new
  developments.
• Monitor and study the relevant sector,
  legislative, standards changes and policy
  frameworks continuously.
• Engage in continuous professional development
  activities relevant (tools and techniques) as
  required/prescribed.

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3.Senior Internal Auditor ( cont.)

• Supervise employees to ensure an effective
  internal audit service. This would, inter alia,
  entail the following.
• General supervision of employees.
• Allocate duties and perform quality control on
  the work delivered by supervisees.
• Advise and lead supervisees with regard to all
  aspects of the work.
• Manage performance, conduct and discipline of
  supervisees.
• Ensure that all supervisees are trained and
  developed to be able to deliver work of the
  required standard efficiently and effectively.

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3.Senior Internal Auditor ( cont.)

• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by
  the IIA, Common Body of Knowledge, and the
  National Treasury for Internal Audit.
• APPOINTMENT REQUIREMENTS
• The following requirements are applicable.
• A relevant 3 year tertiary qualification.
• Completion of the General Internal Auditing
  (including IAT learnership (three years))
  learnership from the IIA plus 2 year internal
  audit experience.
• Membership of the IIA SA (Compulsory)
• CAREER PATHING
• Compliance with the requirements of higher posts.

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4.Internal Audit Manager

• Job Title
• Internal Audit Manager
• Job Purpose
• To manage the sub-directorate internal audit to
  ensure the implementation of the Internal Audit
  Plan, provide assurance on governance, risk
  management and control processes in accordance
  with IIA Standards and the legislative framework,
  review and implement internal audit methodologies
  policies and procedures.

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4.Internal Audit Manager ( cont.)

• KEY PERFORMANCE AREAS
• Manage the internal audit sub directorate
• Assist the accounting officer in maintaining
  efficient and effective controls and achieving
  the objectives of the department by evaluating
  the departments controls/objectives, to
  determine their effectiveness and efficiency
  through internal audits.
• Communicate the results of internal audit
  engagements.
• Review, collect information and compile internal
  audit reports to the accounting officer and audit
  committee, compile progress reports against audit
  plan, Quarterly reports and annual reports.

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4.Internal Audit Manager( cont.)

• Monitor the policy and legislative framework to
  ensure that cognizance is taken of new
  developments.
• Develop and maintain internal audit methodologies
  policies and procedures.
• Provide advice and guidance to role players on
  the requirements and implementation of internal
  audit methodologies policies and procedures.
• Implement, monitor and report on the Quality
  Assurance Improvement Program
• Develop and maintain internal audit methodologies
  policies and procedures.

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4.Internal Audit Manager( cont.)

• Provide advice and guidance to role players on
  the requirements and implementation of internal
  audit methodologies policies and procedures.
• Implement, monitor and report on the Quality
  Assurance Improvement Program
• Develop strategic internal audit plans.
• Identify the key risk areas for the institution
  emanating from current operations as set out in
  the strategic plan and risk management strategy.
• Participate in the development of the three year
  strategic risk based internal audit plan.
• Develop the annual internal audit operational
  plan.

28
4.Internal Audit Manager( cont.)

• Participate in the coordination with other
  internal and external service providers of
  assurance to ensure proper coverage to minimise
  duplication of effort.
• Keep up to date with new developments in the
  internal audit environment. This would, inter
  alia, entail the following
• Study professional journals and publications to
  ensure that cognisance is taken of new
  developments.
• Monitor and study the relevant industry,
  legislative, standards changes and policy
  frameworks continuously.
• Engage in relevant continuous professional
  development activities (tools and techniques) as
  required/prescribed.

29
4.Internal Audit Manager( cont.)

• Manage the sub-directorate Internal Audit.
• Maintain discipline
• Manage performance and development
• Undertake Human Resource and other related
  administrative functions
• Establish , implement and maintain efficient and
  effective communication arrangements
• Develop and manage the operational plan of the
  sub-directorate and report on progress as
  required
• Develop implement and maintain processes to
  ensure proper control of work

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4.Internal Audit Manager( cont.)

• Compile and submit all required administrative
  reports.
• Serve on transverse task teams as required.
• Procurement and asset management
• Plan and allocate work
• Quality control of work delivered by employees
• Functional technical advice and guidance

31
4.Internal Audit Manager( cont.)

• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by
  the IIA, Common Body of Knowledge, and the
  National Treasury for Internal Audit.
• APPOINTMENT REQUIREMENTS
• The following requirements are applicable
• A relevant 3 year tertiary qualification
• Registration as a Certified Internal Auditor plus
  3 year internal audit supervisory/management
  experience
• Membership of the IIA SA (Compulsory)
• CAREER PATHING
• Compliance with the requirements of the higher
  posts.

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5. Chief Audit Executive

• Job Title
• Chief Audit Executive
• Job Purpose
• Manage the internal audit activity to support the
  accounting officer by providing independent
  assurance on governance, risk management and
  control processes in accordance with the
  definition of internal auditing, the internal
  audit charter, the code of ethics, the IIA
  Standards and the legislative framework, develop,
  review and implement internal audit methodologies
  policies and procedures.

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5. Chief Audit Executive ( cont.)

• Manage the internal audit activity
• Provide strategic direction and leadership
• Support the accounting officer in maintaining
  efficient and effective controls and achieving
  the objectives of the department by evaluating
  the departments controls/objectives, to
  determine their effectiveness and efficiency
  through internal audits.
• Manage the collection of information for internal
  audits and the compilation of internal audit
  reports to the Accounting Officer and Audit
  Committee
• Report on the performance of the Internal Audit
  Activity and the results of internal audit
  engagements.

34
5. Chief Audit Executive ( cont.)

• Manage the monitoring of the policy and
  legislative framework to ensure that cognizance
  is taken of new developments.
• Manage the development and maintenance of
  internal audit methodologies policies and
  procedures.
• Provide advice and guidance to role players
  (internal and external) on the requirements and
  implementation of internal audit methodologies
  policies and procedures.
• Develop, implement, monitor and review the
  effectiveness of the Quality Assurance
  Improvement Program
• Communicate the results of internal audit
  engagements.
• Manage support to the Audit Committee.
• Monitor and report on the implementation of
  interventions identified as outcomes of audits.

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5. Chief Audit Executive ( cont.)

• Develop strategic internal audit plans.
• Manage the identification of the key risk areas
  for the institution emanating from current
  operations as set out in the strategic plan and
  risk management strategy.
• Develop the three year strategic risk based
  internal audit plan.
• Manage the development of the annual internal
  audit operational plan.

36
5. Chief Audit Executive ( cont.)

• Coordinate with other internal and external
  service providers of assurance and consulting
  services to ensure proper coverage to minimise
  duplication of effort. ( Combined Assurance)
• Keep up to date with new developments in the
  internal audit environment. This would, inter
  alia, entail the following
• Study professional journals and publications to
  ensure that cognisance is taken of new
  developments.
• Monitor and study the relevant sector,
  legislative frameworks, standard changes and
  policy frameworks continuously.
• Engage in relevant continuous professional
  development activities (tools and techniques) as
  required/prescribed.

37
5. Chief Audit Executive ( cont.)

• Manage the Internal Audit Activity.
• Resource planning for the activity
• Maintain discipline
• Manage performance and development of employees
• Undertake Human Resource and other related
  administrative functions
• Establish implement and maintain efficient and
  effective communication arrangements
• Develop and manage the strategic and operational
  plan of the Internal Audit Activity and report on
  progress as required
• Develop implement and maintain processes to
  ensure proper control of work

38
5. Chief Audit Executive ( cont.)

• Compile and submit all required administrative
  reports.
• Serve on transverse task teams as required.
• Procurement and asset management
• Plan and allocate work
• Quality control of work delivered by employees
• Functional technical advice and guidance

39
5. Chief Audit Executive ( cont.)

• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by
  the IIA, Common Body of Knowledge, the National
  Treasury for Internal Audit and the SMS
  determined by the DPSA.
• APPOINTMENT REQUIREMENTS
• The following requirements are applicable
• A relevant 4 year tertiary qualification
• Registration as a Certified Internal Auditor plus
  5 years internal audit management experience
• Membership of the IIA SA (Compulsory)
• CAREER PATHING
• Compliance with the requirements of the higher
  posts.

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PROJECT PLAN 2013/14
No Activity Period 1 Approach
1 Workshop with DPSA to consolidate input from PSEPC members May 2013- June 2013
2 Consultation for Public Comments August 2013- September 2013 Send a memo / letter to PTs,PAGs CAEs for inputs and comments.PAGs to coordinate. Other provincial forums?
3 Final consolidation (CB DPSA) Sept Oct 2013
4 Job evaluation grading (DPSA) Nov Jan 2014
5 Influence issuing of the directive for the implementation of the developed JDs by DPSA Feb March 2014
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Special Thank You to

• Mpho Nkwane Gauteng
• Andre Nel North West
• Gert Oelofse DPSA
• Glory Makhubele DPSA
• Zolisa Zwakala OAG IA Support
• Jeffrey Hlongwane OAG Capacity Building
• Public Sector CAE Forum

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Please email comments to

• Manfred Moses
• Internal Audit Capacity Building
• Tel [phone]
• Cell 0824920347
• Email manfred.moses_at_treasury.gov.za

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THANKS