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Self-Assessment-A New Approach

• Where do you stand?

Jerry Chesnutt, Audit Director
Florida Department of Children and Families
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Quality Assurance Alternative

• What is the Nature of our Business?
• Are we following the standards
• If so, How well are we following the Standards.

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Quality Assurance Alternative

• What is the Nature of our Business?
• Why are we here?
• What do we do?
• How do we do it?
• What is our output?
• What do we Accomplish?
• How do we measure it?

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Quality Assurance Alternative
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Reporting

• Center Column, Primary Output.
• Who Do you want to read the report.
• Form, format, and scope are critical.

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Timing and Timeliness

• Quality of CommunicationsCommunications should
  be.... timely.
• ..the timing of the presentation of engagement
  results should be set without undue delay and
  with a degree of urgency so as to enable prompt
  effective action.

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Customer Satisfaction

• Acceptance by management as part of the team.
• Management rely on IA information
• Project request from management
• Positive survey feedback.

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Internal Follow-up

• 2500 Monitoring Progress
• The chief audit executive should establish and
  maintain a system to monitor the disposition of
  results .
• .A1 The CAE should establish a follow-up process
  to monitor and ensure that management actions
  have been effectively implemented of that senior
  management has accepted the risk of not taking
  action.

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External Liaison
20.055(5)(g) The inspector general shall monitor the implementation of the state agency's response to any report on the state agency issued by the Auditor General or by the Office of Program Policy Analysis and Government Accountability.
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Quality Assurance Alternative
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Florida Statute 20.055 (5)

• (a)  Such audits shall be conducted in accordance
  with the current Standards for the Professional
  Practice of Internal Auditing and subsequent
  Internal Auditing Standards or Statements on
  Internal Auditing Standards published by the
  Institute of Internal Auditors, Inc.,..

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Quality Assurance Alternative

• 1300 - Quality Assurance and Improvement
  ProgramThe chief audit executive should develop
  and maintain a quality assurance and improvement
  program that covers all aspects of the internal
  audit activity and continuously monitors its
  effectiveness. This program includes periodic
  internal and external quality assessments and
  ongoing internal monitoring.  Each part of the
  program should be designed to help the internal
  auditing activity add value and improve the
  organization's operations and to provide
  assurance that the internal audit activity is in
  conformity with the Standards and the Code of
  Ethics.

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Quality Assurance Alternative

• Quality Assurance and Improvement Program provide
  assurance that the internal audit activity is in
  conformity with the Standards and the Code of
  Ethics
• Periodic internal assessments
• Periodic external assessments
• Ongoing internal monitoring

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Standards and the Code of Ethics

• What systems do you have in place that guarantees
  compliance with the standards and Ethics.

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Standards and the Code of Ethics

• Do you know how well your IA office complies
  with Standards and Code of Ethics?

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• A termite walks into a barroom and asks, "Is the
  bartender here?"A man walks into a bar with a
  slab of asphalt under his arm and says, "A beer
  please, and one for the road."A dog with his
  leg wrapped in bandages hobbles into a saloon. He
  sidles up to the bar and announces "I'm lookin'
  fer the man that shot my paw."A horse walks
  into a bar. The bartender says, "So, why the long
  face?"

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• A baby seal walks into a bar. "What can I get
  you?" asks the bartender. "Anything but a
  Canadian Club," replies the seal.
• A grasshopper hops into a bar. The bartender
  says, "You're quite a celebrity around here.
  We've even got a drink named after you." The
  grasshopper says, "You've got a drink named
  Steve?"A goldfish walks into a bar and looks at
  the bartender. The bartender asks, "What can I
  get you?" The goldfish says, "Water."

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• A skeleton walks into a bar and says, "Gimme a
  beer, and a mop."
• A mushroom walks into a bar and orders a drink.
  The bartender says, "I  can't serve you." The
  mushroom says, "Why not? I'm a fun-guy."
• Bacon and Eggs walk into a bar. The bartender
  says, "Sorry, we don't serve breakfast."

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• Two hydrogen atoms walk into a bar.
• One says, 'I think I've lost an electron.'
• The other says 'Are you sure?'
• The first says, 'Yes, I'm positive.'