Educating Staff Employees

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Educating Staff Employees

• Internal Controls

Mary Peck Shelly Taleporos
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Welcome
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Educating Staff

• Review the basics
• Identify objectives of training
• Discuss training methods
• Identify next steps

Todays Objectives
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How Did We Get Here?

• NYS Internal Control Act
• The COSO Report
• NYS Standards for Internal Control
• Division of Budget, B-350
• Internal Control Task Force (ICTF)

The Framework
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Internal Control

• The integration of the activities, plans,
  attitudes, policies, and efforts of the people of
  an organization working together to provide
  reasonable assurance that the organization will
  achieve its mission.

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Pop Quiz
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Internal Control

• Ensure efficient effective operations
• Safeguard resources
• Help adhere to laws directives
• Provide reliable data timely reports

Four Objectives
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B-350
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Internal Control Task Force
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Internal Control Task Force

• Charged with providing guidance on the
  development of an ongoing education and training
  plan to assist agencies in complying with the
  training provision of the Internal Control Act.

Education Training
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Targeted Training

• Agency management should identify and assign
  staff to one of three training levels
• Line Staff
• Middle Management
• Executive Management

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Level 1 Line Staff

• This basic level targets agency staff whose job
  responsibilities are clearly defined according to
  established procedures.
• Generally speaking, staff at this level do not
  have specific supervisory responsibilities, and
  are not responsible for establishing policy

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Level 1 Line Staff

• The objective at this level is to provide
  education and awareness of the basic fundamentals
  of why internal controls are important and how
  they serve as an effective means to control risks.

Learning Objectives
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Level 1 Line Staff

• Recognizing risks and controls
• Understanding agency goals
• Knowing that everyone has a role to play and
  accountability is not optional!

Learning Objectives
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Training Methods
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Selecting the Right Tools

• Several factors to consider
• Agency size
• Internal Control Staff resources
• Level of Executive Support
• Amount of cooperation with other agency units

Balancing Act
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Learning Tools

• Variety of tools that can be used
• Training Classes
• Orientation Session
• Newsletters
• Posters
• Intranet webpage

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Training Classes
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Training Classes

• ALL employees attend a training session on
  Internal Controls
• Training sessions mandatory (depending on
  executive level support)
• Employees should be trained on a fixed schedule
  basis

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Training Classes

• Positive attributes
• All employees are educated on Internal Control
  basics on a fixed time schedule
  (annually/biannually)
• Required in-person attendance gives employees
  opportunity to ask questions and get better
  understanding of the Internal Control Concepts

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Training Classes

• Challenges
• Requires significant executive support for the
  Internal Control Program
• Requires significant staff time to create and
  present training sessions
• Probably more effective for smaller agencies with
  centralized staff may be difficult to implement
  with larger agencies and those with numerous
  field staff

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Orientation
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Orientation Session

• Incorporate Internal Controls training as part of
  the New Employee Orientation Session
• Presentation given at Orientation Session by
  Internal Control Officer
• Self-guided Internal Control Power Point
  presentation during session.

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Orientation Session

• Positive attributes
• All new employees are educated about the
  departments internal control program and
  internal control basics
• Doesnt require as much staff time as mandated
  training sessions for all employees
• Doesnt require additional time for the employees
  to attend another session.

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Orientation Session

• Challenges
• Requires cooperation and coordination with HR and
  Training Units in the Department
• Requires staff time to present at the sessions
  and/or prepare the self-directed power point
  presentation
• Other topics are presented at the session, so
  employees may not give full attention to Internal
  Control Program

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Quick Hitters
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Quick Hitters

• These are items that are brief in nature and are
  intended to promote general awareness of the
  basic concepts of internal controls.
• Broadcast messages
• Brochures Pamphlets
• Newsletters Bulletins

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Newsletters Posters

• Newsletters are prepared by the Internal Control
  Unit and distributed to all employees
• Posters are created in support of the Newsletter
  using the same key themes
• Can cover a variety of Internal control topics,
  or can cover internal controls in different units
  of the organization

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Newsletters Posters

• Positive Attributes
• Provides employees with information about
  internal controls in place, basics of internal
  controls
• Does not require employee attendance
• Can be prepared on a scheduled basis set by
  Internal Control Unit (i.e. quarterly)

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Newsletters Posters

• Challenges
• Requires Internal Control staff time to create
  the newsletter articles
• Cooperation with the communications/ graphics
  unit is needed
• Articles may be based on activities of different
  units in the organization and this requires their
  participation and support

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Agency Intranet
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Agency Intranet

• Establish an Internal Controls Webpage on your
  agencys Intranet page
• Provides employees with
• basics of Internal Controls
• Internal Control Unit information
• Risk assessment tools
• Useful internal control information links

www.labor.state.ny.us/internal_control
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Agency Intranet

• Positive Attributes
• Always available to employees on the intranet
• Can be updated to provide recent information
• Doesnt require much Internal Control Staff time
  for updates

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Agency Intranet

• Challenges
• Requires coordination with communication unit/
  information technology unit
• Needs to be kept current and up to date
• May not be best for agencies with significant
  amount of field staff that do not regularly check
  the intranet

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Other Methods

• There are other methods that can also be used
• Contests/quiz games
• Presentations at staff/division meetings
• Training events with other units (e.g. internal
  controls and information security)

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Review Key Points
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Be the Expert

• Keep current on the standards
• Be visible
• Provide information guidance whenever possible
• Build a Resource Library

Internal Controls
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Level 1 Line Staff

• Recognizing risks and controls
• Understanding agency goals
• Knowing that everyone has a role to play and
  accountability is not optional!

Targeted Training
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Be Creative!

• Use a variety of methods
• Orientation Sessions
• Newsletters
• Posters Pamphlets
• Intranet webpage
• Keep it current!

Training Methods
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Its Your Turn!

• Any additional ideas?
• What do you do in your agency?

You tell us!
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Questions ?
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Shelly Taleporos Shelly.Taleporos_at_labor.state.ny.u
s Mary Peck MPeck_at_nyiso.com
Contact Info