Internal Auditor Training

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Internal Auditor Training
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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.

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WHY AUDIT?

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

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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.

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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.

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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

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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

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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.

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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

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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

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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

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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

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Auditor Skills

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

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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

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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.

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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

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Responsibilities of the auditee

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

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The Internal Audit

• What are we looking for?
• How do we find it?
• What do we do with it?

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How do you Conduct Internal Audits?

• Planning
• Preparation
• Conducting
• Reporting
• Completion

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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

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Preparing for the internal audit

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

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Conducting the internal audit

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

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The Audit should ascertain that.

• There is a process
• It is documented
• It is working

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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

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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.

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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

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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.

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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?

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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?

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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

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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.