Pamata cēloņu analīze un Audita gada plāna izstrāde
Tā kā 2017.gada februarī notikusī Meistarklase audita vadītājiem, kuru vadīja Džeims Patersons, saņēma izcilas atsauksmes no tās dalībniekiem, IAI ir nolēma turpināt sadarbību ar Patersona kungu. Patersona kungs ir laipni piekritis šī gada septembrī vadīt vēl vienas 2-dienu apmācības Rīgā. Apmācību tēmas tika izvēlētas, balsoties uz Meistarklases dalībnieku aptaujas anketās paustajām vēlmēm.
Dienas kārtība
This workshop is intended for experienced audit staff, managers and HIAs, who are interested in exploring best practices for analyzing the root causes of their audit findings. Associated with this is the question of how to analyse themes from audit assignments in order to reveal key underlying problems in governance, risk and compliance that may need the attention of senior management or the board.
Program:
- Understanding various IIA guidances on Root cause analysis (which J. Paterson has contributed to);
- Four key RCA techniques and how they complement one another;
- Multiple case studies;
- Learn the latest on Root cause categories and how these can be used to better analyse audit trends – learn how many “common categories” are flawed and also understand how root cause themes often operate in pairs or trios (not purely on their own);
- Practical action steps including leveraging Root cause analysis for assignment planning and reporting.
You will learn to:
- Understand the real reasons for audit issues, not just the symptoms and recognise that there is no such thing as “one root cause”;
- Understand how to use a range of key Root cause analysis techniques – 5 "Whys", Fish-bone, the Logic tree and Bow-tie;
- Propose remediation that is likely to provide sustainable long-term improvements to governance, risk and compliance;
- Get a clearer sense of how audit methodology can be improved in order to deliver more robust and consistent root cause analysis, and recognize these enhancements will not purely arise in assignment execution, but also in assignment planning;
- Support writing shorter and more influential reports – better root cause analysis is likely to reduce the number of findings in an audit report.
During this workshop the participants will learn how to incorporate the organisation’s key data into the plan and, as a result, establish the audit strategy of the future. They will learn how to develop a planning methodology that emphasizes outcome rather than output. This course will enable participants to focus on adding real value to the organisation by creating a concrete annual audit plan which is totally business-focused.
Program:
- First port of call: The purpose of planning and its value add?
- Are you using questions of value and value add into the planning process;
- Who should be engaged and what are the best practice questions that should be asked?
- Leveraging other sources of intelligence;
- How to balance the multiple sources of information;
- Best practice ways of linking the IA plan to key risk areas, whilst delivering core assurance areas;
- Questions that help ensure that you don’t get too many ‘turkeys’ on the plan;
- Implications and action plans;
- How to address differences between Senior Management and the Audit Committee;
- How to effectively address the question “Do you have enough resource?”
- Clear and simple ways to present IA coverage;
- Best practices around longer term planning horizons, the annual plan and ad hoc audit work;
- Using the planning process to strengthen the relationship between the head of audit and senior stakeholders.
You will learn to:
- Distinguish, who should be consulted – including whether there is a risk you are consulting too widely on;
- Distinguish, what is the best practice in terms of linking the IA plan to key risk areas, whilst delivering core assurance areas;
- How to factor in value and value add into the planning process;
- How to address differences between Senior Management and the Audit Committee;
- How to effectively address the question “Do you have enough resource”? in a way that gets a constructive debate going;
- Find the best way to approach longer term planning horizons, the annual plan and ad hoc audit work;
- To use the annual plan to deepen the relationship between the head of audit and senior stakeholders.
