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PRESENTATION TO THE
   PARTNERS OF IG MPW
IndII Activity P243-02: Governance Reform
   in Internal Audit Function (IG-MPW)
Internal Audit Capability Model
  (IA-CM) for the Public Sector
      Overview Presentation
          Libby MacRae
         Bob McDonald

                                  2
Agenda

The IA-CM
  – Its structure and underlying concepts
  – Principles in its application
  – Using the IA-CM




                                            3



                                            3
What is the IA-CM?


• A universal model with comparability – principles,
  processes and practices
• To be used globally to improve internal auditing
• Framework for assessing capabilities against standards
  and practices
• Communication vehicle for defining and advocating
  the importance of internal auditing
• Roadmap and toolkit for orderly improvement
                                                       4
Underlying Principles


IA Activity’s Obligations
• Be an integral component of effective governance in the
   public sector
• Assist organizations achieve their objectives and account for
   their results
Organization’s Obligations
• Determine optimum level of IA capability to support required
   governance structures
• Achieve and maintain the desired capability
                                                                  5



                                                                  5
Underlying Principles

Selecting Optimum Capability
• Three variables
   – Environment
   – Organization
   – IA Activity
• Different capability required
• Auditing must be cost-effective
• No “one size fits all”
                                       6



                                       6
IA-CM Levels
                                          IA learning from inside and outside the organization for   LEVEL 5
                                                                        continuous improvement       Optimizing


         IA integrates information from across the organization to improve          LEVEL 4
                                         governance and risk management             Managed


             IA management and professional practices          LEVEL 3
                                   uniformly applied           Integrated


       Sustainable and repeatable IA       LEVEL 2
            practices and procedures
                                           Infrastructure
  No sustainable,
       repeatable
    capabilities –
                       LEVEL 1
 dependent upon        Initial
individual efforts

                                                                                                                  7



                                                                                                                  7
Level 1- Initial
• Ad hoc or unstructured
• Isolated single audits, document reviews, transaction
  verification
• Outputs dependent on incumbent skills
• No professional practices or standards applied
• Funding approved by management as needed
• Absence of Infrastructure
• Auditors likely belong to a larger organizational unit
• Institutional capability not developed

                                                           8
Level 2- Infrastructure
• Repeatable processes or capability established
• Reporting relationships, management, administrative
  infrastructure, professional practices established
• Audit planning based principally on management
  priorities
• Continued reliance essentially on skills and
  competencies of incumbents
• Partial conformance with IIA Standards


                                                    9
Level 3 - Integrated
• Defined IA policies, procedures, documented and
  integrated into organization structure
• IA management and professional practices well
  established, uniformly applied
• IA beginning to align with business and its risks
• IA providing advice on performance and
  management of risks
• Focus on team building and IA capacity and
  independence and objectivity
• Generally conforms to IIA Standards

                                                  10
IA-CM 1-page Matrix                                                 © 2009, The IIA Research
                                                                                                                Foundation – All Rights Reserved
                 Services and Role       People Management            Professional           Performance          Organizational        Governance
                       of IA                                           Practices           Management and         Relationships          Structures
                                                                                            Accountability         and Culture
Level 5 –                                     Leadership               Continuous
Optimizing                                 Involvement with          Improvement in
                  IA Recognized as                                                        Public Reporting of      Effective and       Independence,
                                          Professional Bodies         Professional
                    Key Agent of                                                           IA Effectiveness          Ongoing             Power, and
                                                                        Practices
                      Change             Workforce Projection                                                      Relationships      Authority of the IA
                                                                       Strategic IA                                                        Activity
                                                                        Planning
Level 4 –                                   IA Contributes to                                                                           Independent
Managed                                       Management                                                                               Oversight of the
                 Overall Assurance                                   Audit Strategy          Integration of      CAE Advises and
                                              Development                                                                                 IA Activity
                  on Governance,                                       Leverages            Qualitative and       Influences Top-
                 Risk Management,         IA Activity Supports       Organization’s           Quantitative              level          CAE Reports to
                    and Control           Professional Bodies        Management of           Performance           Management            Top-level
                                                                          Risk                 Measures                                  Authority
                                          Workforce Planning
Level 3 –                                 Team Building and             Quality              Performance         Coordination with      Management
Integrated                                   Competency               Management              Measures            Other Review         Oversight of the
                 Advisory Services
                                                                      Framework                                      Groups              IA Activity
                                            Professionally                                 Cost Information
                   Performance/
                                            Qualified Staff         Risk-based Audit                                 Integral             Funding
                  Value-for-Money                                                          IA Management
                                                                         Plans                                     Component of          Mechanisms
                       Audits                 Workforce                                        Reports
                                                                                                                   Management
                                             Coordination
                                                                                                                      Team
Level 2 –                                     Individual              Professional                                                    Full Access to the
Infrastructure                               Professional             Practices and                              Managing within       Organization’s
                    Compliance                                                               IA Operating
                                             Development               Processes                                  the IA Activity        Information,
                     Auditing                                                                   Budget
                                                                       Framework                                                         Assets, and
                                            Skilled People
                                                                                           IA Business Plan                                 People
                                            Identified and          Audit Plan Based
                                              Recruited             on Management/                                                        Reporting
                                                                      Stakeholder                                                       Relationships
                                                                       Priorities                                                        Established


Level 1 –        Ad hoc and unstructured; isolated single audits or reviews of documents and transactions for accuracy and compliance; outputs
Initial          dependent upon the skills of specific individuals holding the position; no specific professional practices established other than those
                 provided by professional associations; funding approved by management, as needed; absence of infrastructure; auditors likely part of a
                 larger organizational unit; no established capabilities; therefore, no specific key process areas
Key Process Area (KPA)
        Key Process Area




             Purpose



            Essential
            Activities



             Outputs




            Outcomes


    Institutionalizing Practice
             Examples
                                   12



                                  12
People Management
                   Level 2 – Infrastructure
          Skilled People Identified and Recruited

Purpose – To identify and attract people with the necessary competencies and
   relevant skills to carry out the work of the IA activity. Appropriately qualified
   and recruited internal auditors are more likely to provide credibility to the
   internal audit results.

Essential Activities
• Identify and define the specific audit tasks to be conducted
• Identify the knowledge, skills (technical and behavioral), and other
   competencies required to conduct audit tasks
• Develop job descriptions for positions
• Determine proper pay classification for positions
• Conduct valid, credible recruitment process to select appropriate candidates
                                                                                        13



                                                                                       13
People Management
                      Level 2 – Infrastructure
             Skilled People Identified and Recruited
Outputs
• Internal audit positions are filled with appropriately qualified persons
Outcomes
• Audit work is conducted with due professional care
• There are credible audit observations, conclusions, and recommendations
Institutionalizing Practice Examples
• Visible commitment and support through senior management action to ensure that a
    competent and qualified CAE is in place, and the necessary resources are provided to
    appropriately staff the IA activity
• Staffing and recruitment policy
• Job descriptions
• Classification system, including levels specific to internal auditing


                                                                                            14



                                                                                           14
Institutionalizing a Key Process Area

                              Commitment
                               To Perform
                                Activities

    Activities                                         Ability to
    Verified                                           Perform
                               Key Process
                                                       Activities
                                  Area




                 Activities                   Activities
                 Measured                    Performed




                                                                    15
Using the IA-CM as an Assessment Tool

• Understand the purpose and structure of the IA-CM
• Identify the KPAs that appear to be institutionalized by
  the IA activity
• Obtain and review documentation re: IA activity,
  organization, and environment
• Interview managers/stakeholders
• Confirm the actual KPAs institutionalized
• Determine the capability level
• Communicate and confirm the opportunities for
  improvement
• Develop and implement the improvement plan
                                                              16



                                                             16
Principles in its Application

• Apply professional judgment
• Environmental and organizational factors
• A practice cannot be improved if it cannot be repeated
• Capability gets built in steps/stages
• KPAs at one level set the foundation for KPAs at the next
  level
• A KPA is achieved when it is institutionalized into the
  culture of the IA activity
• All KPAs, up to and including the KPAs at a given level,
  must be institutionalized to achieve that level
• Not all all elements need be at the same level               17



                                                              17
Important Considerations

• All levels in the IG participate
• Organizational management and stakeholder support
• Processes are institutionalized and sustainable




                                                  18
Procurement Standards in
                  Indonesia
           IndII Activity P243-02: Governance Reform
              in Internal Audit Function (IG-MPW)
                                                              Presented by Rob Thompson



                      IndII Activity P243-02: Governance Reform
9/6/2012
                         in Internal Audit Function (IG-MPW)
The Procurement Process
                     Identify the Need
      Review of                          Approval to Proceed
     Performance
                                             Develop Contract Strategy
     Payment
   Manage                                        Set Evaluation Criteria
 Relationship
                                                Develop the Specification
  Monitor
Performance                                           Define the
 Contract Award                                    Contractual Terms

 Clarify/ PTN VFM                                Research the
 Analyse Quotes/                                    Market
      Tenders
                    Invite Quotes/       Identify Pre-Qualification
                        Tenders          and Select Bidders
Key Areas of Procurement Activity
• Good Sourcing Principles and Practices

• Price and Cost Analysis

• Inventory Management

• Legal Protection



Procurement Competencies being prepared
Approach
• Analysis of current competencies, procedures, practices and policies
• Work with MPW management and selected DG’s to enhance
  procurement competency
• Develop and support the ULP in developing good procurement
  practice
• Applying Risk Assessment & Management techniques to all
  procurement
• Introduction of best practice procurement training
• Presenting and mentoring the introduction of new procurement
  tools and techniques
• Providing practical guidance to MPW & DG’s to ensure a consistent
  application of best practice techniques
Key Messages
• Early involvement (by both parties) in the
  procurements to resolve potential risk areas in
  time
• Shared understanding of what is procurement
• Integrate lessons learnt from past experience in
  future training and procurement practices
• Best practice contract management
• Cost not price
• Performance not conformance
• Consistency in actions.
Best Practice Procurement
                      WILL
              achieve compliance,

            Compliance alone does not
           ensure a best value for money
                   procurement.

                  IndII Activity P243-02: Governance Reform
9/6/2012
                     in Internal Audit Function (IG-MPW)

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Presentation by libby mac rae and bob mcdonald

  • 1. PRESENTATION TO THE PARTNERS OF IG MPW IndII Activity P243-02: Governance Reform in Internal Audit Function (IG-MPW)
  • 2. Internal Audit Capability Model (IA-CM) for the Public Sector Overview Presentation Libby MacRae Bob McDonald 2
  • 3. Agenda The IA-CM – Its structure and underlying concepts – Principles in its application – Using the IA-CM 3 3
  • 4. What is the IA-CM? • A universal model with comparability – principles, processes and practices • To be used globally to improve internal auditing • Framework for assessing capabilities against standards and practices • Communication vehicle for defining and advocating the importance of internal auditing • Roadmap and toolkit for orderly improvement 4
  • 5. Underlying Principles IA Activity’s Obligations • Be an integral component of effective governance in the public sector • Assist organizations achieve their objectives and account for their results Organization’s Obligations • Determine optimum level of IA capability to support required governance structures • Achieve and maintain the desired capability 5 5
  • 6. Underlying Principles Selecting Optimum Capability • Three variables – Environment – Organization – IA Activity • Different capability required • Auditing must be cost-effective • No “one size fits all” 6 6
  • 7. IA-CM Levels IA learning from inside and outside the organization for LEVEL 5 continuous improvement Optimizing IA integrates information from across the organization to improve LEVEL 4 governance and risk management Managed IA management and professional practices LEVEL 3 uniformly applied Integrated Sustainable and repeatable IA LEVEL 2 practices and procedures Infrastructure No sustainable, repeatable capabilities – LEVEL 1 dependent upon Initial individual efforts 7 7
  • 8. Level 1- Initial • Ad hoc or unstructured • Isolated single audits, document reviews, transaction verification • Outputs dependent on incumbent skills • No professional practices or standards applied • Funding approved by management as needed • Absence of Infrastructure • Auditors likely belong to a larger organizational unit • Institutional capability not developed 8
  • 9. Level 2- Infrastructure • Repeatable processes or capability established • Reporting relationships, management, administrative infrastructure, professional practices established • Audit planning based principally on management priorities • Continued reliance essentially on skills and competencies of incumbents • Partial conformance with IIA Standards 9
  • 10. Level 3 - Integrated • Defined IA policies, procedures, documented and integrated into organization structure • IA management and professional practices well established, uniformly applied • IA beginning to align with business and its risks • IA providing advice on performance and management of risks • Focus on team building and IA capacity and independence and objectivity • Generally conforms to IIA Standards 10
  • 11. IA-CM 1-page Matrix © 2009, The IIA Research Foundation – All Rights Reserved Services and Role People Management Professional Performance Organizational Governance of IA Practices Management and Relationships Structures Accountability and Culture Level 5 – Leadership Continuous Optimizing Involvement with Improvement in IA Recognized as Public Reporting of Effective and Independence, Professional Bodies Professional Key Agent of IA Effectiveness Ongoing Power, and Practices Change Workforce Projection Relationships Authority of the IA Strategic IA Activity Planning Level 4 – IA Contributes to Independent Managed Management Oversight of the Overall Assurance Audit Strategy Integration of CAE Advises and Development IA Activity on Governance, Leverages Qualitative and Influences Top- Risk Management, IA Activity Supports Organization’s Quantitative level CAE Reports to and Control Professional Bodies Management of Performance Management Top-level Risk Measures Authority Workforce Planning Level 3 – Team Building and Quality Performance Coordination with Management Integrated Competency Management Measures Other Review Oversight of the Advisory Services Framework Groups IA Activity Professionally Cost Information Performance/ Qualified Staff Risk-based Audit Integral Funding Value-for-Money IA Management Plans Component of Mechanisms Audits Workforce Reports Management Coordination Team Level 2 – Individual Professional Full Access to the Infrastructure Professional Practices and Managing within Organization’s Compliance IA Operating Development Processes the IA Activity Information, Auditing Budget Framework Assets, and Skilled People IA Business Plan People Identified and Audit Plan Based Recruited on Management/ Reporting Stakeholder Relationships Priorities Established Level 1 – Ad hoc and unstructured; isolated single audits or reviews of documents and transactions for accuracy and compliance; outputs Initial dependent upon the skills of specific individuals holding the position; no specific professional practices established other than those provided by professional associations; funding approved by management, as needed; absence of infrastructure; auditors likely part of a larger organizational unit; no established capabilities; therefore, no specific key process areas
  • 12. Key Process Area (KPA) Key Process Area Purpose Essential Activities Outputs Outcomes Institutionalizing Practice Examples 12 12
  • 13. People Management Level 2 – Infrastructure Skilled People Identified and Recruited Purpose – To identify and attract people with the necessary competencies and relevant skills to carry out the work of the IA activity. Appropriately qualified and recruited internal auditors are more likely to provide credibility to the internal audit results. Essential Activities • Identify and define the specific audit tasks to be conducted • Identify the knowledge, skills (technical and behavioral), and other competencies required to conduct audit tasks • Develop job descriptions for positions • Determine proper pay classification for positions • Conduct valid, credible recruitment process to select appropriate candidates 13 13
  • 14. People Management Level 2 – Infrastructure Skilled People Identified and Recruited Outputs • Internal audit positions are filled with appropriately qualified persons Outcomes • Audit work is conducted with due professional care • There are credible audit observations, conclusions, and recommendations Institutionalizing Practice Examples • Visible commitment and support through senior management action to ensure that a competent and qualified CAE is in place, and the necessary resources are provided to appropriately staff the IA activity • Staffing and recruitment policy • Job descriptions • Classification system, including levels specific to internal auditing 14 14
  • 15. Institutionalizing a Key Process Area Commitment To Perform Activities Activities Ability to Verified Perform Key Process Activities Area Activities Activities Measured Performed 15
  • 16. Using the IA-CM as an Assessment Tool • Understand the purpose and structure of the IA-CM • Identify the KPAs that appear to be institutionalized by the IA activity • Obtain and review documentation re: IA activity, organization, and environment • Interview managers/stakeholders • Confirm the actual KPAs institutionalized • Determine the capability level • Communicate and confirm the opportunities for improvement • Develop and implement the improvement plan 16 16
  • 17. Principles in its Application • Apply professional judgment • Environmental and organizational factors • A practice cannot be improved if it cannot be repeated • Capability gets built in steps/stages • KPAs at one level set the foundation for KPAs at the next level • A KPA is achieved when it is institutionalized into the culture of the IA activity • All KPAs, up to and including the KPAs at a given level, must be institutionalized to achieve that level • Not all all elements need be at the same level 17 17
  • 18. Important Considerations • All levels in the IG participate • Organizational management and stakeholder support • Processes are institutionalized and sustainable 18
  • 19. Procurement Standards in Indonesia IndII Activity P243-02: Governance Reform in Internal Audit Function (IG-MPW) Presented by Rob Thompson IndII Activity P243-02: Governance Reform 9/6/2012 in Internal Audit Function (IG-MPW)
  • 20. The Procurement Process Identify the Need Review of Approval to Proceed Performance Develop Contract Strategy Payment Manage Set Evaluation Criteria Relationship Develop the Specification Monitor Performance Define the Contract Award Contractual Terms Clarify/ PTN VFM Research the Analyse Quotes/ Market Tenders Invite Quotes/ Identify Pre-Qualification Tenders and Select Bidders
  • 21. Key Areas of Procurement Activity • Good Sourcing Principles and Practices • Price and Cost Analysis • Inventory Management • Legal Protection Procurement Competencies being prepared
  • 22. Approach • Analysis of current competencies, procedures, practices and policies • Work with MPW management and selected DG’s to enhance procurement competency • Develop and support the ULP in developing good procurement practice • Applying Risk Assessment & Management techniques to all procurement • Introduction of best practice procurement training • Presenting and mentoring the introduction of new procurement tools and techniques • Providing practical guidance to MPW & DG’s to ensure a consistent application of best practice techniques
  • 23. Key Messages • Early involvement (by both parties) in the procurements to resolve potential risk areas in time • Shared understanding of what is procurement • Integrate lessons learnt from past experience in future training and procurement practices • Best practice contract management • Cost not price • Performance not conformance • Consistency in actions.
  • 24. Best Practice Procurement WILL achieve compliance, Compliance alone does not ensure a best value for money procurement. IndII Activity P243-02: Governance Reform 9/6/2012 in Internal Audit Function (IG-MPW)