Part 3: Guidelines
for Conducting an
Internal Audit –
Webinar
Agenda
•
Completing the internal audit report
•
Determining judgements based on the
evidence presented
•
Handling non-compliances
•
Post audit activities
Completing the internal
audit report
Prior to conducting an internal audit, the
RTO needs to develop or choose an
internal audit report to be used by the
internal auditor.
Internal audit report form
Internal audit reports are designed to:
•
help the continuity of the audit
•
prioritise areas for investigation
•
act as prompts for the auditor
•
provide a convenient note-taking device
•
provide a section for recording subsequent rectifications
and comments; and
Internal audit report form
Planning
Evidence obtained
Judgement
Internal audit summary
Recording
Internal audit summary
Reporting information
Rectification SNR 15, element 15.2 SNR 15 SNR 15.2Audience chat
Raise your hand to
speak
if
you have a microphone
Or type your comments in the
chat window
Would you like to respond?
Are there any areas of the report that you wish to ask questions
about?
Conduct the audit
•
Based on audit schedule
•
Auditee informed in advance and reminded two or
three days before
•
Ensure all materials and people are available
‘Remember you are auditing the system and not the
person’
Determining judgements
Based on the evidence presented it is now important to make a
judgement
•
Compliant
•
Non-Compliant
•
Minor non-compliance
•
Significant non-compliance
•
Critical non-compliance
•
Opportunity for Improvement
•
Not Applicable
Non-compliant judgements
Minor non-compliance
No, or minor, adverse impact on learners with no
serious breakdown of provision of quality training
and assessment.
Significant non-compliance
Significant adverse impact on learners with
insufficient focus on quality training and
assessment outcomes.
Critical non-compliance
Critical adverse impact on learners with
widespread or persistent dissatisfaction with
services and outcomes.
How would you judge the following evidence?
‘The assessment tools were not supported by
benchmark criteria (model answers and acceptable
performance standards) to ensure consistent
determinations across a range of learners and
assessors.’
How would you judge the following evidence?
‘There was no evidence to indicate any of the
qualifications on the scope of registration had been
systematically validated.’
How would you judge the following evidence?
‘The pre-enrolment information for the qualifications
provided at audit did not clearly outline the number of
core and elective units to be completed for successful
completion of each qualification.’
How to write up your findings
Non-compliance
•
Record details of exactly why the evidence does not meet the
requirements of the Condition/Standard/Element
•
Be objective in your statements – don’t personalise the
judgement
•
Where possible – provide as much information as you can to
ensure that there is a clear indication of the expected outcome
without giving your solution
•
Be realistic in your timeline – although non-compliances should
‘Not compliant with element 1.2 / SNR15.2’
Non-compliant judgements
How useful is this
comment?
Example findings for
Minor non-compliance
• The RTO did not provide evidence that identified the nominated trainer/assessor for “Cert x”
• Implementation of the complaints and appeals policy was inconsistent
• Training and Assessment Strategies contained errors in titles of the core and elective units
• The RTO has developed appropriate training and assessment strategies for the
qualifications they deliver but was not able to provide evidence of a strategy for the delivery and assessment of the ‘stand alone’ unit of competency ‘BSBxxxxxxx’.
• Third party/supervisor report did not have sufficient benchmark criteria for the third party to comment against
• One unit of competency required additional assessment tasks to encompass all required knowledge
Example findings for
Significant non-compliance
• The organisation's assessment methods did not match the assessment strategies
• Industry engagement in creation of assessment strategies was not identified
• “x” trainers were identified as having insufficient ongoing professional development and content
currency
• No assessment information provided to student and trainers regarding requirements, context and
purpose of assessment
• Some learning strategies were not reflective of the actual order of training taking place
• Insufficient evidence of delivery and assessment methods
• The organisation provided a copy of its qualification and statement of attainment templates which do not
comply with the requirements of the AQF Implementation Handbook, Fourth Edition 2007
• A review of the organisation’s website indicated that the Nationally Recognised Training (NRT) logo was
not being used in accordance with the NRT logo specifications
Example findings for
Critical non-compliance
• No evidence was available to demonstrate how XXX will ensure its trainers and assessors continue to develop their vocational and training and assessment competencies
• There was no evidence sighted that would show how the RTO has involved industry in the development of the Training and Assessment Strategy
• There is no formal recording of assessment outcomes and no formal assessment instruments being utilised
• There was no evidence of trainers and assessors qualifications to deliver and assess. No evidence was available to demonstrate the trainers and assessors were competent to deliver and assess in Certificate IV in (x)
What happens
after the
What does the RTO do with
non-compliances?
•
Allocate and indicate the appropriate Staff member/s
responsible for actioning the rectification
•
Ask them to write a rectification strategy (instructions
detailing exactly what needs to be amended to meet
the criteria)
•
Provide an expected timeframe for the rectification to
Audience chat
Raise your hand to
speak
if
you have a microphone
Or type your comments in the
chat window
Would you like to respond?
Why wouldn’t you expect an auditor (internal or external)
to write the rectification strategy at
What happens after the
internal audit?
•
Report should be produced ASAP
•
Must reflect the tone and content of the audit and ideally
outline any additional rectification support required
•
Completed internal audit report to be forwarded to Chief
Executive for comment, endorsement of rectification
strategies and signature
•
Once signed off, the auditor should convey findings and
What happens after the
internal audit?
•
Once timeframes have been reached, a follow up
meeting should occur to sign off on rectifications
•
If still outstanding, refer to CEO until signed off
•
Keep a copy of the original with all rectifications
Audience chat
Raise your hand to
speak
if
you have a microphone
Or type your comments in the
chat window
Would you like to respond?
Think about ways we can refine our internal auditing skills and
ensure consistent outcomes.
One method could be
audit moderation sessions
Auditor Moderation activities could include
discussing and reaching agreement about:
•
Audit process
•
Audit tools and methods
•
Audit evidence provided
What we covered in
Session 3
•
Completing the internal audit report
•
Determining judgements based on the
evidence presented
•
Handling non-compliances
•
Post audit activities
Summary of series
AQTF/VQF updates and evidence requirements
Internal auditing and links to continuous improvement
Internal auditing processes and techniques
Approaches to audit
Recording evidence and the internal audit report
POLL
How would you rate the
What happens now?
You will receive an email that will
include:
A Statement of Attendance
Feedback survey
PowerPoint
2 week access to the recording of
the webinar
Upcoming Velg Training
Webinars
Validation: The Front Line
• 13 February 2013
Avoiding non-compliances for RTO Managers
• 27 March 2013
Avoiding non-compliances for RTO Trainers & Assessors
• 27 March 2013
Staying Connected in VET
• 17 April 2013
Join as a member today for
