Part 3: Guidelines for Conducting an Internal Audit Webinar

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(1)

Part 3: Guidelines

for Conducting an

Internal Audit –

Webinar

(2)
(3)

Agenda

Completing the internal audit report

Determining judgements based on the

evidence presented

Handling non-compliances

Post audit activities

(4)

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.

(5)

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

(6)

Internal audit report form

Planning

Evidence obtained

Judgement

(7)

Internal audit summary

Recording

(8)

Internal audit summary

Reporting information

Rectification SNR 15, element 15.2 SNR 15 SNR 15.2

(9)

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?

Are there any areas of the report that you wish to ask questions

about?

(10)

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’

(11)

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

(12)

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.

(13)

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.’

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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.’

(15)

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.’

(16)

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

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‘Not compliant with element 1.2 / SNR15.2’

Non-compliant judgements

How useful is this

comment?

(18)

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

(19)

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

(20)

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)

(21)

What happens

after the

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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

(23)

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

(24)

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

(25)

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

(26)

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.

(27)

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

(28)

What we covered in

Session 3

Completing the internal audit report

Determining judgements based on the

evidence presented

Handling non-compliances

Post audit activities

(29)

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

(30)

POLL

How would you rate the

(31)

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

(32)

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

(33)

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velgtraining.com

The webinar will

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to

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you might have –

type them into your

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Michelle

Weaver will be presenting

the bonus session in 10

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(34)

John Dwyer

Consultant

Velg Training

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www.velgtraining.com

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