3 1 3 Assessing Audit Team Competence

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• Publié par: Chuwyir
• Nombre de lectures: 4
• Langue: English

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3.1.3 AssessingAudit Team Competence

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Office of the City Auditor Policies and Procedures Number:3.1.3 Title:Assessing Audit Team Competence Original Date:Revision Date:Approved by:  12/31/200702/07/2011 [KennethMory] I.References SeeGovernment Auditing Standards(GAS), July 2007 Revision, Chapter 3, Sections 3.40-3.43.See also Chapter 7, Section 7.44. II. Policy A.When making audit team assignments, management of the Office of the City Auditor (OCA) will determine the skills required to complete the audits and consider whether the current OCA workforce collectively possesses adequate professional competence for the audit tasks required. B.When the determination is made that the current OCA workforce does not collectively possess adequate professional competence for a particular audit, OCA management will consider options for acquiring assistance in completing the audit or may choose to discontinue the audit. III. Purpose To establish a policy for assessing and ensuring the professional competence of OCA’s audit teams and to demonstrate compliance with Government Auditing Standardsby documenting the determination of audit team competence. IV. Definitions Competence –The appropriate combination of technical knowledge, skills, and experience derived from education and work experience which enables the auditor to make sound professional judgments in the performance of assigned work. V. Procedures/Responsibilities

2 Section3Audit Process A.TheOCA Management Team (OCA MT), consisting of Assistant City Auditors (ACA), the Deputy City Auditor (DCA), and the City Auditor (CA), is responsible for developing OCA’s annual audit service plan, accepting special request audits, and making audit team assignments. B.When developing OCA’s annual service plan and accepting special request audits throughout the year, in making audit team assignments, theOCA MTwill: 1.determine the technical knowledge, skills, and experience needed to complete each audit; 2. considerwhether the current OCA workforce possesses the combined technical knowledge, skills, and experience required to complete each project; and, if so 3. assignsuch combined professional competence to each project. C.When considering audit team competence, theOCA MTwill examine the team’s collective: 1.knowledge of Government Auditing Standards (GAS) applicable to the type of work involved and the education, skills, and experience to apply the knowledge to the work involved; 2.general knowledge of the environment within the City department or external entity being audited and the subject matter under review; 3.skills to communicate clearly and effectively, both orally and in writing regarding the subject matter involved; and 4.specialized skills appropriate for the work being performed, for example: a.statistical sampling, surveying and/or analysis methodologies, if needed; b.information technology, if the work involves information systems; c.engineering, if the work involves the review of engineering data; or d.specialized knowledge in subject matters, such as scientific, medical, environmental, educational, or another field, as needed. D.TheCAor designee shall make the final determination regarding whether assigned audit teams collectively possesses the professional

3.1.3 AssessingAudit Team Competence3 competence needed to properly perform the planned audits and other projects on the service plan and will document the results of this analysis in the service planning files. This determination will be documented in the “Memorandum to Document Staff Competence and Independence” along with the CA’s consideration of independence for staff assigned to specific projects, as described in OCA policy 3.1.2 “Assessing and Certifying Auditor Independence.” ThisMemorandum will be updated as appropriate when projects are added to the service plan during the year, E.When theCA or designeeconcludes that the assigned audit team does not possess the requisite professional competence required, he or she will consider the following options: 1.changing the composition of the audit team to include staff with the requisite skill set; 2.modifying assignment objectives, scope, and methodology to come within the qualifications of available staff; 3.arranging for the assignment of qualified staff from other departments of the City of Austin; 4.providing training to staff to attain the appropriate level of competence 5.using an outside or if appropriate, an internal expert; or 6.discontinuing the assignment. F.When the CA or designee decides which of the above choices best meets OCA’s requirements and needs, the appropriate ACA will ensure that documentation of that decision is included in the audit work papers. G.When the decision is made to use an outside expert, Policy 3.1.4, Use of Outside Experts, should be followed.

4 Section3Impairments to Independence MEMORANDUM TO DOCUMENT STAFF COMPETENCE Prepared by: Date: Purpose:To document consideration of auditor competence and independence during the planning and assignment process for audit projects for FY __________. Methodology:Each auditor met with the City Auditor and Deputy City Auditor to discuss the pending service plan, project preferences, any impairment to independence, as well as competencies, special skills, prior experience or special needs anticipated for any project on the service plan.The Annual Independence Statement was completed and approved, and any issues noted on the form. General issues about project needs are also noted here.[NOTE: This is an example of a methodology summary. The preparer should edit as necessary] Issues or Conclusions: Certification of Competence: In accordance withGovernment Auditing Standards3.40-3.43, I have assigned the staff as noted on the annotated service plan at _______________ and have determined they collectively possess the competence, technical knowledge, skills and experience needed to complete this audit. City Auditor or Designee: ________________________________Date: _