La lecture en ligne est gratuite
Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres
Télécharger Lire

Report on Internal Audit QA and Improvement Program

De
2 pages
TEXAS DEPARTMENT OF HOUSING AND COMMUNITY AFFAIRS www.tdhca.state.tx.us Rick Perry BOARD MEMBERSGOVERNOR C. Kent Conine, Chair Gloria Ray, Vice ChairMichael Gerber Leslie Bingham EscareñoEXECUTIVE DIRECTOR Tomas Cardenas, P.E. Thomas H. GannJuan S. Muñoz, Ph.D. May 28, 2009 To: The Governing Board of the Texas Department of Housing and Community Affairs Re: Report on the Internal Audit Division’s Quality Assurance and Improvement Program The Institute of Internal Auditors’ International Professional Practices Framework (Standards), updated in January 2009, require that the director of internal audit develop and maintain a quality assurance and improvement program that includes both internal and external assessments of the internal audit division. The objective of the internal and external assessments is to evaluate the internal audit activity’s conformance with the definition of internal auditing, the Standards and the code of ethics. Internal assessments must include ongoing monitoring of performance of the internal audit activity as well as periodic reviews performed through self-assessment. The newly revised Standards require that the results of these periodic assessments are communicated to the board at least annually. The internal audit division at the Department maintains an ongoing quality assurance program and performs ongoing monitoring as required. In addition, the internal audit division ...
Voir plus Voir moins

Vous aimerez aussi

T
EXAS
D
EPARTMENT OF
H
OUSING AND
C
OMMUNITY
A
FFAIRS
The Texas Department of Housing and Community Affairs – Internal Audit Division
Report # 09-1032
May 2009
221 East 11th - P.O. Box 13941 - Austin, Texas 78711-3941 - (800) 525-0657 - (512) 475-3800
www.tdhca.state.tx.us
Rick Perry
G
OVERNOR
Michael Gerber
E
XECUTIVE
D
IRECTOR
May 28, 2009
To:
The Governing Board of the Texas Department of Housing and Community Affairs
Re:
Report on the Internal Audit Division’s Quality Assurance and Improvement Program
The Institute of Internal Auditors’
International Professional Practices Framework
(Standards),
updated in January 2009, require that the director of internal audit develop and maintain a quality
assurance and improvement program that includes both internal and external assessments of the
internal audit division.
The objective of the internal and external assessments is to evaluate the
internal audit activity’s conformance with the definition of internal auditing, the Standards and the
code of ethics.
Internal assessments must include ongoing monitoring of performance of the internal audit activity as
well as periodic reviews performed through self-assessment.
The newly revised Standards require that
the results of these periodic assessments are communicated to the board at least annually.
The internal audit division at the Department maintains an ongoing quality assurance program and
performs ongoing monitoring as required. In addition, the internal audit division recently completed a
self-assessment. The scope of this self-assessment included the audit projects with reports released
between December 2007 and December 2008.
The methodology consisted of performing a
comprehensive review of the audit working papers for the projects released from December 2007
through December 2008, and included observations and discussions with internal audit staff. The self-
assessment was conducted by a senior project manager new to both the Department and the internal
audit division who did not participate in the audits under review.
Based on the review of the audit working papers and the discussions with internal audit staff during
this self-assessment, the internal audit division fully complies with the definition of internal auditing,
the Standards, and the code of ethics.
This opinion, which is the highest possible rating, means that
polices, procedures and practices are in place to implement the Standards and that the requirements
necessary for ensuring the independence, objectivity, and proficiency of the internal audit function
were met.
B
OARD
M
EMBERS
C. Kent Conine,
Chair
Gloria Ray,
Vice Chair
Leslie Bingham Escareño
Tomas Cardenas, P.E.
Thomas H. Gann
Juan S. Muñoz, Ph.D.
The Texas Department of Housing and Community Affairs – Internal Audit Division
Report # 09-1032
May 2009
Two opportunities for self-improvement were noted:
Although all of the audits are carefully planned and all planning working papers and audit
programs are reviewed by the director of internal audit prior to the start of fieldwork, the audit
program does not clearly document the timing of this approval process. As a result, a step will
be added to the standard audit program to ensure that the approval is clearly documented prior
to the start of fieldwork.
The audit division encourages feedback from all stakeholders and actively solicits feedback
from the audited divisions via a customer survey.
Although the surveys are provided to the
audited division for every audit performed and feedback is sincerely encouraged, the survey
response rate is only 25%.
Obtaining more client feedback would allow the internal audit
division to continue to enhance its performance. As a result, the internal audit division has
begun using an automated third-party survey and will send out the surveys on an annual basis
instead of at the end of each project so that the anonymity of the respondents is increased.
To satisfy the Standards, the quality assurance and improvement program must also include external
assessments.
An external peer review must be performed once every three years.
The next external
peer review for the Department’s internal audit division is scheduled for the fall of 2009.
If you have any questions regarding our quality assurance process or the recently completed self-
assessment, please let me know.
Sincerely,
Sandra Q. Donoho, MPA, CISA, CIA, CICA, CFE
Director of Internal Audit
cc:
Michael Gerber, Executive Director
Tim Irvine, Chief of Staff
Un pour Un
Permettre à tous d'accéder à la lecture
Pour chaque accès à la bibliothèque, YouScribe donne un accès à une personne dans le besoin