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2013 Office of City Auditor September 2013

2013 Office of City Auditor September 2013 . Creating a Competency Process . Presentation to the IIA Austin Chapter September 10, 2013. Kenneth J. Mory CPA , CIA, CISA. IIARF Competency Framework Building a Competency Plan Case Study. What We Will Cover.

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2013 Office of City Auditor September 2013

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  1. 2013 Office of City Auditor September 2013 Creating a Competency Process Presentation to the IIA Austin Chapter September 10, 2013 Kenneth J. Mory CPA, CIA, CISA

  2. IIARF Competency Framework Building a Competency Plan Case Study What We Will Cover

  3. “The ability of an individual to perform a job or a task properly, being a set of defined knowledge, skills, and behavior.” Defining Competency

  4. Changes in expectations of 21st century auditors • Changes in the Competency Landscape • Financial Crisis and Aftermath • Social Media • Cyber Threats • Governance Changes • Regulation Changes (Affordable Care Act and Pension Accounting) • Why developing a competency process is critical to ongoing credibility Why Address Competency Now?

  5. Insights Sustainability Governance Soft Skills Root Cause Analysis - Defensive Mechanisms Strong Core Skills and Knowledge Needed Competency?

  6. How to develop a competency process “pathway to ensure competency, capacity, and relevance” • Where to focus your competency efforts • Why all traits, skills, and knowledge are not created equal • How to progress through the higher levels of the Internal Audit Capability Model What Will You Get Out Of This?

  7. Competency Framework

  8. Competency Framework

  9. Competencies Expected

  10. The IIA Global Internal Audit Competency Framework Competency Framework

  11. A Process Approach

  12. Competency Process The 12 Step Process!

  13. Competency Process Description of Competency Capability Level Top-level professional and specialized skills Requisite skills/ competencies in place renewable and shareable Professionally qualified staff/Internal Audit Activity coordination Continued reliance on individual auditor Skills of individual auditor Level 5 Optimizing Level 4 Managed Level 3 Integrated Level 2 Infrastructure Level 1 Initial

  14. Austin Case Study

  15. Competency Process OCA STRATEGIC AUDIT PLAN CAE Identifies Needed Competencies B Evaluate Current Job Descriptions Evaluate Current Staff Competency Determine Competency Strategies A SME Training Recruiting IDENTIFY GAP Professional Judgment Current Internal Horizon External Risk-Based Prioritization of Competency Areas STRATEGIC COMPETENCY PLAN Competency Initiatives A Revise Organization Revise Job Descriptions Revise Priorities B

  16. TABLE 5 OCA Strategic Competency Plan

  17. Developing Integrated Auditors • Developing General Management Insight • Certification (Baseline) • Special Training • Removing the Mystique from IT Auditing • Becoming an Expert at Becoming an Expert • Defensive Mechanisms • Management Controls • Specialty Areas that are Key Competency

  18. Auditing Standards GAGAS, IPPF, and others City of Austin Government Council, Departments, Processes, Comprehensive Plan OCA’s Governance Role Audit Services, Integrity Services, Strategic Audit Plan Audit Process Planning; Fieldwork, Findings, and Evidence; Reporting; IT Audit; Fraud Audit Tools and Resources Office, City, and Professional Organization Resources OCA Academy - (15 week Boot Camp)

  19. Questions!

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