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Goals for this Session

“Getting an Audit From Project Initiation to Out the Door: Internal Controls and Tips for Ourselves” 20 th Annual Conference Guam July 29, 2009 Marion M. Higa State Auditor, Hawai‘i. Goals for this Session. Identify internal controls for our own offices

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Goals for this Session

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  1. “Getting an Audit From Project Initiation to Out the Door: Internal Controls and Tips for Ourselves”20th Annual ConferenceGuamJuly 29, 2009Marion M. HigaState Auditor, Hawai‘i

  2. Goals for this Session Identify internal controls for our own offices Sharpen supervisors’ awareness of how internal controls can trip us up or help us along Understand internal controls and tone at the top

  3. Internal Controls? For Ourselves? Outline for today: External governing framework Internal governing framework Personnel manual Work process

  4. Internal Controls? For Ourselves? (continued) Outline for today: Supervision and supervisors Elements of a finding: CCECR Communicating our work Quality control program

  5. Internal Controls? For Ourselves? (continued) Outline for today: Training program Record keeping Evaluation

  6. The external governing framework Where does your organization fit in your government? How was it created? What is your reporting chain? Does everyone in your unit or organization understand this framework?

  7. The internal governing framework Policies and procedures Job descriptions Organization chart

  8. Personnel manual ADA compliance Sexual harassment Family and Medical Leave Act Conditions of work Dress code

  9. Recent personnel issues Generational differences

  10. Work process and I/C snags along the way Planning Role of in-charge Basic legal research Risk assessment Scope creep Audit plan Work plan Hypothesis; theme

  11. Work process and I/C snags along the way (continued) Fieldwork Strength of evidence On-site work Electronic working papers

  12. Work process and I/C snags along the way (continued) Analysis and report production Analyst summaries “Reco-echo” Preliminary findings and recommendations; outline Analyst draft First edit Office draft Second edit

  13. Work process and I/C snags along the way (continued) Analysis and report production (continued) Edited draft Draft for comment Agency comments; “final pieces”: overview, response to the response, foreword, transmittal paragraph Final production and distribution Draft legislation Testimony

  14. Supervision and supervisors The doer; the delegator Role of checklists; GANTT charts Reports to supervisors Meetings

  15. The elements of a finding: CCECR Condition Cause Effect Criteria Recommendation

  16. Communicating our work Dealing with the media; who? how? Dealing with the legislature Power Point Writing: elevating the elegance

  17. eats shoots and leaves eats, shoots, and leaves

  18. active vs. passive voice common errors Style Guide

  19. Quality control program Internal program External program

  20. Training program New hire orientation and training All-staff training Supervisory training Personal development

  21. Record keeping

  22. Evaluation Staff Contractors Process

  23. Contact Us: Hawai‘i Office of the Auditor Kekūanaō‘a Building 465 S. King Street, Room 500 Honolulu, Hawai‘i 96813 Phone: 808-587-0800 FAX: 808-587-0830 E-mail: auditors@auditor.state.hi.us Web site: www.state.hi.us/auditor

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