JOB STANDARDISATION:
INTERNAL AUDIT JOBS
MPUMALANGA INTERNAL
AUDITOR’S RETREAT
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PURPOSE
The purpose is to inform the meeting on the
legislative framework, the process and the
practices
followed with the compilation of
benchmark job descriptions and grading levels for
internal auditors
To consult and obtain you views and inputs
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LEGISLATIVE DETERMINATIONS
• In terms of the PSR an EA shall, inter alia,
prepare a strategic plan for his/her department
stating –
▫ Core objectives based on legislative and functional
mandates
▫ Service delivery improvement plan (Batho Pele)
▫ Describe the core and support activities to achieve
the core objectives
▫ Specify the functions that will be performed
internally and those that will be contacted out.
.
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LEGISLATIVE DETERMINATIONS
• Based on the strategic plan the EA shall
▫ Determine the organisational structure in terms of core
and support functions
▫ Define the posts necessary to perform the relevant
functions
▫ Grade the posts with the job evaluation system
determined by the Minister for Public Service and
Administration
• The aforementioned should be done by –
▫ Complying with the requirements in paragraphs 5.1
and 5.2 of the Treasury Regulations
▫ Avoiding duplications of functions
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LEGISLATIVE DETERMINATIONS
▫ Specifying the information systems required to achieve
the goals, targets and core objectives
▫ Promoting efficient, economic and effective use of
resources
▫ Improving the functioning of departments by applying
working methods reallocation, simplification and
coordination of work and elimination of unnecessary
functions
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LEGISLATIVE ENVIRONMENT
• Adopted decentralised framework to promote efficiency
• Unjustifiable differences in the structure of units
performing similar functions and the grading of similar
jobs
• In an effort to address this situation one of the
mechanisms adopted was the developed of generic
functional structures and benchmark job descriptions
and grading levels
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COMPILING OF JOB DESCRIPTIONS
• From the aforementioned it is clear that to develop good
job descriptions the job functions, inputs, process,
outputs, requirements and the environment of the job
should be well know and well researched
• For the development of the IA job benchmark job
descriptions the following was considered
▫ Inputs from internal audit practitioners from national
departments, provinces and the National Treasury
(consulted IPSA code of conduct, King III, COSO,
COCO and CADBURY)
▫ The relevant stipulations in the PFMA
▫ The relevant stipulations in the Financial Regulations
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COMPILING OF JOB DESCRIPTIONS
▫ Issues identified by the National Treasury that should
receive attention (audit queries)
▫ The
Competency
Framework
for
Financial
Management
▫ The competency
clusters, competency titles and
definitions in the Technical Competency Dictionary
▫ The occupational role for internal auditors
▫ The generic organisational structure for Corporate
Management
▫ Internal Audit Framework: National Treasury
▫
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COMPILING OF JOB DESCRIPTIONS
▫ Guidelines for Internal Audit: National Treasury
▫ International Standards for the Professional Practice
of Internal Auditing
▫ Inputs by the Internal Audit Public Expert Practice
Committee
▫ Inputs by departments
▫ The requirements for each job
▫ Relationship with the internal audit committee
▫
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PROCESS
• Points of departure
▫ Generic benchmark job descriptions are developed
▫ Departed from the pure function production level (coal
face) job and other job levels determined from this
level
▫ Should consider whether different work streams are
required (IT audits?)
▫ Determined the performer levels required in the Public
Service environment
▫ Had to deal with the complexity of the Public Service
namely “small”, “medium” and “large” work
environments
▫
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PROCESS
▫ Principle applies that all jobs do production work, higher
levels do more complex and supervisory/middle
management work
▫ The Technical Competency Dictionary provides for 4
occupational roles
▫ Occupational role one entail routine transactional work
which does not appear in the internal auditing function
▫ Occupational role 4 covers the SMS and was addressed
through the Chief Audit Executive
▫ We therefore dealt with occupational roles 2 and 3 where
job descriptions for four work levels was developed namely
Trainee Internal Auditor, Internal Auditor, Senior Internal
Auditor and Internal Audit Manager
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PROCESS
▫ Competence role 2 covers the jobs of Trainee Internal
Auditor and Internal Auditor
▫ Competence role 3 covers the jobs of Senior Internal
Auditor and Internal Audit Manager
▫ Four job descriptions were developed based on the
functions and requirements of the jobs
▫ These levels still need to be tested with job evaluation
(may not support )
▫ If there are regrades the cost of implementation must
be defrayed from departmental budgets, however, this
is becoming an issue
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WAY FORWARD
• The benchmark job description will have to be adjusted
to reflect amendments to the Treasury Regulations and
other policy changes
• The benchmark job descriptions will need to be job
evaluated
• The benchmark job descriptions may need to be
consulted with EAs and accounting officers
• Decisions will have to be taken on implementation
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THANK YOU
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