PROVINCIAL INTERNAL AUDIT RETREAT:
MPUMALANGA
INTERNAL AUDIT JOB STANDARDISATION & BENCH MARKING
Presenter: Jeff Hlongwane (NT) & Gert Oelofsen (DPSA)
|
Capacity Building: National Treasury
| 29 August 2013
PURPOSE
To develop benchmark job descriptions and grades for the job category of
state accountant ( Public Financial Management ) and related disciplines
including Asset Management , Enterprise Risk Management, Internal Audit
and Supply Chain Management
2
Approach
Working groups / task teams were established consisting of representatives
from National Lead Cluster departments and Offices of the Premier as well
as representatives from National and Provincial Departments.
The working group had to :
• Collect information and perform research ,
• Arrange meetings and work sessions
• Consult and provide inputs with regard to the generic benchmark job
descriptions and work streams
• Consolidate inputs and evaluate the relevant jobs
3
4
BENCHMARK JOB DESCRIPTIONS
• 5 levels were developed
– Trainee Internal Auditor
– Internal Auditor
– Senior Internal Auditor
– Internal Audit Manager
– Chief Audit Executive
5
: Trainee Internal Auditor
Job Title : Trainee Internal Auditor
Job Purpose:
Undertake basic internal audit assurance and consultancy engagements to
support the implementation of the Internal Audit Operational Plan, providing
assurance on governance, risk management and control processes in
accordance with IIA Standards and legislative framework
6
Trainee Internal Auditor (cont.)
KEY PERFORMANCE AREAS :
1.
Contribute to the development of strategic internal audit plans
– Participate in the development of the annual internal audit operational plan.
– Render support with the coordination with other internal and external service
providers of assurance.
2. Assist the accounting officer in maintaining efficient and effective controls and
achieving the objectives of the department by participating in the evaluation of
the department’s controls/objectives, to determine their effectiveness and
efficiency through internal audits.
– Participate in the development of proposals to determine the scope of
allocated internal audits.
– Collect analyse and interpret data for purposes of the development of the
engagement work program.
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Trainee Internal Auditor (cont.)
– Assist with the execution of internal audits.
– Develop findings and recommendations for the enhancement of basic
controls/processes.
– Assist with monitoring progress on the implementation of agreed upon action
plans.
3. Collect information and participate in the compilation of reports to the accounting
officer and audit committee.
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Trainee Internal Auditor (cont.)
4. Keep up to date with new developments in the internal audit
environment. This would, inter alia, entail the following:
– Study professional journals and publications to ensure that
cognisance is taken of new developments.
– Monitor and study the relevant sector, legislative, standards changes
and policy frameworks continuously.
– Engage in continuous professional development activities relevant
(tools and techniques) as required/prescribed.
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Trainee Internal Auditor (cont.)
• CAREER PATHING
• Compliance with the requirements of higher posts.
• AMENDMENTS TO JOB DESCRIPTION
• The Head of Department or his/her nominee reserves the right to make
changes and alterations to this job description, as he/she may deem
reasonable, after due consultation with the post holder
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Trainee Internal Auditor (cont.)
INHERENT REQUIREMENTS
• Consult the competency frameworks determined by the IIA, Common
Body of Knowledge, and the National Treasury for Internal Auditing.
APPOINTMENT REQUIREMENTS
The following requirements may be considered for appointment
• A relevant 3 year tertiary qualification.
• Membership of the IIA SA (Compulsory)
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2. Internal Auditor
Job title :
• Internal Auditor
Job Purpose:
• Execute internal audit assurance and consultancy engagements to
support the implementation of the Internal Audit Plan, providing
assurance on governance, risk management and control processes in
accordance with IIA standards and legislative framework
12
2. Internal Auditor (cont.)
KEY PERFORMANCE AREAS
1. Contribute to the development of strategic internal audit plans
– Participate in the identification of the key risk areas for the institution
emanating from current operations as set out in the strategic plan and
risk management strategy.
– Participate in the development of the three year strategic risk based
internal audit plans.
– Participate in the development of the annual internal audit operational
plan.
2. Participate in the coordination with other internal and external service
providers of assurance to ensure proper coverage to minimise
duplication of effort.
13
2. Internal Auditor (cont.)
3. Assist the accounting officer in maintaining efficient and effective
controls and achieving the objectives of the department by evaluating
the department controls/objectives, determine their effectiveness and
efficiency through internal audits according to the internal audit plan.
– Participate in the development of proposals to determine the scope of
allocated internal audits.
– Collect analyse and interpret data for purposes of the development of
the engagement work program.
– Execute the allocated internal audits.
– Develop findings and recommendations for the enhancement of
controls/processes.
– Compile audit reports for each engagement.
– Monitor progress on the implementation of agreed upon action plans.
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2. Internal Auditor (cont.)
4. Collect information and participate in the compilation of reports to the
accounting officer and audit committee.
– Progress reports against audit plan.
– Quarterly reports.
– Annual reports.
5. Keep up to date with new developments in the internal audit
environment. This would, inter alia, entail the following:
– Study professional journals and publications to ensure that
cognisance is taken of new developments.
– Monitor and study the relevant sector, legislative, standards changes
and policy frameworks continuously.
– Engage in continuous professional development activities relevant
(tools and techniques) as required/prescribed.
15
2. Internal Auditor
INHERENT REQUIREMENTS
Consult the competency frameworks determined by the IIA, Common Body
of Knowledge, and the National Treasury for Internal Audit.
APPOINTMENT REQUIREMENTS
The following requirements may be considered for appointment
• A relevant 3 year tertiary qualification.
• Completion of the 2 years IAT learnership from the IIA.
• Membership of the IIA SA (Compulsory)
CAREER PATHING
Compliance with the requirements of higher posts.
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3.Senior Internal Auditor
Job Title :
Senior Internal Auditor
Job Purpose :
Supervise and execute internal audit assurance and consultancy
engagements to support the implementation of the Internal Audit
Operational Plan, providing assurance on governance, risk management
and control processes in accordance with IIA Standards and legislative
framework.
17
3.Senior Internal Auditor ( cont.)
KEY PERFORMANCE AREAS
1. Supervise and participate in the development of strategic internal audit
plans.
– Identify the key risk areas for the institution emanating from current
operations as set out in the strategic plan and risk management
strategy.
– Participate in the development of the three year strategic risk based
internal audit plans.
– Participate in the development of the annual internal audit operational
plan.
– Participate in the coordination with other internal and external service
providers of assurance to ensure proper coverage to minimise
duplication of effort.
18
3.Senior Internal Auditor ( cont.)
2. Supervise assistance to and assist the accounting officer in maintaining
efficient and effective controls and achieving the objectives of the
department by evaluating the department’s controls/objectives, to
determine their effectiveness and efficiency through internal audits.
– Develop proposals to determine the scope of allocated internal
audits.
– Collect analyse and interpret data for purposes of the development of
the engagement work program.
– Develop the engagement work program.
19
3.Senior Internal Auditor ( cont.)
– Supervise and execute the allocated internal audits.
– Develop findings and recommendations for the enhancement of
controls/processes.
– Compile and review audit reports for each engagement.
– Monitor progress on the implementation of agreed upon action plans.
3. Review, collect information and compile reports to the accounting officer
and audit committee.
– Progress reports against audit plan.
– Quarterly reports.
– Annual reports.
20
3.Senior Internal Auditor ( cont.)
4. Keep up to date with new developments in the internal audit
environment. This would, inter alia, entail the following:
– Study professional journals and publications to ensure that
cognisance is taken of new developments.
– Monitor and study the relevant sector, legislative, standards changes
and policy frameworks continuously.
– Engage in continuous professional development activities relevant
(tools and techniques) as required/prescribed.
21
3.Senior Internal Auditor ( cont.)
5. Supervise employees to ensure an effective internal audit service. This
would, inter alia, entail the following.
– General supervision of employees.
– Allocate duties and perform quality control on the work delivered by
supervisees.
– Advise and lead supervisees with regard to all aspects of the work.
– Manage performance, conduct and discipline of supervisees.
– Ensure that all supervisees are trained and developed to be able to
deliver work of the required standard efficiently and effectively.
22
3.Senior Internal Auditor ( cont.)
INHERENT REQUIREMENTS
• Consult the competency frameworks determined by the IIA, Common
Body of Knowledge, and the National Treasury for Internal Audit.
APPOINTMENT REQUIREMENTS
The following requirements are applicable.
• A relevant 3 year tertiary qualification.
• Completion of the General Internal Auditing (including IAT learnership –
(three years)) learnership from the IIA plus 2 year internal audit
experience.
• Membership of the IIA SA (Compulsory)
CAREER PATHING
• Compliance with the requirements of higher posts.
23
4.Internal Audit Manager
Job Title :
• Internal Audit Manager
Job Purpose
• To manage the sub-directorate internal audit to ensure the
implementation of the Internal Audit Plan, provide assurance on
governance, risk management and control processes in accordance with
IIA Standards and the legislative framework, review and implement
internal audit methodologies policies and procedures.
24
4.Internal Audit Manager ( cont.)
KEY PERFORMANCE AREAS
1. Manage the internal audit sub directorate
– Assist the accounting officer in maintaining efficient and effective
controls and achieving the objectives of the department by evaluating
the department’s controls/objectives, to determine their effectiveness
and efficiency through internal audits.
– Communicate the results of internal audit engagements.
– Review, collect information and compile internal audit reports to the
accounting officer and audit committee, compile progress reports
against audit plan, Quarterly reports and annual reports.
25
4.Internal Audit Manager( cont.)
– Monitor the policy and legislative framework to ensure that
cognizance is taken of new developments.
– Develop and maintain internal audit methodologies policies and
procedures.
– Provide advice and guidance to role players on the requirements and
implementation of internal audit methodologies policies and
procedures.
– Implement, monitor and report on the Quality Assurance
Improvement Program
– Develop and maintain internal audit methodologies policies and
procedures.
26
4.Internal Audit Manager( cont.)
– Provide advice and guidance to role players on the requirements and
implementation of internal audit methodologies policies and
procedures.
– Implement, monitor and report on the Quality Assurance
Improvement Program
2. Develop strategic internal audit plans.
– Identify the key risk areas for the institution emanating from current
operations as set out in the strategic plan and risk management
strategy.
– Participate in the development of the three year strategic risk based
internal audit plan.
– Develop the annual internal audit operational plan.
27
4.Internal Audit Manager( cont.)
3. Participate in the coordination with other internal and external service
providers of assurance to ensure proper coverage to minimise
duplication of effort.
4. Keep up to date with new developments in the internal audit
environment. This would, inter alia, entail the following:
– Study professional journals and publications to ensure that
cognisance is taken of new developments.
– Monitor and study the relevant industry, legislative, standards
changes and policy frameworks continuously.
– Engage in relevant continuous professional development activities
(tools and techniques) as required/prescribed.
28
4.Internal Audit Manager( cont.)
5. Manage the sub-directorate Internal Audit.
– Maintain discipline
– Manage performance and development
– Undertake Human Resource and other related administrative
functions
– Establish , implement and maintain efficient and effective
communication arrangements
– Develop and manage the operational plan of the sub-directorate and
report on progress as required
– Develop implement and maintain processes to ensure proper control
of work
29
4.Internal Audit Manager( cont.)
•
•
•
•
•
•
Compile and submit all required administrative reports.
Serve on transverse task teams as required.
Procurement and asset management
Plan and allocate work
Quality control of work delivered by employees
Functional technical advice and guidance
30
4.Internal Audit Manager( cont.)
INHERENT REQUIREMENTS
• Consult the competency frameworks determined by the IIA, Common
Body of Knowledge, and the National Treasury for Internal Audit.
APPOINTMENT REQUIREMENTS
• The following requirements are applicable:
• A relevant 3 year tertiary qualification
• Registration as a Certified Internal Auditor plus 3 year internal audit
supervisory/management experience;
• Membership of the IIA SA (Compulsory)
CAREER PATHING
• Compliance with the requirements of the higher posts.
31
5. Chief Audit Executive
Job Title :
Chief Audit Executive
Job Purpose
Manage the internal audit activity to support the accounting officer by
providing independent assurance on governance, risk management and
control processes in accordance with the definition of internal auditing, the
internal audit charter, the code of ethics, the IIA Standards and the
legislative framework, develop, review and implement internal audit
methodologies policies and procedures.
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5. Chief Audit Executive ( cont.)
1. Manage the internal audit activity
– Provide strategic direction and leadership
– Support the accounting officer in maintaining efficient and effective
controls and achieving the objectives of the department by evaluating
the department’s controls/objectives, to determine their effectiveness
and efficiency through internal audits.
– Manage the collection of information for internal audits and the
compilation of internal audit reports to the Accounting Officer and
Audit Committee
– Report on the performance of the Internal Audit Activity and the
results of internal audit engagements.
33
5. Chief Audit Executive ( cont.)
– Manage the monitoring of the policy and legislative framework to
ensure that cognizance is taken of new developments.
– Manage the development and maintenance of internal audit
methodologies policies and procedures.
– Provide advice and guidance to role players (internal and external) on
the requirements and implementation of internal audit methodologies
policies and procedures.
– Develop, implement, monitor and review the effectiveness of the
Quality Assurance Improvement Program
– Communicate the results of internal audit engagements.
– Manage support to the Audit Committee.
– Monitor and report on the implementation of interventions identified
as outcomes of audits.
34
5. Chief Audit Executive ( cont.)
2. Develop strategic internal audit plans.
– Manage the identification of the key risk areas for the institution
emanating from current operations as set out in the strategic plan and
risk management strategy.
– Develop the three year strategic risk based internal audit plan.
– Manage the development of the annual internal audit operational
plan.
35
5. Chief Audit Executive ( cont.)
3. Coordinate with other internal and external service providers of
assurance and consulting services to ensure proper coverage to
minimise duplication of effort. ( Combined Assurance)
4. Keep up to date with new developments in the internal audit
environment. This would, inter alia, entail the following:
– Study professional journals and publications to ensure that
cognisance is taken of new developments.
– Monitor and study the relevant sector, legislative frameworks,
standard changes and policy frameworks continuously.
– Engage in relevant continuous professional development activities
(tools and techniques) as required/prescribed.
36
5. Chief Audit Executive ( cont.)
5. Manage the Internal Audit Activity.
– Resource planning for the activity
– Maintain discipline
– Manage performance and development of employees
– Undertake Human Resource and other related administrative
functions
– Establish implement and maintain efficient and effective
communication arrangements
– Develop and manage the strategic and operational plan of the
Internal Audit Activity and report on progress as required
– Develop implement and maintain processes to ensure proper control
of work
37
5. Chief Audit Executive ( cont.)
•
•
•
•
•
•
Compile and submit all required administrative reports.
Serve on transverse task teams as required.
Procurement and asset management
Plan and allocate work
Quality control of work delivered by employees
Functional technical advice and guidance
38
5. Chief Audit Executive ( cont.)
• INHERENT REQUIREMENTS
• Consult the competency frameworks determined by the IIA, Common
Body of Knowledge, the National Treasury for Internal Audit and the SMS
determined by the DPSA.
• APPOINTMENT REQUIREMENTS
• The following requirements are applicable:
• A relevant 4 year tertiary qualification
• Registration as a Certified Internal Auditor plus 5 years internal audit
management experience;
• Membership of the IIA SA (Compulsory)
CAREER PATHING
• Compliance with the requirements of the higher posts.
39
PROJECT PLAN : 2013/14
No
Activity
Period 1
1
Workshop with DPSA to consolidate
input from PSEPC members
May 2013June 2013
2
Consultation for Public Comments
August 2013September
2013
3
Final consolidation (CB & DPSA)
Sept – Oct
2013
4
Job evaluation & grading (DPSA)
Nov –Jan
2014
5
Influence issuing of the directive for the
implementation of the developed JD’s
by DPSA
Feb – March
2014
Approach
Send a memo / letter to
PT’s,PAG’s & CAE’s for inputs
and comments.PAG’s to
coordinate. Other provincial
forums?
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Special Thank You to
•
•
•
•
•
•
•
Mpho Nkwane – Gauteng
Andre Nel – North West
Gert Oelofse – DPSA
Glory Makhubele – DPSA
Zolisa Zwakala – OAG IA Support
Jeffrey Hlongwane – OAG Capacity Building
Public Sector CAE Forum
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Please email comments to
Manfred Moses
Internal Audit Capacity Building
• Tel : 012 315 5592
• Cell: 0824920347
• Email : manfred.moses@treasury.gov.za
THANKS