8/30/2011
Auditing Strategic Objectives:
Turning Risk into Opportunity
August 30, 2011
Presenter’s Name
Tony Popanz – Risk Advisory Services Engagement Manager
Alec Arons – Risk Advisory Services Director
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Earning CPE Credit
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Experis™ Finance | Tuesday, August 30, 2011
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Auditing Strategic Objectives:
Turning Risk into Opportunity
August 30, 2011
Presenter’s Name
Tony Popanz – Risk Advisory Services Engagement Manager
Alec Arons – Risk Advisory Services Director
2
8/30/2011
Agenda
• Building the case for auditing strategic objectives
• Preparing internal audit for auditing strategic objectives
• Examples of strategic audit engagements
• Incorporating strategic risks into the audit plan
• Developing the competencies of the audit staff
• Final thoughts
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What Internal Audit Offers
• One of the great strengths of internal audit is its breadth and depth of
cross-functional knowledge of the business and the relationships built
over time with various parts of the organization
– Proven methodologies
– Understanding of risk appetite/tolerance, culture,
governance practices, and roles and responsibilities
– Familiarity with process flows, policies, and procedures
• Risk and exposures
• Internal controls
– Visibility across individual silos –understanding of the
interdependencies of various areas of the organization
– Interpersonal relationships (“Trusted Advisor”) – objectivity and
the sharing of insights across the organization
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Value Creating Evolution of Internal Audit
Value Protection
Managing Compliance,
Managing Crisis
Complying with corporate
governance standards
(fiduciary responsibility)
Avoiding personal liability
failure (the personal fear factor)
Value Creation
Minimizing Business
Uncertainty
Achieving global best practices
Understanding and evaluating
business risks
Understanding full range of risks
facing business today
Exploiting
Opportunity
Improving returns through
value-based management
Enhancing capital allocation
Protecting corporate reputation
Owning company crises
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IIA Professional Practices Framework
• Standard 2010: The chief audit executive must establish
risk based plans to determine the priorities of the internal
risk-based
audit department, consistent with the organization’s goals
– Standard 2010.C1: The chief audit executive should consider
accepting proposed consulting engagements based on the
engagement’s potential to improve management of risks, add
value, and improve the organization’s operations. Accepted
engagements
g g
must be included in the p
plan
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Types of Risks
• Exposure risk – potential negative events such as adverse
natural disasters,
disasters accidents,
accidents and lawsuits resulting in a
financial or reputation downside (uncertain future events)
• Uncertainty risk – distribution of all possible outcomes,
both positive and negative. In this context, risk management
seeks to reduce the variance between anticipated outcomes
and actual results (business decisions)
• Opportunity risk – implicit in the concept is that a relationship
exists between risk and return (business initiatives)
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COSO Categories of Risk
• Reporting risk – relating
to the effectiveness of
the entity’s financial
reporting process
• Compliance risk – relating
to the entity’s compliance
with applicable laws and
regulations
Source: COSO Enterprise Risk Management –
Integrated Framework (September 2004)
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COSO Categories of Risk
• Operations risk – relating to the
effectiveness and efficiency of
the entity’s operations,
including performance and
profitability goals
• Strategic risk – relating to the
entity’s effective utilization of
its resources to accomplish its
goals and objectives, which are
aligned with and supporting the
entity’s mission/vision
Source: COSO Enterprise Risk Management –
Integrated Framework (September 2004)
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Traditional vs. Nontraditional Auditing
• Traditional focus
–
–
–
–
Operational
O
ti
l
Financial reporting
Compliance
Fraud risks
• Nontraditional focus
– Auditing risks to achieving strategic objectives
– May encompass strategic initiatives such as acquisition due
diligence and integration or in-process reviews of strategic
projects and initiatives
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Strategic Risks
• Risks related to achieving strategic objectives relating to:
– Revenue growth
– New product development
– Expansion into new markets
– Acquisition and divestitures
– Restructuring
– Supply chain management
– Expense control
– Systems implementation
– Talent acquisition and retention
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Synergies with the Internal Audit Mission
• Optimize deployment of limited resources commensurate
with risk-based
risk based performance
• Reduce losses through coordinated risk awareness
• Achieve sustainable competitive advantage through
business performance enhancement
• Reduce costs through risk consolidation and
cross-functional efficiencies
• Integrate governance, risk and compliance with business
planning, investment and M&A
• Facilitate communication and awareness related to risk across
the organization
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Polling Question #1
What percent of your organization’s audit plan is linked to
strategic objectives?
A. Under 10 percent
B. 10-25 percent
C. 25-50 percent
D. Over 50 percent
E. Don’t know
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Preparing Internal Audit to Audit Strategic Risk
• For internal audit to be effective in auditing strategic risk there
are a number of critical success factors
– Understand the strategic planning process
– Clearly define the role of internal audit –
Assess the process and not the plan
– Deepen knowledge of the business, industry and competitive threats
– Leverage relationships to broaden understanding
– Link knowledge
g of risks and controls to strategy
gy
– Promote a dialogue - develop a series of open-ended questions rather
than audit programs and questionnaires
– Share knowledge and facilitate discussion
– Communicate effectively
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Strategic Planning Lifecycle Overview
• Evolution of Vision, Mission, Goals and Strategy
Vision
Mission
Goals
Strategy
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Strategic Planning Lifecycle Overview
• Start with the goals linked
to vision and mission
• Examine strategic alternatives
against assumptions
– Internal and external issues
– SWOT analysis
– Forecasting
Vision
Vision
Mission
Mission
Assess
Outcomes
Identify
Tasks
Goals
Goals
Strategy
gy
Strategy
• Formulate strategy
• Execute strategy
Formulate
Strategic
Objectives
Continuously
Improve
Define
Metrics
Assign
Resources
• Sustain strategy
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Auditing the Strategic Lifecycle
• Existence of a formal documented process
• Level of compliance with the process
• Adequacy of communication and vetting process
among alternative strategies
– Internal vs. external impacts
– Cross-functional involvement
• Review and approval process
• Documentation of the strategic objectives and
underlying assumptions
• Measurability of strategic objectives
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Auditing the Strategic Lifecycle
• Auditing key assumptions supporting strategic decision making
– O
Optimal
ti l timing
ti i iis after
ft strategy
t t
formulation
f
l ti but
b t before
b f
the
th organization
i ti
is committed (i.e., resources are committed and deployed)
– Examples
• Accuracy of assumptions regarding internal
and external opportunities and threats
• Pressure testing against adverse but plausible scenarios
• Recognition of interdependencies among risk factors
• Existence of evidence from unbiased sources
• Adequacy of support for conclusions drawn
• Mechanisms to continuously monitor for changes that
may invalidate original assumptions and expected outcomes
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Auditing the Strategic Lifecycle
• Examples of risk monitoring mechanisms
– Processes to continuously assess for changes to underlying
risks or the existence of newly discovered or emerging risks
– Early detection and reporting protocols for risk events originating
inside and outside of the organization
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Strategic Alignment
• Alignment between enterprise and business unit strategies
• Alignment between short term and long term
• Alignment with stakeholder interests
–
–
–
–
–
–
–
Customers
Employees
Shareholders
Creditors
Suppliers
Regulators
Public
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Strategic Metrics
• Metric Selection (e.g., KPIs, KRIs, Ratios)
–
–
–
–
Relevance
Reliability / Objectivity
Leading vs. Lagging Risk Indicators
Benchmarking – internal vs. external
• Metric Gathering Controls
– Inputs / Sources (accuracy, completeness, validity)
– Calculation (accuracy
(accuracy, validity)
– Outputs / Destinations (accuracy, timeliness)
• Monitoring and Reporting
– Monitoring performance gaps against interim targets
– Reporting frequency, medium, audience, escalation
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Performance Incentives
• Alignment to support the intended outcome
– Unintended side effects (e.g., diversion of resources
from critical operational or investment activities
to bring the project in well ahead of schedule)
– Gaming risks (i.e., sandbagging, distortions, and
other counterproductive behaviors)
• Should be SMART
– Specific, Measurable, Achievable, Relevant, Time-bound
• Consider industry norms
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Strategic Awareness
• Awareness and understanding of the vision and strategy
– Quality
Q lit off communication
i ti
• Top-down
• Bottom-up
– Across levels of the organization
– Across functions and departments
– Recognition
R
iti how
h
their
th i role
l impacts
i
t strategic
t t i objectives
bj ti
– Ability to recognize day to day impacts and leading indicators
– Level of confidence in the organization’s strategy
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Auditing Risks to Attainment
• Identify gaps between current state and required capabilities
– Process
P
– People
– Systems
• Assess likelihood of achieving strategic objectives
within a specified timeframe with current constraints
in budget, timeframe, and talent
• Recommend improvements to organizational capabilities
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Assessment tools
• Interviews
• Observation
• Testing
• Surveys
• Facilitated sessions
• Use of voting software
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Example: New product development
• Process
– D
Degree off pioneering
i
i – risk
i kb
brought
ht about
b tb
by th
the process
being new to the company or industry
– Complexity – difficulty or level of skill involved in new processes
to be performed
– Compliance – intellectual property rights, production (e.g., data
privacy, environmental), product liability, consumer protections
• People
– Qualifications of management and staff
– Level of management oversight
• Systems
– Impact of technological change
– Data integrity and the impact of inaccurate information
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Example: Due diligence for acquisition
• Process
– D
Do similarities
i il iti exist
i tb
between
t
acquirer
i and
d acquiree
i
processes so as to facilitate integration?
– Will the acquiree’s processes meet the current customer service
level agreements in place?
– Are adequate controls in place to ensure the accuracy
and completeness of internal and external reporting?
• People
– Is the organizational culture a fit, including common values, goals
and sense of accountability?
• Systems
– Will acquiree systems accommodate a shared service back-office
model and anticipated efficiencies?
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Strategic Project Auditing
• Definition of a project
• Examples
E
l off strategic
t t i projects
j t
–
–
–
–
New facility or plant
System deployment
New product development
Consolidation of operations
• Project lifecycle
–
–
–
–
–
Inception
Planning
Execution
Wrap-up
Post mortem
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Strategic Project Auditing
• Inception
– Is there a formal, documented project management methodology
for overseeing the project?
– Has a project risk assessment been performed, identifying risks
to achieving project objectives, and a mitigation plan?
– Do risks appear to be reasonably mitigated within the budget and
timeframe constraints set by
b the project?
– Is there a charter documenting project governance and oversight,
roles and responsibilities, timeline, communication plan,
deliverables and success metrics?
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Strategic Project Auditing
• Planning
– A
Are the
th planned
l
d ttasks,
k milestones,
il t
assigned
i
d resources, and
d ti
timelines
li
documented and appear realistic?
– What resources must each area contribute to the initiative and when?
Can the areas accommodate and maintain current service levels?
– Have the adequate internal and/or external resources with sufficient
skillsets been procured and scheduled?
– Are there any contingencies in what must be provided? Have those
contingencies been addressed with mitigation plans?
– What about task dependencies? Which tasks can indefinitely delay the
initiative as a whole?
– What controls are in place to monitor that the right things are
accomplished at the right time and within budget?
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Strategic Project Auditing
• Execution
– What about quality assurance and oversight controls
over work in process and the end product?
– Are milestone dates being met or are on track to being met?
– Are there review points or decision making gates between phases
to obtain approval to move forward?
– When changes to schedule, budget, or scope occur,
is a formal change order process being followed?
– What information and communication controls are in place to
ensure management is apprised of status and can intervene
in a timely manner as risks emerge to cost effectively
influence outcomes?
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Strategic Project Auditing
• Wrap-up
– Are the criteria satisfied in the final decision gate to consider
the initiative “live”? Can the information supporting this decision
be audited?
– Has a readiness assessment been completed? Will the
organization structure sustain the implementation going forward?
– Has change management occ
occurred
rred to ens
ensure
re that the
organization accepts the changes, has been sufficiently prepared
and trained, and is willingly accountable for the results?
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Strategic Project Auditing
• Post mortem
– Post implementation, were the expected outcomes achieved
(expected vs. actual results)?
– Will the desired outcomes be sustainable long term
(operationalized in the day-to-day, localized)?
– Are recommendations and lessons learned documented
and follo
followed
ed up
p on?
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Polling Question #2
The area our internal audit department intends to allocate the
most resources to strategically assist management
in the next year:
A. Merger/Acquisition due diligence or integration
B. New product development
C. Organizational restructuring or reengineering
D Shared services / Systems integration
D.
E. Expansion / New facilities
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Incorporating into the Audit Plan
• Risk assessment
– D
During
i th
the risk
i k assessment,
t iincorporate
t as a risk
i k ffactor
t assessed
d
against the risk universe (e.g., “Impact to Achieving Objectives”)
Impact to Achieving Objectives - Weighs the importance of the component risk in terms of meeting entity
objectives.
3
0
1
2
3
4
Risk events have negligible impact to entity objectives.
Risk events have minimal impact to entity objectives.
Moderate risk to entity objectives; management acknowledges impact to entity objectives may be substantial in
the short term (i.e. next 12 months) but will be surmountable in the longer term.
Major risk to entity objectives; management acknowledges impact will likely impair the organization's ability to
achieve objectives in the short term (i.e. next 12 months) but will be surmountable in the longer term. Or,
moderate risk to entity objectives; management acknowledges a substantial and continued, longer term
impact to entity objectives.
Major risk to entity objectives; management has indicated that risk events may permanently impair the
organization's ability to achieve certain objectives.
– Also leverage another risk factor, “Management Concern”,
to explore potential avenues into strategic risk
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Incorporating into the Audit Plan
• Conduct structured facilitative sessions with cross functional
groups of executives
– Discuss the known and emerging risks to strategic
plans and metrics business by business
• What must each function contribute to achieve the strategic plan?
• Which contributions are most at risk for success?
• What are the cause and effect issues and interdependencies
among risks?
– Cross-functional facilitation may involve Finance, Operations,
Information Technology, Sales/Marketing, Human Resources,
Compliance, Legal, Research and Development, Public Relations
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Additional Examples of Questions
to Initiate a Strategic Risk Dialogue
• What concerns do you have regarding revenue growth given that
competition is pricing to grow market share?
• The plan calls for margin improvement of 4 percent. Have you
factored on any potential commodity price increases or issues
with supplier availability?
• Do you have any specific concerns about the financial health
of key customers?
• Given staff reductions over the past 24 months,
months will your current
infrastructure support growth?
• What key metrics are being leveraged to measure progress and
detect early signs of under performance?
• What other tools or resources are required to achieve success?
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Incorporating into the Audit Plan
• Allocation for management requests
– T
Typical
i l allocation
ll
ti may b
be 10
10-20
20 percentt off resources
– Inquire of management regarding anticipated initiatives
(e.g., project proposals)
– Propose various alternatives to management for supporting
strategic initiatives
• Demonstrate Value
– Report cumulative bottom line contribution (cost recovery,
recovery
revenue and profitability enhancements)
– Report the number of strategic audits completed and proportion
of the total audit plan committed to strategic audits
– Follow-up on recommendations
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Polling Question #3
The biggest challenge in providing strategic value
to management is:
A. Lack of needed resource skillsets in internal audit
B. Lack of familiarity with management’s strategic objectives or initiatives
C. Management resistance to engage internal audit in strategic initiatives
D. Insufficient resources to address strategic initiatives
E No “seat
E.
seat at the table” during the strategic decision making process
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Positioning Internal Audit for success
• The audit committee and management need to be
confident in the capability of IA to perform the assessment
• In many organizations the reputation of audit is that
they are not strategic
• Focus on value creation versus value preservation
• Define the skills and competencies needed to assess
strategic
g risks
• Identify who on the staff has the requisite skills and capabilities
• Create plans to develop / acquire the needed competencies
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Core competencies for internal auditors
• Released in 2010 in conjunction with the CBOK Study the IIA
Research Foundation released the Global Internal Audit Survey
• Survey included a report on Core Competencies for Today’s
Internal Auditor
• Report recognizes the changing expectations of audit and discusses
the required core competencies for auditors relating to general
competencies, behavioral skills and technical skills for CAE’s,
audit managers and audit staff
• Report highlights that there are certain competencies expected
at each level and also a common set of competencies for each level
Source: 2010 IIA Global Internal Audit Survey
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Core competencies for internal auditors
• The survey identifies four competencies as common to each role:
– C
Communications
i ti
skills
kill (including
(i l di oral,
l writing,
iti
report writing and presentations).
– Problem identification and solution skills
(including core conceptual analytical thinking).
– Keeping up to date with industry and regulatory changes
and professional standards.
– Understanding the business.
• While each of these skills is critical to positioning internal
audit as an effective resource for assessing strategic risks,
understanding the business is a recurring theme encountered
in many internal audit departments.
Source 2010 IIA Global Internal Audit Survey
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Understanding the Business
• Understanding the business implies that the auditor:
– F
Focuses upon emerging
i risks
i k tto the
th key
k value
l d
drivers
i
of the business
– Understands the context of the findings, including the implications
and mitigating factors
– Understands the root cause(s) rather than symptoms
– Makes recommendations that are compelling, relevant, in
sufficient depth, and practical to implement (e.g. cost vs. benefit)
– Is responsive to requests for consultative assistance on
resolving issues while maintaining the necessary independence
and objectivity
– Can propose various alternatives to management for
supporting strategic initiatives
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Core competencies for internal auditors
• The other competencies identified by level are as follows:
– IA Staff
St ff
• Competencies with accounting frameworks, tools and techniques
• Competency with IT frameworks, tools and techniques
– Management
• Organizational skills (including project and time management).
• Conflict resolution/negotiation skills.
– Chief Audit Executives
• Ability to promote the value of the internal audit function
within the organization
• Conflict resolution/negotiation skills
Source 2010 IIA Global Internal Audit Survey
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Competency Development
• Leading practice within most organizations is to
– Define the role based competencies required to grow
– Develop learning programs to promote
competency development
– Create individual plans to develop and deepen the
skills of the team
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Competency Development
• A leading practice is to create learning maps by role that
highlight the competency levels required and the learning
opportunities available to develop these skills
• Learning maps promote an integrated learning experience
that link formal learning with experiential learning
• Learning maps should consist of
– Structured learning– directed and self-directed
– Experiential learning
– Coaching and mentoring
• Evaluation and updates of the learning maps should be linked
to goal setting and engagement staffing so that professionals
can obtain a broad range of experience
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Competency Development
• Structured learning - includes formal training programs and
reading relevant articles and publications specific to the
industry and the skills you are trying to acquire.
– In house and third party seminars and training
– Book and general business magazines
– Industry trade journals
– Public filings
– Networking through the IIA, Industry Associations and
Professional Groups
– Leverage access to digital content and tools available
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Competency Development
• Experiential learning – hands on learning opportunities to
enhance or develop new skills
–
–
–
–
–
–
–
–
–
Focused assignments
Stretch assignments
Shadowing
Special projects and task forces
Volunteering
Rotation programs (lines of business,
business various disciplines)
Guest auditor programs
Auditor exchanges
Increased exposure to executive management
and audit committee
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Competency Development
• Coaching and mentoring
– Play a valuable role in developing talent
– Formal and informal mentors
– Respect the time of your mentor or coach
– Clearly defined goals
• Networking
• Knowledge acquisition
• Skills development
– Honor mutual commitments
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Polling Question #4
I regard the following type of learning to be the most effective in
my growth and development:
A. Structured learning
B. Experiential learning
C. Coaching and mentoring
D. All of the above
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Final Thoughts
• Not mutually exclusive from core traditional assurance activities
– Places
Pl
greater
t emphasis
h i on th
the value
l d
drivers
i
off th
the b
business
i
– Does not neglect “keeping the lights on” assurance activity
• Evolutionary considerations
– Management culture
– Management perception of internal audit
– Audit Committee-level support
• Competencies and skills
– Communications
– Problem solving
– Industry knowledge
• Independence considerations
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Questions?
For more information please contact:
Tony Popanz
Risk Advisory Services Engagement Manager
(414)-231-1110
Anthony.Popanz@experis.com
Alec Arons
Risk Advisory Services Engagement Manager
(267)-765-2677
Alec.Arons@experis.com
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Webcast evaluation
A link to our CPE Learning Event Survey is
now located in the chat box in the control panel
Please take a few minutes
to provide us with your feedback
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Experis™ Finance delivers innovative solutions that help
companies create competitive advantage, custom
tailoring our professional resourcing and project solutions
to fit our clients’ needs in the areas of risk advisory, tax
and finance & accounting.
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More information
For more information, please visit
www.experis.us
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