L Audit Interne en débit 5G

Transcription

1 L Audit Interne en débit 5G Florilège d innovations en 2017 BENOÎT HAREL, DIRECTEUR, IFACI CERTIFICATION 1

2 Degree of support for innovation Degree of support for innovation Internalisation Internalisation Commitment Why did we do it any other "Why way? did we do it any other way?" We like to do it this way Contact Awareness Understanding Engagement I know what it is Involvement Commitment I m being told about something Involvement Time This looks OK I see the implication for me/us Let s test it. Let s do it "We like to do it this way" "Let s test it. Let s do it" «Rien n'est plus fort qu'une idée dont Engagement "This looks OK" l'heure est venue.» Awareness Contact Understanding "I know what it is" "I m being told about something" Time "I see the implication for me/us" 2

3 «Changes provide challenges for internal auditors to do things differently so that internal audit add greater value and remain relevant as part of the internal control & governance structure.» Communications Business Acumen Problem Solving Teaming Facilitation Foresight Project Management Critical Thinking Change Management The Institute of Internal Auditors, Internal Audit and Innovation The IIA The Competency Wheel, October

4 AMELIORATION CONTINUE INNOVATION EFFICACITE 4

5 Objective based Internal Auditing Setup of the Objectives Register Model of Shareholder Value Drivers Put into motion of the Assurance Map Consolidated reporting on Business Goals Common focus on actual and measurable targets and achievements Insightful, proactive, and future-focused auditing Advanced contribution to the strategic roll-out and feedback loop Development of strategic management mindset 5

6 Global Internal Assurance function CEO and Board sponsorship Roadmap for gradual and controlled convergence Common process on control of Governance Risk Compliance Rationalised allocation of resources Clear-cut provision of assurance services Quality and structure of GRC data Customised expansion of objectivity principles to control functions GRC Datawarehouse and System Distinct functional reporting lines per function to the governance committees 6

7 «Le véritable voyage de découverte ne consiste pas à chercher de nouveaux paysages, mais à avoir de nouveaux yeux.» A la recherche du temps perdu (1918) 7

8 Collaborative Cloud-based Auditing & Reporting Performance of Thematic Audits Development of Poles of Expertise Basic Ruling for Team Cooperation Roll-out of a Cloud-based Tool Real-time overview of the targeted report Sound emulation and collaboration Smooth project management on reporting phase Better sharing of ideas and communication skills 8

9 Digital Tablet-based Reporting Combination of Word and Acrobat tools Reengineering of the report layout Specific focus on executive summary Development of new functionalities Enhancement of the security features Revamping of the communication process Key messages pushed to the executive management tool Focus on data visualisation Availability for management interactions 9

10 «On ne résout pas les problèmes avec les modes de pensée qui les ont engendrés» 10

11 Continuous ERM Auditing Systematic in-depth review of ERM system Feeds of a structured ERM database Quarterly consolidation of cumulative data Standardised assessment criteria Evergreen focus on emerging & orphan risks Embedded & streamlined assessment Regular feedback to the governing bodies Robust opinion based on broaden scope Multi-faceted assessment model 11

12 GRC Maturity Grading model based on COSO2013 Tri-dimensional grading model Consistent and aligned criteria per level Outcomes based rules for overall opinion Articulation with audit objectives Promotion of an holistic assessment Generally accepted GRC framework Easy-to-use and objective model Allowing robust comparisons over time 12

13 Auditing focused on Issue Resolution and Management Commitment Allocate 50% of the standard audit time to problem solving and strategic thinking Replace the audit report by a customised summary template to key stakeholders Develop after-audit services to monitor progresses Efforts are more focused on solutions Well reasoned, funded and thorough recommendations Impact on decision-making and executive managers Outcome-oriented mindset of the organisation 13

14 «Innovation distinguishes between a leader and a follower.» The Innovation Secrets 14

15 Unique Auditing Slidedeck & Logical Writing Combination of Planning Memorandum, Kick-off & Closing Presentation and Report Information provided once and for all Slides used an re-used along the mission Specific communication merging strategy, Allocation of resources to substantive work Optimised focus on key messages Clarity and visual cues for the stakeholders Attractive and easy-to-read documents structure and format 15

16 Professional Tutorship & Career Acceleration Programme Sponsorship of the Director General Close interaction with Human Resources Integration in the overall talent programme Attractive training and audit assignments Higher retention of talented employees Future group leaders well versed with GRC Enhanced IA capacity with regular inflow Positive ratchet effect on internal audit Mastery of broad-based technical skills, familiarity with all business units, ability to build networks across the organisation 16

17 Lessons learned from Lean6sigma Auditing Roll-out of Sipoc, Pareto, Ishikawa, Valuestream, Raci tools Packaged toolbox with built-in support Broaden capabilities for auditing complex Summarised and targeted communication Enhanced analytical skills Advanced sharing of business knowledge High-quality reusable deliverables systems Partnership with the quality function 17

18 «Oser ; le progrès est à ce prix. Toutes les conquêtes sublimes sont plus ou moins des prix de hardiesse.» Les Contemplations 18

19 AMELIORATION CONTINUE INNOVATION EFFICACITE 19