Auditing Skills. Introduction. Session No Carol Robinson, CIH, CSP Vice President Specialty Technical Consultants, Inc. Oakland, California
|
|
- Erica Booth
- 6 years ago
- Views:
Transcription
1 Session No. 716 Auditing Skills Carol Robinson, CIH, CSP Vice President Specialty Technical Consultants, Inc. Oakland, California Debby Shewitz, CSP Owner Shewitz Consulting, LLC Cleveland, Ohio Introduction Many EHS professionals participate in audits in some way, shape or form. Audits may be conducted to evaluate EHS regulatory compliance, management systems (such as ISO 14001), sustainability practices, and even financial practices (where the whistleblower protections are enforced by OSHA). EHS professionals may be on either side of the audit, either as auditors or as auditees. However, unless they are part of a dedicated audit department, many EHS professionals may be unaware that there are US and international consensus standards and guidelines for the competencies that an EHS auditor is expected to possess. This is because, as of now, US companies tend not to place much emphasis on requiring these competencies in their audit teams. That, in turn, is because there is not yet much demand by the companies customers for certification of such competencies, the way there may be for ISO 9000, CE mark, or even ISO certification. However, there is a clear, if early, international trend towards placing an emphasis on competence rather than education/training of personnel who perform all types of critical tasks, including audits. Therefore, it will become increasingly important for EHS professionals to understand the core competencies that an auditor must have, if they wish to conduct audits as part of their careers. This session will present an overview of the current guidelines related to EHS auditor skills, along with a brief discussion of the emerging trends in competence evaluation. It also highlights a few of the critical skills/competencies that are significantly different from those that an EHS generalist might typically have.
2 Guidelines for Auditor Competencies There are two main published guidelines for EHS auditor competencies. One is ISO 19011, Guidelines for Auditing Management Systems, and the other is the EHS Auditor Competency Framework from the trilateral working group of the Institute of Internal Auditors (IIA), the Auditing Roundtable (AR), and the Board of Environmental, Health & Safety Auditor Certifications (BEAC). ISO This standard from the International Organization for Standardization was first issued in It provides guidance to organizations who conduct quality audits under ISO 9001 and environmental audits under ISO as to how to manage and conduct audits. Although the standard is officially focused on auditing management systems, the summary section states The application of ISO 19011:2011 to other types of audits is possible, provided that special consideration is given to the specific competence needed. Section 7 of the standard addresses Competence and Evaluation of Auditors, and has the following contents: 7.1 General 7.2 Determining auditor competence to fulfil the needs of the audit programme 7.3 Establishing the auditor evaluation criteria 7.4 Selecting the appropriate auditor evaluation method 7.5 Conducting auditor evaluation 7.6 Maintaining and improving auditor competence As you can see, this whole clause is very heavily focused on measurable elements of auditor competence. The list of competencies included in section 7.2 is too long to reproduce in its entirety here. The key personal attributes that are suggested as being important include being: Ethical; Open-minded; Tactful; Observant; Able to adjust easily to different situations; Decisive; and Able to work equally well independently and as part of a team. Key knowledge and skills include: Subject matter knowledge; Knowledge of audit principles, procedures and techniques along with the ability to apply that knowledge; Ability to organize work so that the audit is completed within the agreed time schedule while ensuring that there is appropriate prioritization of, and focus on, matters of significance; and Ability to communicate effectively both orally and in writing.
3 It is important to note that the 2004 edition of ISO stated that auditors should be evaluated for competence primarily based on their education (e.g. degree) and experience (years of work and years of auditing). The 2011 edition states that auditors should be evaluated for competence based on an evaluation to be conducted using a combination of methods including records review, feedback, interviews, observation and testing of knowledge and skills. This is further evidence of the growing emphasis on measurable skills rather than simple training. EHS Auditor Competency Framework This framework is was issued jointly in 2008 by three organizations that are devoted to auditing. These are: IIA The Institute of Internal Auditors This is an international professional membership organization for the global profession of internal auditing AR The Auditing Roundtable This is a professional membership organization dedicated to the development and professional practice of EHS auditing. BEAC - The Board of Environmental, Health & Safety Auditor Certifications BEAC is a certification body, comparable to the Board of Certified Safety Professionals (BCSP), which issues professional certifications relating to environmental, health, and safety auditing and other scientific fields. The Framework is summarized in the following diagram:
4 EHS Auditing Competency Framework Chemical Pollutant Hazards Internal Management Controls Environmental Legislation Pollution Control Technology Environmental Media Sustainability Information Technology Interviewing Computer Literacy Coaching/Mentoring Ethics Objectivity Reasoning Technical Competencies Functional Competencies Conflict Resolution Observation Supervision Project Management Foundational Competencies Adaptability Diligence Communication Statistical Concepts Health and Safety Impacts Health & Safety Standards Health and Safety Legislation Risk Assessment Security Writing Literacy Time Management Working Papers Legal Protections Interpersonal Intuition Analyzing Copyright The Auditing Roundtable, Inc All Rights Reserved 1 Personal attributes are included in several areas of the BEAC Standards, however specific personality traits are not included, as these are considered by BEAC to be subjective. Regarding skills and knowledge, the Competency Framework states: Auditors shall have adequate qualifications, technical knowledge, training, professional experience and proficiency in the discipline of auditing to perform their assigned audit tasks. Competency means the ability to apply knowledge to situations likely to be encountered and to deal with them without extensive recourse to technical research and assistance. Competency is the responsibility of the organization managing auditing activities and of each individual auditor. Qualifications of the auditor or audit team, including technical knowledge, training, professional experience and proficiency, shall be commensurate with the objectives, scope and complexities of the audit assignment. An auditor s technical knowledge, training and professional experience shall be adequate to achieve audit objectives and shall include, but not be limited to, each of the following commensurate with each individual auditor s responsibilities:
5 Characteristics and analysis of management systems. Regulatory requirements and EH&S policies. EH&S control systems and technologies. Facility operations. Potential EH&S impacts and hazards/risks associated with the types of facilities and operations to be audited. Additionally, the Competency Framework states that auditors should have the following skills and knowledge: Ability to recognize and evaluate the materiality and significance of deviations from good management practice; Skills in communications, team dynamics, conflict resolution, leadership and decision making; Appreciation of the fundamentals of such subjects as environmental sciences, health and safety, industrial hygiene, information technology, engineering, law, business processes, risk and other sciences, sufficient to be able to recognize the existence of problems or potential problems and to determine the further research to be undertaken or the assistance to be obtained; and A certain competency level, demonstrated through a means such as recognized certification. The Competency Framework document states that Auditors are not expected or required to have all technical competencies to function as a qualified auditor. Obviously nobody knows everything in detail. An auditor must have technical competency in the portion of the audit that s/he is assigned to address, but most audits of any size will use a team of auditors to make sure there is technical knowledge about all of the topics in the audit scope. In addition, the document states that Auditors are expected to have some skill level in most foundational and functional competencies. So depending on the structure of an audit team, maybe an individual auditor doesn t need to be quite as strong in their writing skills, knowing that the audit team leader will be polishing the written findings for the report, and certainly there are ways to cover for people who may not be as strong in IT or computer literacy. The Competency Framework also has a matrix to clarify the relative importance of each of the identified competencies, depending on the role a person is playing in the audit function. They identify 5 roles: an Audit Program Director (who would be in internal person who is responsible for overseeing a business s overall audit program), an Audit Team Leader, a general Auditor, a Subject Matter Expert Auditor (someone brought in to look at a relatively narrow, specialized topic), and a Guest Auditor (typically someone who works at a sister facility who is there to add insight as to how the facility implements requirements, or who is learning auditing skills, etc.) The importance is designated on a scale of is not necessary, 2 is preferable to have, 3 is should have, and 4 is must have. The full Competency Framework document can be found online at: A comparison of the BEAC and ISO (2011) guidelines for auditor competence can be found online at:
6 The Real World Reading through the guidelines above, a natural reaction might be sure, those are important traits, skills and knowledge for any professional. What about them is so special to auditing? To answer that, let s define the purpose of auditing. There are numerous definitions, many of them related to financial audits. For this discussion, let s use a slightly modified version of the ISO definition: A systematic, independent and documented process for obtaining evidence and evaluating it objectively to determine the extent to which requirements are being met. Keeping in mind this definition, along with the fact that auditors are allotted a fixed amount of time in which to accomplish the goals of the audit, and many of the critical auditor s skills should become readily apparent. One of the first things the auditor must do is to collect meaningful evidence related to the processes and topics being audited. This leads to the importance of communication skills the auditor must be able to express clearly what information s/he is asking for, and must be able to listen openly to the answers that are given. Information may not always be presented in a textbook format, so the auditor needs to be able to follow a trail of information in order to form a complete picture of the situation. Many of the people who are being asked for information, especially front line operating and maintenance personnel, may well feel uncomfortable being asked questions, which can make it look like they don t understand things as well as they actually do, or lead them to give incomplete answers. Auditors need to be able to talk with all levels of personnel in a way that puts them at ease as much as possible (recognizing that the manner may vary with different people, and different positions in the organization). They also need to have a reasonably well-developed sense of when the people they re talking with may be nervous, confused, or possibly even trying to cover something up, in order to be able to decide where the answers fit in with the overall evidence that s being gathered. Auditors need to keep in mind that the people being audited have a stake in the outcome of the audit. At the minimum, most people have a sense of pride about their work, and they will want it to be perceived in a good light. In addition, the organization is being judged by an audit, and this judgment may make its way into individual people s performance reviews or other job evaluations. Some organizations are progressive enough to understand that it s beneficial if an audit uncovers deficiencies before they turn into and accident, or before they re found by regulatory agency, and will welcome an auditor s observations where things can be improved. Other organizations may become defensive or take it personally when deficiencies are found. Auditors need to be able to pick up on the culture of the organization, be tactful about how they present bad news and be flexible in the wording of their findings (especially in writing) so as to make the information palatable to the organization (especially when the organization may have
7 thought they were doing everything correctly). They must also be able to admit where there is room for differing opinions or interpretations about some requirements, and willing to do more research as needed to come to an agreement about the proper application of the requirement to the specific situation. At the same time, auditors must not give up their integrity if after all efforts there s still a disagreement with an organization about deficiencies, the auditor must be strong enough to stand by his or her evaluation. As mentioned, there will be a fixed amount of time allotted for an audit, which means that not every single bit of information about a process or topic can be evaluated in depth. It is typically stated that an audit is a snapshot in time. Conditions may have been different just before the auditor saw them, and may change right after the auditor leaves. In order to stay within the limits of the allotted time, auditors need to know how to use statistical sampling methods (e.g. how many completed hot work permits to review out of the total that were used during the time period being audited) in order to get a reasonably accurate picture of an overall activity. They must also be able to prioritize the critical risks for the operation, so that if time becomes limited, the focus is given to the most important topics and activities, rather than spending too much time on the nitpicky details of less important items. Time limitations also typically mean that the auditor has to be able to adjust schedules on a moment s notice, come up with different approaches to collecting the required information and evidence, go off and work independently at certain times, and come back and work collaboratively with other members of the audit team to pool their information and reach joint conclusions about what they ve seen. Conclusion Every EHS professional needs to have technical knowledge about the environmental, health and safety regulations, management systems, and best practices that apply to his/her area of responsibility. But technical proficiency is just the beginning for being a successful auditor. EHS professionals who wish to include auditing activities as a significant part of their careers need to add knowledge about audit techniques, and have or develop additional skills in order to be successful. Bibliography Board of Environmental, Health & Safety Auditor Certifications (BEAC) EHS Auditor Competency Framework. ( International Organization for Standardization (ISO) Guidelines for Auditing Management Systems. ISO Geneva, Switzerland : ISO.
Standards for the Professional Practice of Environmental, Health and Safety Auditing
Standards for the Professional Practice of Environmental, Health and Safety Auditing Board of Environmental,Health&Safety Auditor Certifications 247 Maitland Avenue Altamonte Springs, Florida 32701-4201
More informationIMDRF. Final Document. Regulatory Authority Assessor Competence and Training Requirements. IMDRF MDSAP Work Group
IMDRF/ WG /N6 FINAL:2013 IMDRF International Medical Device Regulators Forum Final Document Title: Authoring Group: Regulatory Authority Assessor Competence and Training Requirements IMDRF MDSAP Work Group
More informationAnnex IV: Competency Framework
Making the railway system work better for society. NSA Monitoring 120 Rue Marc Lefrancq BP 20392 FR-59307 Valenciennes Cedex 1 / 11 Contents 1. Introduction... 3 2. Roles and responsibilities... 3 2.1.
More informationHow to Hire a Consultant
There are three reasons to hire a consultant: 1. You don t have the time 2. You don t have the expertise 3. You need a neutral or external perspective How to Hire a Consultant OPG s long-term relationships
More information30 Course Bundle: Year 1. Vado Course Bundle. Year 1
30 : Year 1 Vado s 30 Year 1 Vado 1. Employee Career Aspirations Coaching Career Development 2. Communicate Clear and Concise Messages Communication Skills for Managers 3. Conflict Management Expectations
More informationSeven ways to be a highly effective person in any environment
IX. Committees and Teamwork A strong, functional committee structure is often the working base from which a society will be able to carry out its mission. The outcome of any committee effort provides opportunities
More informationAttendance Attendance refers to the consistency that an employee shows in turning up for work and completing their normal work hours.
Position Title: Evaluation Period: Attendance Attendance refers to the consistency that an employee shows in turning up for work and completing their normal work hours. Employee regularly fails to meet
More informationMENTORING G UIDE MENTEES. for BY TRIPLE CREEK ASSOCIATES, INC Mentoring Guide for Mentees
MENTORING G UIDE for MENTEES BY TRIPLE CREEK ASSOCIATES, INC. www.3creek.com 800-268-4422 Mentoring Guide for Mentees 2002 1 Table of Contents What Is Mentoring?... 3 Who Is Involved?... 3 Why Should People
More informationCoaching for Talent Development and Employee Engagement
Coaching for Talent Development and Employee Engagement If you wish to improve the skills of your employees, you must plan to observe them (or their results) and provide them with feedback. If you re like
More informationImplementation Guide 1312
Implementation Guide 1312 Standard 1312 External Assessments External assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the
More informationDetermining Your Performance Evaluation Mindset
Determining Your Performance Evaluation Mindset You should respond to this quiz as you actually think. The result of this quiz does not need to be shared. Answer each question true (T) or false (F) 1.
More informationManagers at Bryant University
The Character of Success for Managers at Bryant University Interviewing Guide (Revised 8/25/04) Career Strategies, Inc. Boston, MA A New Approach to Interviewing for Managers at Bryant University An interviewer
More information2012 IIA Standards Update
2012 IIA Standards Update International Internal Audit Standards Board (IIASB) October 2012 1 Session Overview Why the Standards matter Standards-setting due process The key changes in 2012 Best practices
More informationThe Continuing Competence Program for Psychologists Practicing in Nova Scotia. A Guide for Participants
The Continuing Competence Program for Psychologists Practicing in Nova Scotia A Guide for Participants Guide Revised April 2017 1 Table of Contents Introduction to the Continuing Competence Program.3 1.
More informationRegistration Details. How to Interpret the Report?
Mettl Leadership Development Report sample sample.report@mettl.com Test Taken on: September 13, 2017 0:4:09 PM IST Finish State: Normal Registration Details Email Address: sample.report@mettl.com First
More informationTEAM ALIGNMENT TRUST INSIDE. report. assessments. for Team Name January 30, 2010
TRUST INSIDE assessments TEAM ALIGNMENT report for Team Name January 30, 2010 www.integroleadership.com support@integroleadership.com Copyright Integro Learning Company Pty Ltd, Australia Copyright Integro
More informationInternal Audit Charter
Internal Audit Charter 1. Introduction (QLD) Financial and Performance Management Standard 2009, the Subordinate Legislation made under the Financial Accountability Act 2009, requires that: The internal
More informationWhat would a Toastmaster Map to Mentoring look like? "
Page 1 of 8 What would a Toastmaster Map to Mentoring look like? Why is Mentoring in Toastmasters important to you? We will learn more that we expect. Perhaps even gain some wisdom This free booklet can
More informationImplementation Guide 1200
Implementation Guide 1200 Standard 1200 Proficiency and Due Professional Care Engagements must be performed with proficiency and due professional care. Revised Standards Effective 1 January 2017 Getting
More informationBest Practices for Establishing a Cost-Effective Internal Audit Function. Article by Heidi Wier June 2016
Best Practices for Establishing a Cost-Effective Internal Audit Function Article by Heidi Wier June 2016 Best Practices for Establishing a COST-EFFECTIVE INTERNAL AUDIT FUNCTION BY HEIDI WIER The heightened
More informationHOW YOUR CAREER BACKGROUND CAN HELP YOU BECOME A BUSINESS ANALYST
By Laura Brandenburg Lesson Objective: After completing this lesson, you ll be able to identify strengths from your career background that will directly support your transition into business analysis.
More informationJob Interview Guide. 2. To clarify data on the application form, apparent inconsistencies, time gaps or other missing information.
Job Interview Guide The Job Applicant Interview should be an exchange of information and feelings and the development of an understanding between two involved people. Objectives of The Interview 1. To
More informationKentucky State University Office of Internal Audit
Draft for Discussion Only P&P Manual Section - Policy# I. Function and Responsibilities MISSION Mission Statement Definition of Internal Auditing PURPOSE, AUTHORITY, RESPONSIBILITY Audit Charter STANDARDS
More informationHow to Engage Employees. A Guide for Employees, Supervisors, Managers, & Executives
How to Engage Employees A Guide for Employees, Supervisors, Managers, & Executives 1 Introduction Employee Engagement is a good in and of itself. What is Employee Engagement? Employee engagement is the
More informationSupervisor s Guide: Performance Evaluations
Supervisor s Guide: Performance Evaluations Table of Contents Introduction... - 2 - Benefits of Productive Performance Meetings... - 3 - Performance Goals Help Employees... - 3 - Performance Goals Help
More informationDIXIE STATE UNIVERSITY 2017 Staff Employee Annual Review
DIXIE STATE UNIVERSITY 2017 Staff Employee Annual Review Annual evaluation period is the calendar year (January December). Supervisors must evaluate all full-time staff employees who have been in their
More informationrisk management ERM Roles & Responsibilities In Community Banks: Who is Responsible for What?
risk management ERM Roles & Responsibilities In Community Banks: Who is Responsible for What? By: John Hurlock, President JohnHurlock@smarterriskmanagement.com Kelly Lutinski, National Director KellyLutinski@smarterriskmanagement.com
More informationASIC speaks on Improving and Maintaining Audit Quality & The Role of Others
CPA Australia Podcast - Episode 16 - Transcript ASIC speaks on Improving and Maintaining Audit Quality & The Role of Others INTRO: Hello and welcome to the CPA Australia Podcast your source for business,
More informationWatson Glaser III (US)
Watson Glaser III (US) Development Report Candidate Name: Organization: Pearson Sample Corporation Date of Testing: (dd mm yyyy) Page 1 of 15 How to Use Your Report Success in the 21st century workplace
More informationCOACHING USING THE DISC REPORT
COACHING USING THE DISC REPORT TAKING THE NEXT STEP Congratulations! You ve taken the first vital step in showing that you are a champion in your organization that wants to make a difference. Your employees
More informationTTI Personal Talent Skills Inventory Sales Management version
TTI Personal Talent Skills Inventory Sales Management version John Demonstration File Opportunity for Talent 4-19-2006 Copyright 2004-2006. Target Training International, Ltd. and Dr. D. Mefford. INTRODUCTION
More informationMAXAR TECHNOLOGIES INC. CORPORATE GOVERNANCE GUIDELINES
MAXAR TECHNOLOGIES INC. CORPORATE GOVERNANCE GUIDELINES The Board of Directors (the Board ) of Maxar Technologies Inc. (the Company ) has adopted the following Corporate Governance Guidelines (the Guidelines
More informationLEADING IN YOUR VOLUNTEER ORGANIZATION LEVEL 5 PROJECT
LEADING IN YOUR VOLUNTEER ORGANIZATION LEVEL 5 PROJECT TABLE OF CONTENTS 2 Introduction 3 Your Assignment 4 Assess Your Skills 5 Competencies 5 Volunteer Leaders and Members 6 When You Lead 7 Respect and
More informationVITAMIN SHOPPE, INC. CORPORATE GOVERNANCE GUIDELINES
VITAMIN SHOPPE, INC. CORPORATE GOVERNANCE GUIDELINES These Corporate Governance Guidelines ( Guidelines ) were adopted by the Board of Directors (the Board ) of Company Vitamin Shoppe, Inc. (the Company
More informationINTERNSHIP STARTER HANDBOOK For Community Providers
OFFICE OF INTERNSHIPS INTERNSHIP STARTER HANDBOOK For Community Providers Thank you for your interest in partnering with California State University San Marcos to provide internship opportunities to CSUSM
More informationHR Workshop: Facilitator s Guide
HR Workshop: Facilitator s Guide (3.5 hours) This workshop can be facilitated 1:1 or with a larger group. Materials Needed HR Tool Kit (including forms, guides, templates, OJT Package, People Skills topics,
More informationWatson-Glaser III Critical Thinking Appraisal (US)
Watson-Glaser III Critical Thinking Appraisal (US) Development Report Candidate Name: Organization: Pearson Sample Corporation Date of Testing: 21-11-2017 (dd-mm-yyy) 21-11-2017 Page 1 of 15 How to Use
More informationNEW SKILLS AND PARTNERSHIPS IN IT ASSET MANAGEMENT
NEW SKILLS AND PARTNERSHIPS IN IT ASSET MANAGEMENT TRENDS FROM MATURING LICENSE MANAGEMENT TEAMS The Oracle LMS Steering Group Oracle Open World India 2017 New Delhi The Oracle License Management Services
More informationPotential Appraisal. Process and Guidelines
Potential Appraisal Process and Guidelines Table of contents The basis for Potential Appraisal... 2 The Potential Appraisal Process... 2 How we will carry out the potential appraisal in 2010... 3 Guidelines
More informationINTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) ATTRIBUTE STANDARDS 1000 Purpose, Authority and Responsibility The purpose, authority, and responsibility of the internal
More informationStructured Interview Guide for Student Employment at Central Michigan University
St Structured Interview Guide for Student Employment at Central Michigan University Developed by: Melissa Brittain Joseph Dettmann Beth Dewildt Elizabeth Hendricks Adam Johnson Jeffrey Labrador Kimberly
More informationManagerial Competency Guide
Managerial Performance Evaluation and Reappointment Recommendation Managerial Competency Guide Division of Human Resources Competency List: I. Accountability II. III. IV. Communication Skills Customer
More informationManagerial Competency Guide
Managerial Performance Evaluation and Reappointment Recommendation Managerial Competency Guide Division of Human Resources Competency List: I. Accountability II. III. IV. Communication Skills Customer
More informationPCEF guidance notes. Area E Leadership and management
PCEF guidance notes Area E Leadership and management Unit PC9 Recruit and develop people This unit relates to the role of recruiting and developing people. You are expected to play a part both in analysing
More informationCareer Paths in Safety
Career Paths in Safety The primary focus of safety practice is to prevent incidents and accidents that may lead to injuries, illnesses, damage to property and equipment, or harm to the environment. Many
More informationCoaching the Toxic Employee Dennis Wade Tyler Wade
Coaching the Toxic Employee Dennis Wade Tyler Wade Copyright 2012 by Dennis Wade. All rights reserved. Coaching the Toxic Employee Dennis Wade and Tyler Wade All rights reserved. No parts of this book
More informationLesson 4: Continuous Feedback
PURPOSE The purpose of Lesson 4 is to describe how effective performance management is critical to the DoD culture of high performance; identify trust behaviors between supervisors and employees that build
More informationA Guide to Competencies and Behavior Based Interviewing. HR Toolkit
A Guide to Competencies and Behavior Based Interviewing HR Toolkit 2015 Competency models help make transparent the skills an agency needs to be successful. Start by identifying competencies that predict
More informationLearning Resource. Babcock International Group. Allocate and monitor the progress of work.
Babcock International Group www.babcock.co.uk/theknowledge Learning Resource Allocate and monitor the progress of work Introduction This handout is about ensuring the work required in your area of responsibility
More informationInternational Standards for the Professional Practice of Internal Auditing (Standards)
Attribute Standards 1000 Purpose, Authority, and Responsibility The purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent
More informationSupervision: Helping People Succeed
Supervision: Helping People Succeed Part Two Nelson Layag info@layag.com Warm up Since taking Supervision Part 1... What have you tried? What have you shared? What have you thought about (differently)?
More informationAUDIT COMMITTEE NOVEMBER 2017
A G U I D E F O R T H E U N I V E R S I T Y O F F L O R I D A F O U N D A T I O N AUDIT COMMITTEE NOVEMBER 2017 University of Florida President Kent Fuchs TABLE OF CONTENTS FOREWORD... 2 Tom Mitchell,
More informationThe Responsibilities of the Board, Structure, and the Committee
The Responsibilities of the Board, Structure, and the Committee Structure of the Board of Directors The Board of Directors comprises nationally accepted knowledgeable and competent persons who are responsible
More informationEmerging Bank Leaders Mentor Match Program Guidelines
Emerging Bank Leaders Mentor Match Program Guidelines www.uba.org/ebl leaders@uba.org hp://collaborate.uba.org EMERGING BANK LEADERS MENTOR MATCH: A NEW MEMBER BENEFIT PROGRAM OVERVIEW Who can participate?
More informationLesson 6: Evaluating Performance
PURPOSE The purpose of Lesson 6 is to explain the Evaluating Phase; show how and why an employee should provide input to a final performance appraisal discussion; describe the benefits of continuous feedback
More informationAll rights reserved.
All rights reserved. No part of this book may be reproduced in any manner without written permission except in the case of brief quotations embodied in critical articles and reviews. For information please
More informationRepublic of Kosovo. Office of the Auditor General. Audit Quality Management Guide
No 01.1/2009 Republic of Kosovo Office of the Auditor General Audit Quality Management Guide 9 June 2009 Contents Page Number Foreword Chapter 1: Introduction 1 Chapter 2: Audit Quality Management an the
More informationContents 5. Building and Maintaining an Effective Team 6. An Overview of Planning and Estimating
TEAMFLY vi Contents 5. Building and Maintaining an Effective Team 77 The Mechanics of Building a Team 78 Team Leadership Starts on Day One! 83 Fostering Teamwork and Synergism 88 Getting the Most from
More informationControl Environment Toolkit: Internal Audit Function
III. MODEL DOCUMENT: INTERNAL AUDIT DEPARTMENT CHARTER ADOPTED BY THE AUDIT COMMITTEE OF THE COMPANY MEETING MINUTES NO OF 20 SIGNATURE OF THE CHAIRPERSON OF AUDIT COMMITTEE DATED THIS DAY OF, 20 Approved
More informationnew Board members are provided with a thorough orientation process;
BOARD CHARTER Role and Responsibilities The Board of Directors is responsible for the stewardship and future well-being of the Institute of Internal Auditors Australia (IIA-Australia). The Board should
More informationEffective Mentoring Relationships: The Mentor s Role (Part 1 of 2) by Dr. Linda Phillips-Jones
Effective Mentoring Relationships: The Mentor s Role (Part 1 of 2) by Dr. Linda Phillips-Jones Whether your mentoring relationship is thriving or merely coasting along, it makes sense to take a close look
More informationCity of Sacramento Police Department
Candidate Preparation Manual City of Sacramento Police Department 2017 Dispatcher III Assessment Process PREPARED BY: CPS HR Consulting 241 Lathrop Way Sacramento, CA 95815 www.cpshr.us COPYRIGHT 2017
More informationPractice Advisory : Quality Assurance and Improvement Program
Practice Advisory 1300-1: Quality Assurance and Improvement Program Primary Related Standard 1300: Quality Assurance and Improvement Program The chief audit executive must develop and maintain a quality
More informationEnvironmental Professional Intern (EPI) Mentoring Guidelines
Institute of Professional Environmental Practice 600 Forbes Avenue, 339 Fisher Hall, Pittsburgh, PA 15282 USA Phone +1-412-396-1703; Fax +1-412-396-1704; E-mail ipep@duq.edu Environmental Professional
More informationPosition Description Conciliator. Reports to Team Manager
Position Description Conciliator Reports to Team Manager Background Utilities Disputes is a not-for-profit organisation, providing dispute resolution and other related services to the utilities sector.
More informationEXPRESSION OF INTEREST (EOI)
EXPRESSION OF INTEREST (EOI) For selection of ECO Canada Licensed EP Trainers to conduct: ECO Canada Approved Environmental and Sustainability Training Programs (Pilot Project) JULY 14, 2014 1 P a g e
More informationSTÄMPFLI GROUP THE STÄMPFLI CORPORATE CULTURE
STÄMPFLI GROUP THE STÄMPFLI CORPORATE CULTURE THE STÄMPFLI CORPORATE CULTURE Our corporate culture encourages the right of employees to have a say and to help shape the company as well as promoting health,
More informationA Guide to Competencies and Behavior Based Interviewing
A Guide to Competencies and Behavior Based Interviewing 9.14.2015 HR Toolkit http://www.unitedwayofcolliercounty.org/maphr 2015 Competence is the ability of an individual to do a job properly. Job competencies
More informationHiring a Quality Auditor:
Hiring a Quality Auditor: Your Guide to the Selection Process Contact information Address Phone number Website 20641-374_importance of hiring a quality auditor_r1.indd 1 Copyright 2016 American Institute
More informationHiring a Quality Auditor:
Hiring a Quality Auditor: Your Guide to the Selection Process Contact information Address Phone number Website 20641-374_importance of hiring a quality auditor_booklet.indd 1 TABLE OF CONTENTS Introduction...
More informationRole of Internal Audit
Final Report: 2012 Executive Study on the Strategic Role of Internal Audit Vonya Global: Executive Study on the Strategic Role of Internal Audit Final Report December 2012 Table of Contents Executive Summary...
More informationGuide to Conducting Effective Performance Evaluations
1. Introduction Guide to Conducting Effective Performance Evaluations Performance evaluations are just one element of effective performance management. The overall goal of performance management is to
More informationInternal Audit Quality Analysis Evaluation against the Standards International Standards for the Professional Practice of Internal Auditing (2017)
Internal Audit Quality Analysis Evaluation against the Standards International Standards for the Professional Practice of Internal Auditing (2017) Assessor 1: Assessor 2: Date: Date: Legend: Generally
More informationTHE 3 R S OF VOLUNTEER MANAGEMENT: Recruitment Retention Recognition
THE 3 R S OF VOLUNTEER MANAGEMENT: Recruitment Retention Recognition Two Main Reasons Why People Volunteer They were asked They want to do something good for others and their community What Prevents People
More informationInternational Standards for the Professional Practice of Internal Auditing (Standards)
INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) Attribute Standards 1000 Purpose, Authority, and Responsibility The purpose, authority, and responsibility of the
More informationCOLLEGE OF PHYSICIANS AND SURGEONS OF ONTARIO GOVERNANCE PROCESS MANUAL
COLLEGE OF PHYSICIANS AND SURGEONS OF ONTARIO GOVERNANCE PROCESS MANUAL December 2016 Table of Contents Governance Roles and Responsibilities Table of Contents OVERVIEW OF GOVERNANCE... 3 GOVERNANCE ROLES
More informationEmi I ve always loved animals. After graduating with a Masters Degree in Creative Writing in 2012, I went through a quarter-life crisis of not
1 Emi I ve always loved animals. After graduating with a Masters Degree in Creative Writing in 2012, I went through a quarter-life crisis of not knowing what to do with myself, so I started volunteering
More informationThinking about competence (this is you)
CPD In today s working environment, anyone who values their career must be prepared to continually add to their skills, whether it be formally through a learning programme, or informally through experience
More informationCorporate Governance Guidelines of Surgery Partners, Inc.
Corporate Governance Guidelines of Surgery Partners, Inc. SELECTION AND COMPOSITION OF BOARD OF DIRECTORS Role of the Board The basic responsibility of the board of directors (the Board ) of Surgery Partners,
More informationCONSTRUCTION SUPERVISORY SKILLS TRAINING
CONSTRUCTION SUPERVISORY SKILLS TRAINING www.avitan.ca Avitan Construction Supervisory Skills Training Avitan has extensive experience working with and supporting contracting companies like yours. With
More informationSocial work. Handbook for employers and social workers. Early Professional Development edition
Social work Handbook for employers and social workers Early Professional Development 2011-13 edition Foreword Social workers make a vital contribution to improving outcomes for some of our most vulnerable
More informationPellissippi State Community College. Performance Evaluation Process (Administrative and Support Staff)
Pellissippi State Community College Performance Evaluation Process (Administrative and Support Staff) January 2016 The Performance Evaluation Process serves as a formal mechanism for ensuring that all
More informationBOARD OF DIRECTORS CHARTER
CORPORATE CHARTER Date issued 2005-11-17 Date updated 2016-07-28 Issued and approved by Uni-Select Inc. Board of Directors BOARD OF DIRECTORS CHARTER INTRODUCTION This Charter is intended to identify the
More informationEthics and Financial Reporting: Delivering on the Commitment
An address by Bill MacKinnon, FCA Chief Executive, KPMG LLP To the EthicsCentre, Toronto Ontario February 27, 2003 (check against delivery) 1 Thank you The world of auditing and financial reporting has
More informationHow to plan an audit engagement
01 November 2017 How to plan an audit engagement Chartered Institute of Internal Auditors Planning audit projects, or engagements, well will ensure you deliver a quality assurance and consulting service
More informationAANN/ABNN/AMWF MENTORSHIP HANDBOOK
AANN/ABNN/AMWF MENTORSHIP HANDBOOK AANN/ABNN/AMWF P a g e 2 BACKGROUND PURPOSE: The American Association of Neuroscience Nurses (AANN), the American Board of Neuroscience Nursing (ABNN), and the Agnes
More informationVOLUNTEER JOB DESCRIPTIONS
VOLUNTEER JOB DESCRIPTIONS The Purpose of Job Descriptions Officer job descriptions are important, often overlooked, essential pieces of information that need to be written in order to have the chapter
More informationBuy The Complete Version of This Book at Booklocker.com:
This book is about commercial and government audit principles. What Makes a Good Audit? Buy The Complete Version of This Book at Booklocker.com: http://www.booklocker.com/p/books/4335.html?s=pdf What Makes
More informationPerformance Evaluations. University of Kansas
Performance 1 Running head: PERFORMANCE EVALUATIONS Performance Evaluations University of Kansas Performance Evaluations Performance 2 Introduction In the following evaluation, the performance appraisal
More informationGet more out of your interviews: Eight Great Questions for Hiring Managers Prepared for PRA Clients by Doreen Kephart, CPC and Dan Trudeau, CPC
Get more out of your interviews: Eight Great Questions for Hiring Managers Prepared for PRA Clients by Doreen Kephart, CPC and Dan Trudeau, CPC Introduction Candidates are expected to prepare for an interview
More informationDO YOU WANT A MENTOR?
DO YOU WANT A MENTOR? TABLE OF CONTENTS I THINK I WANT A MENTOR--AM I READY?...2 HOW TO FIND A MENTOR THAT IS RIGHT FOR YOU...3 TIPS FOR A SUCCESSFUL RELATIONSHIP...4 THE GOALS ARE ACHIEVED--WHAT NEXT?...6
More informationPROOF/ÉPREUVE A ISO INTERNATIONAL STANDARD. Environmental management systems Specification with guidance for use
INTERNATIONAL STANDARD ISO 14001 First edition 1996-09-01 Environmental management systems Specification with guidance for use Systèmes de management environnemental Spécification et lignes directrices
More informationAUDIT COMMITTEE FARM CREDIT CANADA Enacted May 29, 2002 CHARTER Last Reviewed: October 18, 2017 Minute No. 17/18:03:08
AUDIT COMMITTEE FARM CREDIT CANADA Enacted May 29, 2002 CHARTER Last Reviewed: October 18, 2017 Minute No. 17/18:03:08 PURPOSE The Audit Committee of the Board of Directors (the Board ) shall have a broad
More informationCustomer Service Interview Questions
Customer Service Interview Questions Did you know? According to the U.S. Department of Labor Statistics, making a bad hiring decision can cost employers 30 percent of the individual's potential earnings
More informationII-VI INCORPORATED CORPORATE GOVERNANCE GUIDELINES
II-VI INCORPORATED CORPORATE GOVERNANCE GUIDELINES The following Corporate Governance Guidelines (the Guidelines ) have been adopted by the Board of Directors of II-VI Incorporated ( II-VI or the Company
More information[RBC Logo/Letterhead] RBC BEARINGS INCORPORATED CORPORATE GOVERNANCE GUIDELINES
[RBC Logo/Letterhead] RBC BEARINGS INCORPORATED CORPORATE GOVERNANCE GUIDELINES These Corporate Governance Guidelines ( Guidelines ) were adopted by the Board of Directors (the Board ) of RBC Bearings
More informationGeneral Guidance for Developing, Documenting, Implementing, Maintaining, and Auditing an SQF System. Module 2: System Elements. SQF Code, Edition 8
General Guidance for Developing, Documenting, Implementing, Maintaining, and Auditing an SQF System Module 2: System Elements SQF Code, Edition 8 N O V E M B E R 2017 2017 Safe Quality Food Institute 2345
More information