3/4/2019 INTRO TO HIGHER EDUCATION AUDITING PRACTICALLY PERFECT PLANNING
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1 INTRO TO HIGHER EDUCATION AUDITING PRACTICALLY PERFECT PLANNING 1
2 Learning Objectives Learn the Standards on planning and how to execute Understand different methodologies to execute engagement level risk assessments Review effective interviewing techniques and effective riskbased conversations. RISK ASSESSMENT FOUNDATION PRACTICALLY PERFECT PLANNING 2
3 Professional Judgment Mission of Internal Audit (The IIA) To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. Mission & Internal Auditing Definition 3
4 Definition of Internal Auditing (The IIA) Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Mission & Internal Auditing Definition Annual Risk and Plan Annual Risk & Audit Plan Mission & Internal Auditing Definition IIA Standard 2010.A1: annual documented risk assessment 4
5 Importance of the Risk Comply with professional standards Effectively use audit resources Identify the most significant risks faced by your organization Add value to the client s business TYPES OF AUDITS PRACTICALLY PERFECT PLANNING 5
6 Types of Audits Compliance Internal Control Financial Operational Investigative Auditing for Fraud Information Technology Specializations (construction, healthcare, PCI, NCAA) ENGAGEMENT PLANNING PRACTICALLY PERFECT PLANNING 6
7 Engagement Planning 2200 Engagement Planning Internal auditors must develop and document a plan for each engagement, including the engagement's objectives, scope, timing, and resource allocations. Engagement Risk Annual Risk & Audit Plan Mission & Internal Auditing Definition Engagement Planning Steps Assignment from Annual Plan Gain an understanding Engagement Risk Objectives & Scope Program 7
8 Example Academic Advising 300 hours Effectiveness & Efficiency Risk: Ineffective advising processes impact student success, retention, and graduation rates. Student success and graduation is critical to the university mission. A strategic initiative includes graduation of quality students. Not only is this an important part of strategy, graduation impacts funding. The formula for state appropriations includes the six year graduation rate. This engagement requires an extensive engagement level risk assessment. Gain an Understanding Research Prior audits (internal, external) Policies and procedures Interviews, walk throughs Brainstorm, ask other auditors Data analytics 8
9 Engagement Risk Identify risks that may impact the client (including fraud, compliance, IT) Identify mitigating/ compensating controls Engagement Risk Annual Risk & Audit Plan Mission & Internal Auditing Definition Engagement Risk 2201 Planning Considerations (excerpts) The significant risks to the activity, its objectives, resources, and operations and the means by which the potential impact of risk is kept to an acceptable level The adequacy and effectiveness of the activity's governance, risk management, and control processes Engagement Risk Annual Risk & Audit Plan Mission & Internal Audit Definition 9
10 Risk Methods Business Process Analysis Analytical Procedures Facilitated Risk Interviews Questionnaire/Surveys ACUA RISK DICTIONARY In charge reviews risks sets the objectives Team meeting to review risks and set objectives Lock in! Risk Survey 10
11 Audit Interviews Latin audītus: the sense or act of hearing Source: Dictionary.com Interviews: Purpose To gather new information To confirm what you think you know To discern the person s ethical compass 11
12 Interviews: Constructing Setting time and place are important Give notice or just show up Take notes or record/video One or two auditors If two auditors, will both ask questions? Interviews: Gathering information Identifying problems areas (i.e., risks) Documenting controls Obtaining general knowledge about the audit subject Collecting undocumented data Understanding the client s opinions, assessments, or rationale for actions Confirming what you think you know 12
13 Interviews: Discerning ethics Ask questions you know the answers to Typically used in fraud investigations Also used when attempting to assess organizational governance Risk Challenges Risks change Skillset mismatch Miss a major risk 13
14 To Audit Objective Disposition of Risks Low Risk-Don t Audit Straight to Exception Risks Additional Consideration Orally Communicated Future Consideration Not an Audit Issue Audit Objectives Establish audit boundaries by stating what the audit will accomplish Clear and narrowly focused as possible No vague words Segment the engagement into manageable chunks Audit Objectives & Scope Engagement Risk Annual Risk and Audit Plan Internal Auditing Definition 14
15 Scope IIA Standard 2220 On the index card, write out how to fold a paper airplane. 15
16 Audit Program Road map Step by step guide for audit team (selfexplanatory) Audit Program Audit Objectives & Scope Engagement Risk Annual Risk & Audit Plan Mission & Internal Auditing Definition Audit Program Start with objectives State what you expect the auditor to do Make notes of known constraints Organization is key Organize by objective, risk, natural process, etc. Include objective in program steps Include time budget 16
17 Time Budget: Considerations Hours by objective Number of clients to interview Number of auditors in each interview Complexity of subject matter Experience of team Testing involved Availability of documentation Client sophistication / competence Deadlines: Considerations Auditor experience/efficiency Vacations/holidays/CPE Other ongoing projects/priorities Number of team members Availability of client Levels of review Number of clients & reports Involvement and availability of team members 17
18 Kick Off Meetings Risk assessment results Audit objectives Program assignments Timeframes Deadlines Planning Audit Program Audit Objectives & Scope Engagement Risk Annual Risk & Audit Plan Mission & Internal Auditing Definition 18
19 Practically Perfect Planning is Complete! Any Questions? Kimberly F. Turner, CPA Chief Audit Executive Texas Tech University System Sandy S. Jansen, CIA, CCSA, CRMA Chief Audit Executive The University of Texas at Austin 19
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