provincial internal audit retreat: mpumalanga

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

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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

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BENCHMARK JOB DESCRIPTIONS

• 5 levels were developed – Trainee Internal Auditor– Internal Auditor– Senior Internal Auditor – Internal Audit Manager– Chief Audit Executive

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: 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

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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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– 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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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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• 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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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

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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.


2. Participate in the coordination with other internal and external service providers of assurance to ensure proper coverage to minimise duplication of effort.

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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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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.





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2. Internal Auditor

INHERENT REQUIREMENTS

Consult the competency frameworks determined by the IIA, Common Body of Knowledge, and the National Treasury for Internal Audit.


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.

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3.Senior Internal Auditor ( cont.)


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 coordination with other internal and external service providers of assurance to ensure proper coverage to minimise duplication of effort.

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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.

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– 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.

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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.

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INHERENT REQUIREMENTS•Consult the competency frameworks determined by the IIA, Common Body of Knowledge, and the National Treasury for Internal Audit.


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.

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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.

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4.Internal Audit Manager ( cont.)


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.

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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.

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– 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.

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3. Participate in the coordination with other internal and external service providers of assurance to ensure proper coverage to minimise duplication of effort.


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


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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

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• 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

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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.

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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.

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– 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.

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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.

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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)


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


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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

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• 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

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• 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.

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PROJECT PLAN : 2013/14

No Activity Period 1 Approach

1 Workshop with DPSA to consolidate input from PSEPC members

May 2013- June 2013

2 Consultation for Public Comments August 2013- September 2013

Send a memo / letter to PT’s,PAG’s & CAE’s for inputs and comments.PAG’s to coordinate. Other provincial forums?

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

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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 : [email protected]

THANKS

provincial internal audit retreat: mpumalanga

Documents

internal audit environment

trainee internal auditor

basic internal audit

execution of internal

audit committee

asset management

development of proposals

enterprise risk management