IIA ASD research report - The Institute of Internal Auditors

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just at the topΧ those who govern the organization should do so by means of objectives and targetsnegotiated during the planning process, rather than getting involved with the operationalmattersΧ key players actively support the approach and are given a fair chance to make itworkΧ renegotiation clause is taken seriouslyΧ a defined accountability of parties is key to the success of ASDsΧ a clear definition of the role to be played by the ASD is importantΧ ASD agreements need to specify how the agreements are to be reviewed, assessed,and results reportedΧ agreements should be reviewed by internal audit to determine their “auditability”prior to final approvalΧ terms have to be defined so that all parties know and understand what is expectedΧ internal audit processes and procedures vary considerably from one internal auditgroup to another. They need to be harmonized prior to commencing the auditΧ internal audit must know and understand the culture of the serviceprovider/requester and be able to work within a different paradigmΧ joint auditing reduces the “we/they” phenomenon and helps to resolve issues at theworking levelΧ provincial and federal access to information requirements are sometimes not thesame; therefore, the need to address this issue should be dealt up front and not when therequest is neededIn response to the needs of citizens, controls to mitigate the risks related to timely serviceare as follows:Χ consult the clients to identify what they view as timely serviceΧ ensure that your service standards reflect your clients’ expectationsΧ clearly and realistically communicate to your clients how long the entire serviceprocess will takeΧ if the client does not meet the expectations for timeliness, ensure that youcommunicate this to themΧ ensure that barriers to timeliness are investigated.B.Federal Government - SOA Controls:The following SOA controls are:æΧ support from the executive of the department should be obtained effective andtimelycommunication must be conductedΧ highlight opportunities the SOA status presents, but also discuss challenges and
isksΧ focus on the mission as a reference point for changeΧ seek advice from clients/stakeholders in the change processΧ involve all members of the organization in order to benefit from their experienceand expertise in planning and implementing changeΧ be flexible and non-bureaucratic in considering alternative ways of organizingΧ be deliberate and patient, and manage expectations of all stakeholdersΧ understand that the move to SOA status can represent a significant cultural change,and that it will take time to fully implement and adaptC.Partnerships Controls:Some good controls to mitigate the risks that are prevalent in this ASD option are asfollows:Χ good communication channels are essentialΧ nurturing the longer-term relationship will bring stabilityΧ willingness to develop customized arrangementsΧ good organization, clear objectives and committed partners are keyΧ encourage synergies among its stakeholdersΧ planning and decision-making process needs to be open and flexibleΧ feedback from clients guides partners in the right directionΧ clear specification of roles and responsibilities from the startΧ inclusive and comprehensive accountability framework, decision-making processand reporting mechanism need to be in placeΧ must have a clear identification of the problems with the current delivery programsbefore seeking ASD to prevent risk of incorrect decisions.III. Review ProceduresA.General1.Checklist:If no measures are applied to deal with risk, then there are some questions that arenecessary to be asked in the risk management profile. The five key questions toconsider are:1.Have senior managers communicated the core values of the business in a way that peopleunderstand and embrace?æ
Page 1 and 2: Table of ContentsINTRODUCTION......
Page 3 and 4: C.FindingsIn our review of the lite
Page 5 and 6: The term partnership can be categor
Page 7 and 8: III.Role of Internal AuditA.General
Page 9 and 10: 1.General Criteria:For all cases, c
Page 11 and 12: Χ Consider if the arrangement cont
Page 13 and 14: Χwho needs to be consulted outside
Page 15 and 16: Χ Accountability for Public Funds
Page 17 and 18: Χ Develop a comprehensive internal
Page 19 and 20: 3.2 Human Resource Management Arran
Page 21: 2. Cultural Congruence (the potenti
Page 25 and 26: 3.Use questionnaires to examine int
Page 27: æwill be able to access and apply

IIA ASD research report - The Institute of Internal Auditors

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