IIA ASD research report - The Institute of Internal Auditors

3.Use questionnaires to examine internal controls from the top down.4.Analyze the processes for establishing and overseeing risk.5.Review other risk management functions, such as treatment functions, compliance, andaccounting controls.6.Observe the strategic planning process and its results.7.Evaluate strategic initiatives.8.Integrate audit activities.9.Base the audit process on the net effect of risk exposures and compensating controls.10.Partner with management by providing consulting services and value-addedinformation.11.Review ethics as a basic element of internal control.2. Citizen-Centred Renewal Initiative ProceduresAs there were many issues encountered as discussed above with this option,there are also many good practices related to these issues that have beencategorized as success factors to this initiative. These good practices are asfollows:æΧ Has a service standard been established?Χ Are client feedback mechanisms to help make service improvements and tofine-tune service standards set up?Χ Has performance been benchmarked to compare and measure the efficiency of itsoperations and the quality of its service?Χ Are staff empowered to resolve complex issues?Χ Does stable leadership exist?Χ Are senior levels available to offer support?Χ Is there regular and open communication with employees, unions, central agencies,and clients to help facilitate implementation?Χ Are all interested parties mobilized around a common goal or mission?Χ Has the Service Quality Initiative been integrated into the management process andbecome responsible and accountable for it?Χ Has sufficient time been allowed for the Service Improvement process?Χ Has management ensured that the process is not taken for granted?Χ Has consideration been given to the different ways of delivering the service?