TIAPS ALB_Module 2B. Managing People

• Attract and recruit. The internal audit function may appoint team members on a
temporary or permanent, part- or full-time basis, and from within the entity or
externally. There are benefits from recruiting experienced managers into the audit
function as long as appropriate safeguards are put in place to ensure objectivity.
(Module 1 Audit and Assurance covers the importance of safeguarding
independence and objectivity.) Auditors may be in-house or outsourced (secured via
an agency for specific engagements). Sometimes, especially in local government,
shared services are established through which multiple entities receive internal
auditing. Among government departments or ministries, services are sometimes
centralized. (For consideration of the relative benefits of resourcing models, refer to
Global Knowledge Brief: Audit Team Transformation, The IIA, 2019.)
• Onboard. New team members need to be onboarded (or inducted) to ensure they
quickly become familiar with: the sector; the organization and its purpose, culture,
goals, priorities, structure, and risks; the internal audit department and its strategy,
audit plan, policies, and resources; and the requirements of the appointed role. This
is likely to take many months and require focused support, becoming less intense as
the individual acclimatizes. Managers should develop resources to support the
onboarding processes and provide new team members with clear goals for the first
few weeks and months.
• Nurture and develop. Managers should work with their team members to identify
personal and professional development needs and wishes and to establish a plan to
achieve them. Training can be formal or informal, and completed on-the-job (while
working) or off-the-job (away from performing normal duties). Managers can provide
continuous coaching and mentoring.
• Deploy, direct, and supervise. These managerial tasks aim for the best efficiency and
effectiveness as you would for other resources with the additional responsibility for
employee well-being. Deployment should be linked to nurturing and developing
individuals. Methods such as job rotation (cyclical changes to roles and
responsibilities), work shadowing (opportunities to observe others performing their
roles), and secondments (temporary reassignment to a different position) are all
beneficial to professional advancement as well as resource utilization when executed
well.
• Appraise. Performance evaluation requires a combination of agreeing and recording
goals, monitoring and providing regular feedback and support, intervening and
correcting course if necessary, and finally measuring success against original targets
as well as situational factors that may have contributed to under- or overperformance.
Managers must also address issues of under-performance and
misconduct. It is important to follow formal processes very carefully and take advice
from the HR function.
• Recognize and reward. Fair and transparent tangible (e.g., awards, bonus, pay rise,
and promotion) and intangible (e.g., privileges, status, and job satisfaction) benefits
are an important part of reward, recognition, and motivation.
• Promote. Promoting an individual to a position of greater complexity, responsibility,
and/or reward is not just about recognition for good performance but also a means of
making the most effective use of available resources. Not everyone wants
advancement in this way and are content in their present position. Teams need
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