NO ONE’S BEEN THERE, NO ONE’S DONE THAT! AUDITING UNCHARTED TERRITORY Mary M. Barnett, CPA, CISA...
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NO ONE’S BEEN THERE, NO ONE’S DONE THAT! AUDITING UNCHARTED TERRITORY Mary M. Barnett, CPA, CISA Investigations and Special Projects Auditor
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Transcript of NO ONE’S BEEN THERE, NO ONE’S DONE THAT! AUDITING UNCHARTED TERRITORY Mary M. Barnett, CPA, CISA...
NO ONE’S BEEN THERE, NO ONE’S DONE THAT!AUDITING UNCHARTED TERRITORY
Mary M. Barnett, CPA, CISAInvestigations and Special Projects Auditor
“What happened?”
• Welding accident at Thomas Nelson Community College (TNCC)
• Chancellor’s Request
Traditionally… Policies
Checklist
FindingsReport
Compliance
People have great
ideas
Flexibility
Best Practices
Ultimate goal
Collaboration
But for this audit…
“What are we concerned about?”
Casualties and injuries
Lawsuits
Facility damage
Employer concerns
Newspaper headlines
Parent concerns
“What in the world are high risk instructional programs?”
Scope: Programs which posed a (a) unique and (b) immediate risk of (c) grievous bodily harm
Nursing
Machine stuff
Knives
“What specific programs do we look at?”
Welding
Machining
HVAC Electric
Forestry
Wind Energy
Theater Stagecraft Art
Auto
“What do we audit against?”
• No policies• No prior audits• No obvious national certifying bodies• OSHA does not apply to students• Students should be held to more rigorous standards
=Not a compliance audit!
“Help!”Internet
ACUA-L
AVP of Facilities at Washington
and LeeRisk Dictionary
Old Audits/QARs
Professional Organizations
“What are the objectives?”
Instructors in a sample of high risk programs are demonstrably teaching industry safety standards and best practices
Instructors in a sample of high risk programs are demonstrably practicing industry safety standards and best practices
“What do we ask?”
• Support at Entrance conferences
• Asked questions that they had never thought of
• “How do we stop an ELLIOT?”
• “We have zero knowledge.”
• “Please teach us.”
“What did we end up doing?”• Not for compliance• Professional organizations• Class syllabus and/or p&p
Specific regulations
• Student interaction• Tours of facilities• Emergency equipment
Observing
• Knowledge• Required vs. “recommended”• BS detectors
Listening
HVAC Trainer
Welding Lab
Machine Technology
Lab
Electric simulators
“Look at all this stuff!”
“What did we find?”
Information sharing
Policy for supervision of
students
Currency and safety component
in instructor evaluations
Specific lab requirements and
rules
Using incident reports
Post-incident policies
Student emergency
training
Use Advisory Councils
Lab organization and inspection
“We did it! How?!”Stole
people’s great ideas!
Being flexible
Best Practices, not
“Findings”
Sell on ultimate
goal: safety
Being collaborative
“What did we learn to use going forward?”
Outside the box Risk
Assessment
Admit limitations, ask
lots of questions
FlexibilityUtilized
ideas from auditees
Management support
“Do you know what’s ironic?”
Which college in the VCCS is LEAST likely to have a horrible accident like
the one that spurred the audit?
Thomas Nelson CC
