“Self-Assessment-A New Approach”

Where do you stand?

Jerry Chesnutt, Audit Director Florida Department of Children and Families

Quality Assurance Alternative

What is the Nature of our Business?

Are we following the standards

If so, How well are we following the Standards.

Quality Assurance Alternative

What is the Nature of our Business? Why are we here? What do we do? How do we do it? What is our output? What do we Accomplish? How do we measure it?

Quality Assurance Alternative

Reporting

Center Column, Primary Output. Who Do you want to read the report. Form, format, and scope are critical.

Timing and Timeliness

Quality of CommunicationsCommunications should be..….. timely.

…..the timing of the presentation of engagement results should be set without undue delay and with a degree of urgency so as to enable prompt effective action.

Customer Satisfaction

Acceptance by management as part of the team.

Management rely on IA information Project request from management Positive survey feedback.

Internal Follow-up

2500 Monitoring Progress The chief audit executive should establish

and maintain a system to monitor the disposition of results .

.A1 The CAE should establish a follow-up process to monitor and ensure that management actions have been effectively implemented of that senior management has accepted the risk of not taking action.

External Liaison

20.055(5)(g)The inspector general shall monitor the

implementation of the state agency's response to any report on the state agency issued by the Auditor General or by the Office of Program Policy Analysis and Government Accountability.

Quality Assurance Alternative

Florida Statute 20.055 (5)

(a)  Such audits shall be conducted in accordance with the current Standards for the Professional Practice of Internal Auditing and subsequent Internal Auditing Standards or Statements on Internal Auditing Standards published by the Institute of Internal Auditors, Inc.,…..

Quality Assurance Alternative 1300 - Quality Assurance and Improvement Program

The chief audit executive should develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors its effectiveness. This program includes periodic internal and external quality assessments and ongoing internal monitoring.  Each part of the program should be designed to help the internal auditing activity add value and improve the organization's operations and to provide assurance that the internal audit activity is in conformity with the Standards and the Code of Ethics.

Quality Assurance Alternative

Quality Assurance and Improvement Program provide assurance that the internal audit activity is in conformity with the Standards and the Code of Ethics

Periodic internal assessments Periodic external assessments Ongoing internal monitoring

Standards and the Code of Ethics

What systems do you have in place that guarantees compliance with the standards and Ethics.

Standards and the Code of Ethics

Do you know how well your IA office complies with Standards and Code of Ethics?

A termite walks into a barroom and asks, "Is the bartender here?"

A man walks into a bar with a slab of asphalt under his arm and says, "A beer please, and one for the road."

A dog with his leg wrapped in bandages hobbles into a saloon. He sidles up to the bar and announces: "I'm lookin' fer the man that shot my paw."

A horse walks into a bar. The bartender says, "So, why the long face?"

A baby seal walks into a bar. "What can I get you?" asks the bartender. "Anything but a Canadian Club," replies the seal.

A grasshopper hops into a bar. The bartender says, "You're quite a celebrity around here. We've even got a drink named after you." The grasshopper says, "You've got a drink named Steve?"

A goldfish walks into a bar and looks at the bartender. The bartender asks, "What can I get you?" The goldfish says, "Water."

A skeleton walks into a bar and says, "Gimme a beer, and a mop."

A mushroom walks into a bar and orders a drink. The bartender says, "I  can't serve you." The mushroom says, "Why not? I'm a fun-guy."

Bacon and Eggs walk into a bar. The bartender says, "Sorry, we don't serve breakfast."

Two hydrogen atoms walk into a bar. One says, 'I think I've lost an electron.' The other says 'Are you sure?' The first says, 'Yes, I'm positive.'