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Pioneering the Employment Services Audit in the Ontario College Sector

June 3, 2008

Nikhat Rasheed, Employment Support Expert

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What the presentation will cover

• Understand the history behind the audit• Understand types, benefits and

prerequisites for successful audits• Understand audit methodologies• Pioneer our audit model• Finalize the work plan

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History

This is what we did….Phase 1 – Identified barriers within the college system and specified issues where solutions needed to be developed

Phase 2 – Explored and tested ways to remove the barriers to employment for ITIs and to develop recommendations for change

This is what we need to do!Phase 3 – Build a system that is much more effective at satisfying the needs of ITIS, that can sustain itself and is able to implement ongoing continuous improvements

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Definition of Auditing 1

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. (Institute of Internal Auditors)

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Definition of Auditing 2

Auditing is a recognised management technique providing managers with an overview of the present situation regarding specific resources and services within an organisation. The purpose of auditing is primarily diagnostic, i.e. to discover, check, verify and control some or other process/ resource in an organisation. (Botha & Boon, 2003)

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What is the purpose of this audit?

To audit the provision of employment services by the college sector to internationally trained immigrants/ individuals (ITIs) and to develop tools and recommendations for enhancing or modifying them so that ITIs can be integrated more quickly and efficiently into employment commensurate with their skills. (Working audit purpose)

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What kind of audit is this?

• Partial audit that is voluntary, not required by legislation and not oriented towards compliance procedures

• Modeled on Standards guidelines set by Institute of Internal Auditors in order to aspire to best practice to the best of our ability

• Demarcated into distinct phases for clarity and effectiveness

• Pioneering process!

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Types of Audits

Academic Audit

Clinical Audit

Compliance Audit

Communications Audit

Computer Security Audit

Conformity Assessment Audit

Environmental Audit

Financial Audit

Information Audit

Information Systems Audit

Information Technology Audit

Integrated Audit

Internal Audit

Investigative Audit

Management Audit

Operational Audit

Performance Audit

Quality Assurance Audits

Software Audit

Telecommunications Audit

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Audit Benefits

• Validity• Diagnostic• Information• Feedback• Training• Marketing• Dissemination• Technological• Management• Policy• Corporate Social Responsibility

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Successful Audit Prerequisites

• Support from management • Establishing clear terms of agreement –

The Audit Charter**• Skilled auditor and support staff to

conduct the audit• Sufficient time to complete the research• Free access to relevant information and

the right people• Standardised methods for managing the

investigation and reprint results

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Who takes part in an audit?

1. Process Owners – College Representatives

2. Process Participants –, ITIs, Employment Service Staff

3. Process Users – Colleges, Executive Council, CON*NECT

4. Internal Auditor – Employment Support Expert

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Just before we head out….

• Identify whether you belong in a S/M/L category of college

• Post-its and markers distributed

ENJOY LUNCH!

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The Ideal Employment Services Audit

June 3, 2008

Nikhat Rasheed, Employment Support Expert

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What we hope to achieve

• Better understanding of the audit process

• Audit scope, responsibilities through charter are agreed upon

• Agreement on methodology and definition of initial objectives (to be finalized during audit planning and creation phase)

• Work plan, activities and how we are going to continue communication are agreed upon

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Group Activity

Activity 1: Visioning the Ideal Audit

Auditing is getting its share of attention as a means of identifying gaps between current and desired performance in many activities.

How do you see the employment service audit?

How would you describe it? How would you design your ideal audit

process?

Instruction: Record these thoughts on an paper (words, images) and then wait for further instructions.

Audit Universe

“The set of all employment provision processes to ITIs within the college framework"

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Group Activity

Activity 2: Exploring your environment

What is your college environment like? Consider:

Political Structure

Economic Culture

Social Internal Relationships

Technological External Relationships

Instruction: Stick post-it notes with specifics and come up with a metaphor to explain it.

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Group ActivityActivity 3: Setting the draft objectives

What objectives should the audit aim to achieve? Use the scope information to help you set objectives.

E.g. efficiency, effectiveness, accessibility, appropriateness, timeliness, reliability etc.

For example:• To appraise the economy and efficiency of resource utilization

(i.e. physical, monetary and most importantly staff)• To determine the effectiveness of operations• To review operations or programs for consistency with

established management goals and objectives• To determine the reliability and integrity of Information• To determine whether compliance exists with policies,

procedures, laws, and regulations• To assist members of our organization in the effective and

The aim of this audit is to provide recommendations with reasonable assurance to improve the ______________ of employment services provided by the college sector to ITIs such that they can be integrated more quickly into employment commensurate with their skills.

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SMART Objectives

  Variations of words commonly used

S Specific Stimulating Simple Stretching Straight-forward

   

M Measurable Motivating Manageable        

A Achievable Appropriate Attainable Accepted Accountable Agreed Actionable

R Realistic Relevant ResultsOrientated

Resourcesare

adequate

Resourced    

T Time Timed/Timely

Time bound Tangible Time framed Trackable Traceable

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Which audit methodologies were researched?

Academic Audit

Clinical Audit

Compliance Audit

Communications Audit

Computer Security Audit

Conformity Assessment Audit

Environmental Audit

Financial Audit

Information Audit

Information Systems Audit

Information Technology Audit

Integrated Audit

Internal Audit

Investigative Audit

Management Audit

Operational Audit

Performance Audit

Quality Assurance Audits

Software Audit

Telecommunications Audit

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Why choose certain audit methodologies?

• Initial inventorying and casual review highlighted 7 possible contenders

• 5 audit methodologies seemed relevant, to be potentially applicable to our pioneering process

• All methodologies are specific to particular functions but some are more appropriate for our needs

• The ones chosen included Communications, Information, Internal , Operational and Performance Audits

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Definitions of chosen methodologies• Communications audits evaluate how

organizations can best provide the information needed their different functions efficiently and effectively

• Information audits evaluate the current information environment by identifying what information is required to meet the needs of the organization

• Internal audits evaluate systems, procedures, strategies and other internal processes to in order for organizations to better achieve their objectives

• Operational audits evaluate systems and procedures of an organization for efficiency and effectiveness

• Performance Audits determine whether government or non-profit entities achieve economy, efficiency and effectiveness in the employment of resources

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Comparison of Audit Methodologies

Stage/ Step

(a) Seven Stage Information Audit

(b) Six Step Communication Audit

(c) Four Stage Internal

Audit(d) Six Stage

Operational Audit(e) Four Stage Performance Audit

           

Planning Planning with Sponsors Preliminary Review Pre-Audit Process Planning

     Risk Assessment Meeting  

2 Data Collection Conduct senior level interviews Fieldwork Control MatrixSurvey/ Preliminary Study

 

Collect, inventory and analyze communication vehicles and programs within the scope of the audit    

  Conduct employee interviews      

 Prepare and administer an employee survey questionnaire      

Data Analysis     Test DesignData Collection and Analysis/ Conducting

         

Data Evaluation      

         

Communicating Recommendations

Summarize responses and report findings Audit Report Report Drafting Reporting

         

6Implementing Recommendations     Final Report  

7 Audit as a Continuum   Audit Follow - Up    

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AUDIT METHODOLOGY AUTHORS/ORGS:

(a) Susan Henczel

(b) Lindsay Bogaart

(c) Internal Audit, Indiana University

(d) Internal Audit, McGill University

(e) Office of the Auditor General of British Columbia

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Discussing the Work Plan and Communications

• Facilitated discussion • Group report back• Next steps – immediate priorities

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Wrap up

Please fill out the feedback survey that will be forwarded by email to you!

Follow up on:

• Audit Charter

• Work Plan

• Next Steps

Contact details: rasheed@collegeconnect.on.ca