Download - Making NRM plans auditable
ERSA 2012: [email protected]
Why you should listen
• Audits are part of the NRM governance
structure.
• Audits are often not well used.
• You can get better value from audits by
planning for them.
ERSA 2012: [email protected]
What we will cover
• some of the simple tasks undertaken to
test ‘auditability’
• some of the changes that would improve
auditability
• some of the simple ways that Border
Rivers-Gwydir CMA will be using their
governance structures to further improve
their work
ERSA 2012: [email protected]
Border Rivers – Gwydir CMA
Where is the Border Rivers and Gwydir
catchments?
ERSA 2012: [email protected]
Our Purpose is to help people in our communities look after their land
for future generations.
Our Vision is balanced production and
conservation within resilient landscapes.
ERSA 2012: [email protected]
Implementing a CAP
• NRM implementation is guided by our
Catchment Action Plan (CAP)
• Reporting and accountability is linked to
the CAP
• The CAP is currently being upgraded
ERSA 2012: [email protected]
CMA drivers for audit
• Building strong governance
• Building stakeholder confidence
• Pushing continuous improvement
• Maximise return from NRC audit process
ERSA 2012: [email protected]
Accountability
• The NRC is a key part of the governance
structure
• The NRC uses performance audits as a
key tool
• The Australian Government also uses
performance audits as a governance tool
ERSA 2012: [email protected]
Build audit into planning
ERSA has helped BRGCMA build audit into
their strategic planning
The review sought to see that selected
activities:
• will provide public confidence
• are transparent and accountable; and
• will promote continuous improvement
ERSA 2012: [email protected]
Performance auditing
• Involves evaluating effectiveness – are you
achieving what you said you would achieve
• Performance auditors summarise what has
been achieved, then express their opinion
about whether the summarised effort was
effective
• Evidence is gathered from documents,
interviews and observation
ERSA 2012: [email protected]
The confusion
• An audit focusses on the past, not the
future
• An audit focusses on a global view of
performance, rather than the detail
• An audit is never going to look at
everything
• An audit interview is not a job interview
ERSA 2012: [email protected]
Preparing is not cheating
• The auditor prepares a report that
summarises performance
• The value-add is the opinion about whether
performance was effective
• Preparation can help the auditor get to the
‘value-add’
ERSA 2012: [email protected]
Cheating
• Trying to cheat an audit is unlikely to be
successful
• An auditor will spot attempts to do so and
will work harder to develop their own
overall view of performance, and their
opinion of that
ERSA 2012: [email protected]
Documenting activities
• Preparing documentary evidence is good
preparation
• A performance auditor will focus on high-
level documentation
• In particular, documented evaluations of
performance help the auditor to summarise
overall performance
ERSA 2012: [email protected]
Preparing your staff
• Explaining the external audit process to
your staff is good preparation
• An auditor will interview staff to confirm
documentary evidence
• In particular, staff should be ready to help
the auditor get the evidence they need, as
fast as they can
ERSA 2012: [email protected]
Helping the auditor plan
• Taking part in audit planning is good
preparation
• Help the auditor to plan how to get a
overall view of performance
• Help the auditor to undertake sampling as
easily as possible
• Don’t tell the auditor what they should look
at
ERSA 2012: [email protected]
What I have tried to say
• Audits are part of the NRM governance
structure.
• Audits are often not well used.
• You can get better value from audits by
planning for them.
ERSA 2012: [email protected]
Contact details
• Tim Kirby, Sydney
• Chartered Accountant (NZ), Certified
Internal Auditor (IIA), Lead Environmental
Auditor (RABQSA)
• Masters of Environmental and Business
Management (University of Newcastle),
Bachelor of Commerce (University of
Canterbury)
• Phone: 0433 488 569