making nrm plans auditable

Making NRM plans auditable

Tim Kirby, ERSA and Leanne Savage, BRGCMA

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.

mailto:[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



Border Rivers – Gwydir CMA

Where is the Border Rivers and Gwydir

catchments?



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.


…to help People….

….In Our Communities….

….Look after their land….

….for future generations.

balanced production and conservation ……

….. within resilient landscapes.


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



A Resilience CAP



CMA drivers for audit

• Building strong governance

• Building stakeholder confidence

• Pushing continuous improvement

• Maximise return from NRC audit process


Audits are part of the CMA governance structure


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



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


Audits are made more difficult by confusion


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



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


To make the most of audits, you need to plan


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’



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



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



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



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



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.


So did that make sense?


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


making nrm plans auditable

Documents