INTERNAL AUDIT WORKSHOP:

19 JUNE 2007

JUANITA WILKENS

BANKSETA REQUIREMENTS

SAQA Requirement:An ETQA must monitor and audit achievements in terms of national

standards / qualifications

Monitor: Internal activities undertaken by provider organisation to ensure quality is achieved – process of continual self evaluation and development in improving the quality of learning provision. Preparation for internal audit

Audit: Activities undertaken by the provider to examine the indicators showing the degree of excellence achieved. The audit process is the interrogation of relevant information against set criteria with the assistance of available evidence

INTERNAL AUDIT REQUIREMENTS

Purpose: Auditor must ensure that the degree of excellence specified for provision and assessment has been achieved Scope:Audit addresses the provider’s QMS policies, procedures and review mechanismsFrequency: Audits annual – 30 September each year

THE AUDIT PROCESS

Provider: Appoint an auditor as per the BANKSETA requirements

Auditor: Familiarise her/ himself with BANKSETA audit dimensions and also with the provider’s QMS policies / procedures / review mechanisms

Finalise the list of audit questions (BANKSETA and own) and possible evidence required

Develop a timeframe to conduct audit – deadline of 30 September

Send final list of audit questions to provider

Familiarise him/herself with the BANKSETA reporting requirements

Provider:Agree on audit timeframe with auditor

Prepare evidence for audit

THE AUDIT PROCESS (cont …)

Auditor:Conduct auditProvide feedback to the provider Agree on a follow-up audit wherever sufficient evidence not available – within 6 monthsDevelop report and submit to provider / BANKSETAIssue statement of findings: favourable/qualified/ adverse

Provider:Favourable audit – submit report to BANKSETA by due dateQualified or Adverse:

Develop action plan and submit to BANKSETAClose gaps and contract auditor to sign off non-conformance reportSubmit evidence to BANKSETA - actions taken and gaps closed

BANKSETA:May require additional information Continue accreditation or recommend termination of accreditation

TRENDS: INTERNAL AUDITS 2006

• Majority of auditors used the BANKSETA audit questions to conduct the audit

•It was not always clear if the contracted auditors familiarised themselves beforehand with the provider’s QMS

• Some contracted auditors specified that they did not have access to all evidence

• Most audit reports did not address the BANKSETA

standard reporting requirements

TRENDS: INTERNAL AUDITS 2006 (cont …)

• Reporting formats did not always made it possible to make a judgment about whether the provider complied with a specific audit question / dimension• Audit Report should not contain the recommendations on how provider organisation could address non-conformances• The category of the audit report was not always clear – favourable, qualified and adverse• In cases of non-conformance, no evidence was in place to show that the auditor agreed with the provider on a time to conduct a follow-up visit to sign off on non-conformances• Some audit reports were not signed off by the accountable person and auditor. The provider organisation then specified that they did not agree with the outcome of the audit report

RECOMMENDATIONS

BANKSETA• The application for re-accreditation will replace every fifth audit report• Prescribe standard reporting format template• Prescribe standard action plan template

Providers:•Prepare evidence against audit questions for internal audit• Ensure open access to information

RECOMMENDATIONS

Auditor:• Familiarise him/herself with the BANKSETA audit requirements (audit questions, standards, reporting format and categories of reports) • Obtain provider’s QMS and if needed develop a list of specific audit questions• Provide feedback to accountable person and obtain signature on final report

• If applicable, agree with provider on timeframe to address

any non-conformance

A GOOD MODEL GUIDES YOUR THINKING,

A BAD ONE WARPS IT

(Brian Marick)