l’audit interne en débit 5g - ifaci · mindset . 6 global internal assurance function ......

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L’Audit Interne en débit 5G Florilège d’innovations en 2017

BENOÎT HAREL, DIRECTEUR, IFACI CERTIFICATION

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« Rien n'est plus fort qu'une idée dont

l'heure est venue. » De

gre

e o

f su

pp

ort

for

inn

ova

tion

Time

ContactAwareness

Understanding

Engagement

Involvement

Commitment

“I’m being told about something”

“I know what it is”

“I see the implication for me/us”

“This looks OK”

“Let’s test it. Let’s do it”

“We like to do it this way”

Time

De

gre

e o

f s

up

po

rt f

or

inn

ov

ati

on

Internalisation“Why did we do it any

other way?”

Contact

Awareness

Understanding

Engagement

Involvement

Commitment

Internalisation "Why did we do it any other way?"

"We like to do it this way"

"Let’s test it. Let’s do it"

"This looks OK"

"I see the implication for me/us"

"I know what it is"

"I’m being told about something"

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« Changes provide challenges for internal auditors to do things

differently so that internal audit add greater value and remain relevant as part of the internal

control & governance structure. »

The Institute of Internal Auditors, Internal Audit and Innovation

The IIA – The Competency Wheel, October 2014

Communications

Business

Acumen

Problem

Solving Critical

Thinking

Change

Management

Project

Management

Teaming

Facilitation

Foresight

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AMELIORATION

CONTINUE

INNOVATION EFFICACITE

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Objective based Internal Auditing

PRACTICAL TIPS

• Setup of the Objectives Register

• Model of Shareholder’ Value Drivers

• Put into motion of the Assurance Map

• Consolidated reporting on Business Goals

VECTORS FOR VALUE ADDITION

• Common focus on actual and measurable

targets and achievements

• Insightful, proactive, and future-focused auditing

• Advanced contribution to the strategic roll-out

and feedback loop

• Development of strategic management

mindset

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Global Internal Assurance function

PRACTICAL TIPS

• CEO and Board sponsorship

• Roadmap for gradual and controlled

convergence

• Common process on control of

Governance Risk Compliance

• GRC Datawarehouse and System

• Distinct functional reporting lines per

function to the governance committees


• Rationalised allocation of resources

• Clear-cut provision of assurance services

• Quality and structure of GRC data

• Customised expansion of objectivity

principles to control functions

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« Le véritable voyage de découverte ne consiste pas à

chercher de nouveaux paysages, mais à avoir de

nouveaux yeux. »

A la recherche du temps perdu (1918)

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Collaborative Cloud-based Auditing & Reporting

PRACTICAL TIPS

• Performance of Thematic Audits

• Development of Poles of Expertise

• Basic Ruling for Team Cooperation

• Roll-out of a Cloud-based Tool


• Real-time overview of the targeted report

• Sound emulation and collaboration

• Smooth project management on reporting

phase

• Better sharing of ideas and

communication skills

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Digital Tablet-based Reporting

PRACTICAL TIPS

• Combination of Word and Acrobat tools

• Reengineering of the report layout

• Specific focus on executive summary

• Development of new functionalities

• Enhancement of the security features


• Revamping of the communication

process

• Key messages pushed to the executive

management tool

• Focus on data visualisation

• Availability for management interactions

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« On ne résout pas les problèmes avec les modes de pensée qui les ont engendrés »

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Continuous ERM Auditing

PRACTICAL TIPS

• Systematic in-depth review of ERM

system

• Feeds of a structured ERM database

• Quarterly consolidation of cumulative data

• Standardised assessment criteria

• Multi-faceted assessment model


• Evergreen focus on emerging & orphan

risks

• Embedded & streamlined assessment

• Regular feedback to the governing bodies

• Robust opinion based on broaden scope

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GRC Maturity Grading model based on COSO2013

PRACTICAL TIPS

• Tri-dimensional grading model

• Consistent and aligned criteria per level

• Outcomes based rules for overall opinion

• Articulation with audit objectives


• Promotion of an holistic assessment

• Generally accepted GRC framework

• Easy-to-use and objective model

• Allowing robust comparisons over time

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Auditing focused on Issue Resolution and Management Commitment

PRACTICAL TIPS

• Allocate 50% of the standard audit time to

problem solving and strategic thinking

• Replace the audit report by a customised

summary template to key stakeholders

• Develop after-audit services to monitor

progresses


• Efforts are more focused on solutions

• Well reasoned, funded and thorough

recommendations

• Impact on decision-making and executive

managers

• Outcome-oriented mindset of the

organisation

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« Innovation distinguishes between a leader and a follower. »

The Innovation Secrets

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Unique Auditing Slidedeck & Logical Writing

PRACTICAL TIPS

• Combination of Planning Memorandum,

Kick-off & Closing Presentation and

Report

• Information provided once and for all

• Slides used an re-used along the mission

• Specific communication merging strategy,

structure and format


• Allocation of resources to substantive

work

• Optimised focus on key messages

• Clarity and visual cues for the

stakeholders

• Attractive and easy-to-read documents

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Professional Tutorship & Career Acceleration Programme

PRACTICAL TIPS

• Sponsorship of the Director General

• Close interaction with Human Resources

• Integration in the overall talent

programme

• Attractive training and audit assignments

• Mastery of broad-based technical skills,

familiarity with all business units, ability to

build networks across the organisation


• Higher retention of talented employees

• Future group leaders well versed with

GRC

• Enhanced IA capacity with regular inflow

• Positive ratchet effect on internal audit

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Lessons learned from Lean6sigma Auditing

PRACTICAL TIPS

• Roll-out of Sipoc, Pareto, Ishikawa,

Valuestream, Raci tools

• Packaged toolbox with built-in support

• Broaden capabilities for auditing complex

systems

• Partnership with the quality function


• Summarised and targeted communication

• Enhanced analytical skills

• Advanced sharing of business knowledge

• High-quality reusable deliverables

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« Oser ; le progrès est à ce prix. Toutes les conquêtes sublimes

sont plus ou moins des prix de hardiesse. »

Les Contemplations

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AMELIORATION

CONTINUE

INNOVATION EFFICACITE

l’audit interne en débit 5g - ifaci · mindset . 6 global internal assurance function ......

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