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Three Proven Ways to

Master the Five Tiers of

Auditor Competency

Ann M. Butera, CRP, President

The Whole Person Project, Inc.

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By participating in this session, you will be able to:

– Use the Five Tiers of Auditor Competency to identify

your individual strengths and development areas

– Master the Five Tiers of Auditor Competency by

harnessing the power of positive habits, applying the

Critical Linkage™, and leveraging your emotional

intelligence

OBJECTIVES

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AGENDA

Just What Is a Competency and Why Do I Need It?

The Five Tier Auditor Competency Model℠

Three Ways to Master the Five Tiers:

– Technique #1 – Harness the Power of Positive Habits

– Technique #2 – Apply the Critical Linkage™

– Technique #3 – Leverage Your EQ

Going Forward: Habits to Start, Stop, or Continue

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Polling Question 1Please open the conference app to participate

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Polling Question 1

My role is:a. CAE

b. Audit Management (Sr. Director, Director, Sr. Manager, etc.)

c. Audit In-charge or Project Leader

d. Audit staff

d. Data Analytics

e. Professional Practices

f. Other

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A COMPETENCY IS…

Being good at doing something or skillful.

A PROFICIENCY IS….

An ability or skill.

JOB PERFORMANCE REQUIRES

COMPETENCIES.

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THE FIVE TIERS OF AUDIT COMPETENCY

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FIVE TIERS OF AUDIT COMPETENCY™

Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

Audit Methodology

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Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

TIER 1: AUDIT METHODOLOGY

This tier includes competency in the

areas of:

– Process analysis

– Risk identification

– Risk analysis

– Risk assessment

– Control identification

– Control evaluation

– Test design

– Root cause analysis

Audit Methodology

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TIER 2: DOCUMENTING AUDIT RESULTS AT EACH

STEP IN THE METHODOLOGY

This tier includes the ability to:

– Write grammatically correct

messages

– Provide comprehensive information

and meet reviewability standard

– Identify and comply with various

templates and document formats

– Understand and satisfy an array of

reader informational needs

Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

Audit Methodology

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TIER 3: PROJECT MANAGEMENT

This tier includes the ability to:

– Estimate time and resource

requirements

– Set direction and implement against

the plan

– Identify interdependent activities

– Communicate relevant information

concerning project status

– Recover from unplanned negative

events

Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

Audit Methodology

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TIER 4: MANAGING AUDIT TEAM MEMBERS

This tier includes the ability to:

– Set performance objectives and

expectations

– Make assignments and delegate

– Deliver useful and tactful feedback

– Demonstrate the right leadership style

for your team members

– Develop bench strength and capability

– Achieve organizational change

– Motivate others’ performance

Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

Audit Methodology

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TIER 5: CONSTITUENT MANAGEMENT

This tier includes the ability to:

– Demonstrate business acumen

– Establish the relationship

– Gain others’ trust

– Influence others

– Identify other people’s behavioral styles

– Adjust your communication style

– Run productive meetings

– Use fact, reaction, analysis, and application

questions to facilitate discussion

– Listen actively

Managing Constituent Relations

Managing Audit Team Members

Project Management

Documenting Audit Resultsat Each Step in the Methodology

Audit Methodology

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WHAT CONNECTS THE FIVE TIERS?

They all consist of behaviors.

They are all measurable.

They are required at each stage of the audit.

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TECHNIQUE # 1:

HARNESS THE POWER

OF POSITIVE HABITS

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THE POWER OF POSITIVE HABITS

Three tips for creating lasting habits:

– Commit to thirty days.

– Start simple.

– Be consistent.

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TECHNIQUE # 2:

APPLY THE CRITICAL LINKAGE™

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THE CRITICAL LINKAGE™:

PROCESS, RISK, AND CONTROLS

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TECHNIQUE # 3:

LEVERAGE YOUR EQ

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Polling Question 2Please open the conference app to participate

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Polling Question 2

In the past, I have completed an assessment of my

emotional intelligence.

1 = Yes

2 = No

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This questionnaire allows you to assess your emotional intelligence, or your ability to

recognize your feelings and those of others.

Using the following scale from 1-5, indicate to what extent each statement applies to

you:

5 = Agree strongly

4 = Agree to some extent

3 = Neither agree or disagree

2 = Disagree somewhat

1 = Disagree strongly

EMOTIONAL INTELLIGENCE SELF-ASSESSMENT

Self-awareness Score1) I am aware of situations that cause me to think negatively. 2) I am aware of what drives my behavior. 3) I recognize my own emotions. 4) I recognize the impact my behavior has on others. 5) I am confident in who I am. 6) I regularly ask for feedback from others on the impact of my

behaviors. 7) I have an accurate assessment of myself. 8) I am confident in what I do. 9) I recognize what influences my way of thinking. 10) I know when I feel motivated and when I do not. Total score: Self-awareness

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Self-management Score1) I show initiative and drive. 2) I practice what I preach. 3) I am adaptable. 4) I set achievable goals for myself. 5) I stop or change behavior that is not effective. 6) I show commitment to work even when it is not the most interesting. 7) I have a positive outlook. 8) I make the most of my resources. 9) I take setbacks in stride. 10) I use positive "self-talk" to help me achieve my goals. Total score: Self-management

EMOTIONAL INTELLIGENCE SELF-ASSESSMENT

5 = Agree strongly

4 = Agree to some extent

3 = Neither agree or disagree

2 = Disagree somewhat

1 = Disagree strongly

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Awareness of Others Score1) I am sensitive to customer needs. 2) I recognize when others are unhappy.3) I know my team on a personal basis. 4) I am aware of the emotions of a group.5) I take into account the needs of people as well as organizational needs.6) I am aware of my work colleagues' values. 7) I know when others say something that is incongruent with what they feel. 8) I am sensitive to team members' needs.9) I know when others need my advice. 10) I am aware of what motivates others. Total score: Awareness of Others

EMOTIONAL INTELLIGENCE SELF-ASSESSMENT

5 = Agree strongly

4 = Agree to some extent

3 = Neither agree or disagree

2 = Disagree somewhat

1 = Disagree strongly

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Relating to Others Score1) I build an effective team. 2) I provide support to others. 3) I show concern and empathy for others. 4) I manage conflict effectively. 5) I help others effectively through change. 6) I develop others' potential. 7) I influence others effectively. 8) I build trust with others. 9) I communicate both facts and feelings effectively. 10) I demonstrate leadership qualities. Total score: Relating to Others

Total Scores:

Self-awareness: _____ Awareness of Others:_____

Self-management: _____ Relating to Others:_____

EMOTIONAL INTELLIGENCE SELF-ASSESSMENT

5 = Agree strongly

4 = Agree to some extent

3 = Neither agree or disagree

2 = Disagree somewhat

1 = Disagree strongly

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Polling Question 3Please open the conference app to participate

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Polling Question 3

In which area did you score the highest?a. Self-awareness

b. Self-management

c. Awareness of others

d. Relating to others

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EMOTIONAL INTELLIGENCE

Self-awareness Self-management

Awareness of Others Relating to Others

Empathy

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SELF-AWARENESS

HIGH LEVEL

– You are aware of your feelings and

emotions in a wide range of situations

– If you become aware of feelings or

moods that disrupt your performance,

you try to control or manage them –

and believe that it is possible to

manage them

– You have a positive outlook on life

LOW LEVEL

– You tend not to spend time

reflecting on your feelings and

are generally unaware of them

in a work context

– In general, you don’t believe it is

possible to manage your

feelings

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SELF-MANAGEMENT

HIGH LEVEL

– You find it quite easy to adjust to

new situations while remaining

focused on your performance

– You can perform consistently

across a range of situations

– Even if you are criticized or

rejected, you can continue to focus

on your tasks, goals, and

aspirations

LOW LEVEL

– If you are criticized or

challenged, your

performance suffers

– You cannot perform

consistently under a variety

of different sorts of situations

– When under pressure, you

become irritable or volatile

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AWARENESS OF OTHERS

HIGH LEVEL

– You invest time and effort in discussing and clarifying issues with others

– You are willing to accept the views of others or their explanations or interpretations of situations

– You are careful in listening to others and always check that you have understood them

– You see the world from others’ point of view

LOW LEVEL

– You insist that others follow your goals and objectives

– You make sure in discussions that your view or opinion wins the argument, on all occasions and whatever the merits

– You make sure that people follow your way

– You take advantage of your hierarchical position

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RELATING TO OTHERS

HIGH LEVEL

– You are good at persuading

others to accept your

perspective on issues

– You are good at getting

others to change their

perception of a situation

– You find it rather easy to

develop rapport with others

LOW LEVEL

– You find it difficult to get

others to accept and “buy

in” to your ideas

– You find that your

perception of a situation

and that of others rarely

move close to one another

– You don’t find it easy to

develop rapport with others

37(516) 354–3551 ▌solutions@wholepersonproject.com ▌ wholepersonproject.com

“The Journey of a Million Miles

Begins with a Single Step”

- Chinese Proverb

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What next steps will you take?

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Questions?

solutions@wholepersonproject.com

Ask me about my new book!“Mastering the Five Tiers of Audit Competency:

The Essence of Effective Auditing”

– Over 30 years of experience speaking at internal audit

conferences and consulting with audit departments of

all sizes to provide auditors with the tools and

techniques needed to improve risk management

practices within their organizations.

– Former Audit Committee Chair.

– Columnist and webinar leader for Protiviti’s

KnowledgeLeader.

– MBA in Organizational Development from Adelphi

University. Summa Cum Laude graduate of Long

Island University/C.W. Post College.

Ann M. Butera

Owner & President of

The Whole Person Project,

Inc.

CRP (Certified Risk

Professional)

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