One input from Mirco Barbero Good practices in increasing and demonstrating the value of internal audit in the public sector One input from Mirco Barbero

Audit satisfaction questionnaire Increase value Hard tool Audit satisfaction questionnaire At the end of each audit, send a satisfaction questionnaire to several persons audited at different hierarchical level Questions on e.g.: perceived coverage of risks, communication with auditors, disturbance to operations, concerns solicited and addressed, usefulness of recommendations, report quality and timeliness Score for each question + free-text comments on areas of concern and improvement suggestions To be part of the audit documentation and reviewed by/discussed with the audit manager Learning from comments and when scores are not excellent

Yearly stakeholder satisfaction survey + action plan Increase+demonstrate Hard tool Yearly stakeholder satisfaction survey + action plan Send once a year to key stakeholders Questions on coverage of risks, relevance, added value and cost-effectiveness of recommendations, level of reassurance, added value of performance audits, perceived objectivity and fairness of auditors, meeting expectations Quantitative and qualitative analysis to identify: common weakest points, if any areas with opportunity for improvement Action plan to address the priotiry issues: few concrete, realistic actions at auditors/quality assurance/auditors’ managers level Communicated and followed up Examples of actions: improve cost-effectiveness of recommendations by Establishing a mandatory template to be filled in by auditors and reviewed by audit manager IA management attention and early discussion of potential recommendations Improve communication with auditees Update the Mutual Expectations Paper to answer communication’s needs

Auditors’ approach with auditees Increase+demonstrate soft tool Auditors’ approach with auditees The Audit team has many interactions with auditees through meetings, interviews and contacts. The audit team can increase and demonstrate IA value: Increase value Asking smart questions that may trigger improvement actions listening to auditees concerns for needed improvements Demonstrate value (being “ambassador” of the value of IA within the organization) Reminding that auditors and auditees have the same common objectives of the organisation, but IA contributes differently through independence, objectivity etc. taking the opportunity, when appropriate, to remind short stories of successes of IA in improving the organisation

Demonstrate value Hard/soft tool Training course offered internally: introduction to IA (open to non auditors) It is an opportunity to demonstrate audit value to non auditors by: Explaining the unique specificities of audit and how they add value to the organisation Making trainees experiment the auditors’ work Presenting cases of successful audit results