ࡱ> ~} Vbjbj .XXbb8$a:###'a)a)a)a)a)a)a.ce)aBBB)a##>aB##'aB'a(h)#p/!X)aTa0a)~fp ~f ))&~f)<7ZX@4v)a)apaBBBB~fb k: Objective: The quality assessment review (QAR) is required by the Institute of Internal Auditors (IIA) for any entity that uses the phrase conducted in accordance with the Standards in their audit reports. We do not use this in our reports. However, we take pride in conducting our audit work in conformance with the established standards. One such standard is to have a quality assurance and improvement program implemented that includes both internal and external assessments. We have been utilizing audit completion checklists and audit work paper reviews for many years, but have not completed a formal self-assessment or obtained an external opinion regarding our department. By completing the IIAs QAR, we will be able to see both the areas of achievements and any areas where improvement is needed. Different approaches for completing a QAR are allowed. We originally selected the method of performing a self-assessment with an external validation. This is accomplished by hiring an external validator to review our results and issue their unbiased opinion. However, due to budget concerns, we are only performing the self-assessment at this time. We plan to do the self-assessment and external validation in the future. The QAR has been categorized into three parts to better explain the process. Part 1: Surveys and Interviews Send surveys to a selection of departments audited in the last 12 months Interview UA staff the following must be interviewed: the chief audit executive (CAE), audit staff, the Audit Committee chair, the CAEs supervisor, senior and operating management, the chief information officer, and the external auditor (either the partner-in-charge or the senior manager). These are listed again below. CAE - Nikki Pittman Audit staff Audit Committee Chair CAE Supervisor Joe Trubacz Senior and operating management President Hamilton, Beth Behner, Wendy Redman, Dan Julius, Myron Dosch, Jim Lynch, Chancellor Rogers, Chancellor Ulmer, and Chancellor Pugh Chief Information Officer Steve Smith KPMG Dan Rozema or Daniel Mitchell Part 2: Self-Assessment Tools The Internal Audit department staff must complete a series of self-assessment tools in addition to the work listed in Part 1. We are aiming to complete one tool per week. Part 3: External Validation An external validator must be procured to review our self-assessment and issue an opinion. The validator fees range from $1,000 to $5,000, depending on the validator selected, plus travel costs. Some validators will waive their personal fees and accept the assignment for travel costs only. The best estimate at this time of the travel necessary is a range of 2-5 days. A list of validators is available through ACUA, the Association for College and University Auditors. QAR Progress Chart ToolTitleCompleted DateNotesTool 1Preparation and Planning for Conducting a QATool 2Self-Assessment GuideThis repeats a lot of what we have already done, so it should be quick to completeTool 3Chief Audit Executive QuestionnaireTool 4Audit Customer SurveyTool 5Internal Audit Activity Staff SurveyScheduled for 3/23/09Tool 6Interview Guide - Board (Audit Committee) MemberTool 7Interview Guide Executive to Whom the CAE ReportsTool 8Interview Guide Senior and Operating ManagementTool 8AInterview Guide Chief Information OfficerTool 9Interview Guide Chief Audit ExecutiveTool 10Interview Guide Internal Audit Activity StaffTool 11Interview Guide External AuditorTool 12IA Activity Structure and Responsibilities1/12/2009Tool 13Risk Assessment and Audit Planning1/20/2009Tool 14Staff Professional Proficiency2/2/2009Tool 15Information Technology2/16/2009Tool 16Assessing Production and Value Added3/9/2009Tool 17Planning and Conducting the Engagement, Work Paper Review, Audit Report, and Monitoring ProgressWell need to pick a selection of prior audit work papers (within the past 12 months) to review and evaluate them against the Standards. Tool 17 is mainly a checklist.ToolTitleCompleted DateNotesTool 18Observations and Issues WorksheetThis is where we would note the exceptions noted in any of the other Tools.Tool 19Standards Compliance Evaluation SummaryThis is the summary of all the other work papersTool 20Reports Explanatory InformationReport     Statewide Internal Audit Quality Assessment Review Summary for BOR Audit Committee April 2009  FILENAME \p Y:\Board Meetings 2009\2009 04 08-09\2009 04 08-09 References\Reference - QAR Getting Started.doc  PAGE 1 of  NUMPAGES 4   4g  X ^ b o r  " W k . / E j l v  # , 5   ( * 0 H I J K O P ŹŹŹꭨꤠh hn: h*Cl5hn:hs5hhh%h5)hLih+ hB6hBhB6hBhng6hBhnghshozh0(hoz5 hn@<5> 0 1 ) * I J .)*IJgdn: & Fgd3gd  & Fgd3gdK]P KMjd)*078HIJ{38]aƵ𱭱𥡥hR4hR45 h*5hR4hD$$Ifl:\l,"e,EE/E t644 lBap(yt*%&.Z\^h__S_ $$Ifa$gd* $Ifgd*kdH$$Ifl:\l,"e,EE/E t644 lBap(yt*^_fh__S_ $$Ifa$gd* $Ifgd*kdR $$Ifl:\l,"e,EE/E t644 lBap(yt*h__S_ $$Ifa$gd* $Ifgd*kd\ $$Ifl:\l,"e,EE/E t644 lBap(yt*h__S_ $$Ifa$gd* $Ifgd*kdf $$Ifl:\l,"e,EE/E t644 lBap(yt*3=?h__S_ $$Ifa$gd* $Ifgd*kdp $$Ifl\l,"e,EE/E t644 lBap(yt*?@Hkuwh__S_ $$Ifa$gd* $Ifgd*kdz $$Ifl:\l,"e,EE/E t644 lBap(yt*wxh__S_ $$Ifa$gd* $Ifgd*kd$$Ifl:\l,"e,EE/E t644 lBap(yt*h__S_ $$Ifa$gd* $Ifgd*kd$$Ifl\l,"e,EE/E t644 lBap(yt* h__S_ $$Ifa$gd* $Ifgd*kd$$Ifl\l,"e,EE/E t644 lBap(yt*y{$h__S_ $$Ifa$gd* $Ifgd*kd$$Ifl:\l,"e,EE/E t644 lBap(yt*$%*0?Eh_SSS $$Ifa$gd( $Ifgd(kd$$Ifl\l,"e,EE/E t644 lBap(yt*EFNprh__S_ $$Ifa$gd* $Ifgd*kd$$IflX\l,"d,EE/E t644 lBap(yt("h__S_ $$Ifa$gd* $Ifgd*kd$$IflW\l,"e,EE/E t644 lBap(yt*"#+MOVh__S_ $$Ifa$gd* $Ifgd*kd$$Ifl:\l,"e,EE/E t644 lBap(yt*VWXZ[]^`acdhcaaaaaaaagdn:kd$$Ifl:\l,"e,EE/E t644 lBap(yt* d}STUVgdn:$a$gdoz 4567=>?@DEOPQRSTUV˷˷峯 hK]hR4hE[hVh o0JmHnHuh*hV0Jjh*hV0JUh vbCJaJmHnHuh*hVCJaJjh*hVCJUaJ,1h/ =!"#$% $$If!vh55 55 #v#v #v#v :V lX t6,,5,55/59/ /  / Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V lW t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V lX t6,,5,55/59/ /  / Bp(yt($$If!vh55 55 #v#v #v#v :V lW t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*$$If!vh55 55 #v#v #v#v :V l: t6,5,55/59/ / / /  Bp(yt*^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH DA`D Default Paragraph FontRi@R  Table Normal4 l4a (k (No List 4@4 ozHeader  !4 @4 ozFooter  !.)@. 3DB Page NumberH"H fi Balloon TextCJOJQJ^JaJPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! 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