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“Getting an Audit From Project Initiation to Out the Door: Internal Controls and Tips for Ourselves” 20 th Annual Conference Guam July 29, 2009 Marion M. Higa State Auditor, Hawai‘i. Goals for this Session. Identify internal controls for our own offices

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slide1

“Getting an Audit From Project Initiation to Out the Door: Internal Controls and Tips for Ourselves”20th Annual ConferenceGuamJuly 29, 2009Marion M. HigaState Auditor, Hawai‘i

goals for this session

Goals for this Session

Identify internal controls for our own offices

Sharpen supervisors’ awareness of how internal controls can trip us up or help us along

Understand internal controls and tone at the top

internal controls for ourselves

Internal Controls? For Ourselves?

Outline for today:

External governing framework

Internal governing framework

Personnel manual

Work process

internal controls for ourselves continued

Internal Controls? For Ourselves? (continued)

Outline for today:

Supervision and supervisors

Elements of a finding: CCECR

Communicating our work

Quality control program

internal controls for ourselves continued5

Internal Controls? For Ourselves? (continued)

Outline for today:

Training program

Record keeping

Evaluation

the external governing framework

The external governing framework

Where does your organization fit in your government?

How was it created?

What is your reporting chain?

Does everyone in your unit or organization understand this framework?

the internal governing framework

The internal governing framework

Policies and procedures

Job descriptions

Organization chart

personnel manual

Personnel manual

ADA compliance

Sexual harassment

Family and Medical Leave Act

Conditions of work

Dress code

recent personnel issues

Recent personnel issues

Generational differences

work process and i c snags along the way

Work process and I/C snags along the way

Planning

Role of in-charge

Basic legal research

Risk assessment

Scope creep

Audit plan

Work plan

Hypothesis; theme

work process and i c snags along the way continued

Work process and I/C snags along the way (continued)

Fieldwork

Strength of evidence

On-site work

Electronic working papers

work process and i c snags along the way continued12

Work process and I/C snags along the way (continued)

Analysis and report production

Analyst summaries

“Reco-echo”

Preliminary findings and recommendations; outline

Analyst draft

First edit

Office draft

Second edit

work process and i c snags along the way continued13

Work process and I/C snags along the way (continued)

Analysis and report production (continued)

Edited draft

Draft for comment

Agency comments; “final pieces”: overview, response to the response, foreword, transmittal paragraph

Final production and distribution

Draft legislation

Testimony

supervision and supervisors

Supervision and supervisors

The doer; the delegator

Role of checklists; GANTT charts

Reports to supervisors

Meetings

the elements of a finding ccecr

The elements of a finding: CCECR

Condition

Cause

Effect

Criteria

Recommendation

communicating our work

Communicating our work

Dealing with the media; who? how?

Dealing with the legislature

Power Point

Writing: elevating the elegance

eats shoots and leaves eats shoots and leaves
eats shoots and leaves

eats, shoots, and leaves

active vs passive voice common errors style guide
active vs. passive voice

common errors

Style Guide

quality control program

Quality control program

Internal program

External program

training program

Training program

New hire orientation and training

All-staff training

Supervisory training

Personal development

evaluation

Evaluation

Staff

Contractors

Process

slide23

Contact Us:

Hawai‘i Office of the Auditor

Kekūanaō‘a Building

465 S. King Street, Room 500

Honolulu, Hawai‘i 96813

Phone: 808-587-0800

FAX: 808-587-0830

E-mail: auditors@auditor.state.hi.us

Web site: www.state.hi.us/auditor