Internal Audit Story - Audit Resource Allocation, Do You Really Know?6 Typical Cases!
ID: Internal auditor practice and actual combat
Whether it is a textbook or a variety of professional articles, it will be said that "audit resources must be reasonably allocated".
It's really easy to get up with empty teeth!
Once it comes to how to distribute it, few people mention it!
It's very similar to the audit recommendations that we put forward when we were preparing our audit reports: you have to improve efficiency, you have to improve the mechanism, you have to improve the profit margin, and so on.
It's not as valuable as a rainbow fart!
Let's talk about a few small cases to give you a preliminary understanding of the importance of audit resource allocation!
1. Distribution of people: do not use people indiscriminately
Resource allocation, first and foremost human resources, confirms which audit project to assign based on the auditor's availability, knowledge, skills, and experience.
Audit managers with engineering backgrounds naturally attach more importance to engineering business and do not pay much attention to financial auditing.
Once, when the company was conducting a special audit of non-marketing arrears, at that time, the group only had one financial auditor, and the other two were on a business trip.
There is a large-scale project audit in the plan of the month, which involves a large amount of project payment information, and it is necessary to check the financial vouchers and financial data.
Originally, each family did its own work, and the engineering audit could completely allow the people in the financial department to help review and analyze.
The audit manager has to let the financial audit take a break from the work at hand and help with the engineering audit.
At first, I just helped them check the financial data, and then all kinds of contracts, visa changes, and cost data were let the financial audit do it, and the audit manager personally directed it.
At the end of the month, there were no results in the engineering audit, and no one did the special audit of the arrears outside the marketing, and the entire department was deducted from the performance, and the financial audit was deducted from half of the performance: the work was not completed as planned.
Coincidentally, the boss personally asked the audit department for the audit report of the arrears, and when he saw that the audit department did not do it, he scolded the audit department directly in the office!
You say, this biased distribution method is not reasonable?
2. Professional people do professional things
A very good financial auditor, but he has not done informatization.
Another internal auditor with little audit experience has worked on software rollouts in other companies.
When the audit leader arranges the task, he knows their respective experiences, but he still asks the old auditor who has no informatization experience to do the informatization audit.
The process is very miserable, he does not understand the software background, does not understand information management, does not understand hardware and software security, and can not understand the logic between the process and document settings.
The time is almost up, and I can't say the audit results, and I was ridiculed by the people in the information department.
The last angry old auditor went on strike directly!
The leader had to let the newcomer who knew the software go up, and quickly cleaned up the information department.
In addition to the specialties mentioned in the case, there are also some specialties that are also useful, such as allowing people who can speak foreign languages to communicate with foreigners, allowing people with common hobbies to communicate, and having people with interview experience organize interviews.
3. External resources also need to be allocated as a whole
No one in the audit department understands outreach work, and it is necessary to ask a outreach expert who knows how to apply for approval, construction and installation.
People only come for one day.
Because the scope of the audit involves a large number of companies, there are many issues related to fees, formalities, and government docking that need to be consulted with him.
The auditors are also divided into two groups, one is the project dynamic cost audit, and the other is the project progress audit.
Originally, a group of half a day was just right, but I didn't expect that the audit leader chatted with others for a long time, and the remaining half a day was given to the project progress audit: to understand some procedural process problems.
Regarding the dynamic cost of the project, many data were not normal, but because there was no one to help, a large number of people were consulted to complete the audit process, and in the end it was not completed as planned.
External resources are not only people, but also materials, equipment, information, etc., which need to be allocated on demand.
4. Money: budget, office supplies, and space use
You need to travel, he needs to travel, you need to buy a camera, he needs to buy a voice recorder.
The audit department has so much budget, who to give and who not to whom?
During the audit process, there is only one office, but there are three audit teams (5 people, 2 people in a group, one of them in a group), who do you let use the office?
I remember one time, I went to a foreign project company to audit, because it was a new project, there was only one networked computer, and all the data and software login ports were in that computer, and I was not allowed to copy them out.
Four people went to audit, each responsible for a piece, and everyone wanted to use that computer.
However, the audit manager once explained to several people that the on-site audit should listen to the audit supervisor, who would have thought that the audit supervisor would use the computer alone and not let others use it.
Others can only work overtime at night, and they can work overtime at night without being accompanied by someone from the unit being interrogated.
Since then, several people have had conflicts with the audit supervisor, and it is estimated that this is what the audit manager wants to see.
5. Time allocation
Sometimes, it's really speechless about brainless leadership.
When he first joined the club, a layman audit boss thought that it would take a lot of time to take inventory of fixed assets and cash, so he arranged more than half of the time in a comprehensive financial audit plan to take inventory.
The rest of the audit procedures: accounting processing, tax audits, fund management, budget management, etc., he did not think were important and could not take more time.
No matter how you explain to him, he doesn't listen, he only recognizes the inventory, the problem is that you have to spend several people to take inventory together every time.
Waste a lot of manpower and time, audit results, anyone who looks uncomfortable, drizzle!
The key is not only the time allocation between audit matters, but also the allocation of audit procedures, for example: a large-scale audit with a one-month cycle, pre-trial preparation only gives you 2 days: data collection, plan production, pre-trial communication, preliminary data analysis, etc.
Damn, it takes a day to get somewhere on a business trip.
After the audit, you can't reserve time for problem communication, and you will get a report on the day after the audit, which is really a "master of"!
6. Work arrangements for distant and close relatives
There are many people and departments in the internal and external connection of the audit, including ordinary employees, grassroots managers, senior managers, board of directors, bosses, relatives of bosses or external groups.
I remember when I first started the industry, my boss arranged for me to go to the vice president of marketing for questioning.
They are big people on the top, and before they can say a word, they say, "I'm busy, you come back another day." ”
I can't make an appointment for time, and when I go to someone's house again, I will directly say: "What do you know about a small employee, let your audit boss come to me, and I will tell him directly!"
The leader who arranged for me went to a grassroots employee who had just joined the company for an interview, and it was said that he was so scared that people didn't dare to say anything!
This kind of simplest peer-to-peer communication is not well allocated, how can we do a good audit?
Another time, the leader arranged for a newly recruited auditor to meet with the business boss of one of the boss's harem, but the people ignored him without giving him any face.
I had to invite a well-liked old employee of the audit department, she had a good personality and was familiar with the business, so she got some information.
The female boss of the family is not emotional, and directly said: "The audit department is insulting her!"
If the personnel arrangement is not in the right way, it is often half the effort.
epilogue
When it comes to audit resources, many people think, "If I have the resources, will I allocate them?"
It's like a lot of people say, "If I have money, will I still spend it?"
In fact, there's a real chance you won't!
The same is a rich person, some people can make money and spend it in a lifetime, while some people become poor after two years of glory!
Can it be the same?
Dear, pay more attention to forwarding!