Coaching and development of skills
bpk
should be aware that auditors need frequent guidance and coaching from their managers as well as training. Managers, however, also need extra training and
attention to keep pace with developments that affect their role and attitude. Managers should give guidance and draw on the creativity and knowledge of their personnel
because a lot of their potential is currently unused.
2.3.5 Audit standardsGuidelines
bpk
’s list of audit manuals and guidelines is comprehensive. General principles are defined and more specific criteria and approaches are set out in guidelines for the
various phases of the audit process planning, fieldwork, reporting, follow-up and evaluation.
With regard to financial audit we concluded that the general audit approach complies with international standards. Some guidelines are being developed, however, that
could be quite useful to bpk’s auditors at this moment for instance technical guidelines on audit risk and sampling.
With regard to performance audit we concluded that the approach complies with international standards but there is some room to improve the manual’s practical value
to the auditors.
bpk
only recently introduced performance auditing and has met some difficulties. In the appendix we offer some suggestions regarding performance audits.
A manual alone is not enough. It takes time to develop an audit programme because it is a creative process that requires straightforward definitions of the audit objective and
design. The auditor must continually ask himself how he can have the greatest impact with the least effort. It is important to make clear what the audit subject is. Is it the
performance compliance or efficiency of an entity, a system, a process or is it the effectiveness of policy?
Given the three-year compulsory rotation and the recent opening of the new regional offices, we recommend that not all staff be changed at once as institutional knowledge would be lost.
Given the three-year compulsory rotation and the recent opening of the new regional offices, we recommend that not all staff be changed at once as institutional knowledge would be lost.
We recommend that the skills managers need be assessed and managers be offered specific training in how to work with professionals.
Given the importance of coaching new employees, we recommend that a form of mentorship be introduced.
We recommend that the skills managers need be assessed and managers be offered specific training in how to work with professionals.
Given the importance of coaching new employees, we recommend that a form of mentorship be introduced.
We recommend that more awareness be developed of the complexity of performance audit and the diversity of the types of audit that can be performed under the general heading of perform-
ance audit. To this end, bpk could develop courses on public administration and policy analysis with universities and public entities. A carefully performed performance audit of the effectiveness
of policy, moreover, takes time: it cannot be completed in a couple of days. We recommend that more awareness be developed of the complexity of performance audit and
the diversity of the types of audit that can be performed under the general heading of perform- ance audit. To this end, bpk could develop courses on public administration and policy analysis
with universities and public entities. A carefully performed performance audit of the effectiveness of policy, moreover, takes time: it cannot be completed in a couple of days.
bpk
’s Board approved the manual for special purpose audits in February 2009. The manual complies with international standards. However, we found that it does not
clarify what type of audit should be used when or explain the procedural differences between the three types of special purpose audit. Recommendations should be made
in the report, except in the case of investigative audits. As mentioned above,
bpk
would have more added value if it combined all audit findings, analysed them and drew
conclusions and made recommendations on the underlying system. On the whole, we conclude that the most essential documents, including State Finance
Audit Standard spkn, are formally implemented and are in full force. We are positive about the specific technical guidelines developed for specific topics such as the
rehabilitation of forest and land, hospital waste, air pollution, etc. Additional manuals are in the process of formal implementation.
2.3.6 Code of Ethicsintegrity
