2.3.3 Continuous improvement
Quality control and quality assurance are preconditions for continuous improvement. bpk
has fulfilled the basic requirements for quality assurance by means of several instruments. To be effective, however, the role and function of all actors and
instruments must be clear. An overall vision, description of the actors and the relationship between the instruments will help to ensure continuous improvement.
Quality assurance itama
The combination of internal auditinspection tasks with quality assurance tasks in one unit itama does not improve the quality assurance environment. The combination
of what is seen as punishing and learning at the same time should be discouraged.
Quality control activities need experienced auditors
It is essential that only very experienced auditors with a certain authority and teaching skills are placed in itama. It would then become an honour to work for itama. The
current itama staff should be clearly informed about their role, tasks and required performance as soon as possible. They should also enjoy the support of bpk’s senior
management and have sufficient budget to do the job. A sufficient number of senior auditors should join the qa inspectorate every ten years for a period of three years.
From procedural controls to substance
We are positive about the multi-year strategy itama presented. In the initial years, itama
does not pay attention to the strategic and technical quality of audit reports but concentrates on compliance with procedures. itama started its quality assurance
work in 2008 by considering the existence and completeness of audit working papers. Although formalities are important they do not have the highest added value or
learning effect for
bpk
. Quality assurance should seek best practices what went wrong and what went right? and suggest improvements to the team involved or management
on such aspects as training, manuals and line control.
We recommend the development of a description of the vision, tasks, actors and relationship between the instruments necessary for quality assurance.
We recommend the development of a description of the vision, tasks, actors and relationship between the instruments necessary for quality assurance.
We recommend that bpk separate the inspection task from quality assurance. Moreover, we recommend that bpk define the role of itama in more detail in relation to:
• the evaluation unit epp; • internal review teams;
• hot review teams in the audit units. bpk
recently took the first steps to prepare project charters to clarify each function’s use as a quality assurance instrument. We recommend that itama be able to use the findings errors of
the other units’ summarisingverifying activities. Furthermore, we recommend that only itama should report relevant findings and lessons to the management of bpk.
We recommend that bpk separate the inspection task from quality assurance. Moreover, we recommend that bpk define the role of itama in more detail in relation to:
• the evaluation unit epp; • internal review teams;
• hot review teams in the audit units. bpk
recently took the first steps to prepare project charters to clarify each function’s use as a quality assurance instrument. We recommend that itama be able to use the findings errors of
the other units’ summarisingverifying activities. Furthermore, we recommend that only itama should report relevant findings and lessons to the management of bpk.
We recommend that the Board and management give their full support to the development of itama
and ensure there are enough experienced auditors within itama to assess the quality of the work done by bpk’s auditors.
We recommend that the Board and management give their full support to the development of itama
and ensure there are enough experienced auditors within itama to assess the quality of the work done by bpk’s auditors.
2.3.4 Human Resources Management hrm