Continuous improvement Conclusions and recommendations on key factors of bpk’s

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