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Table of Contents

Background and Context ...............................................................................................3

Statement of problem, Purpose and Researcher’s Motive ...........................................5

Participant Selection ......................................................................................................6

Learning about the problem ...........................................................................................7

Organizational Analysis ...............................................................................................9

Environmental Analysis ...............................................................................................10

Cause Analysis .............................................................................................................14

Intervention Selection ..................................................................................................16

Personal Reflection........................................................................................................21

References .....................................................................................................................22

Background of the Organization

The Internal Audit Department (IAD) has experienced significant development since its
establishment as a separate department within the Government in November 2000. As a department
it performs independent, objective assurance and consulting activities designed to add value to and
improve the government’s operations. The IAD must constantly identify ways to enhance current
operations to aid in minimising risks in government departments, ministries and its subsidiaries
(Tourist Board, Health Authority, Social Security Board, Community College and The Development
Board). There are a total of forty one (41) government departments/ministries/subsidiaries which are
served by an IAD staff of 10.

Over the last few years the importance of strong corporate governance and risk management
has been increasingly acknowledged and there is a move towards the use of an enterprise-wide
risk management (ERM) framework. This approach involves identifying, analyzing, responding
to, and monitoring risks and opportunities, within the internal and external environment that the
departments/ministries/subsidiaries face in pursuit of their objectives. To help the Government
to accomplish its objectives the Internal Audit Department brings a systematic approach to
evaluating and improving the effectiveness of risk management, control and governance
processes. Some of the risks that IAD helps to identify and minimize include:-
 Financial risks - fraud, error, loss of revenue, debt (expenditure, penalties and sanctions,
lawsuits for injury and loss etc.), and over and understatement of accounts;
Compliance Risk - Contractual, regulatory and statutory (e.g. labour laws, human rights
Operational Risk- computing systems, personnel safety, security of assets, permits and
licenses etc.
Strategic Risk - Institutional culture of compliance; institutional standing, cooperation and
collaboration; and
Reputational Risk – This occurs when manage financial, compliance, operational and
strategic risks are not properly managed.

The Internal Audit Department evaluates the government’s control systems (everything that
prevents or reduces risk) to provide reasonable assurance of the achievement of the
government’s objectives as it relates to operational effectiveness and efficiency, reliability of
financial reporting and compliance with the laws, regulations, policies and established standards.
After each audit engagement a report is compiled to communicate to Audit Committee and other
stakeholders the audit findings; assumptions made by the auditor(s) regarding financial
statements and other documents; how the audit was conducted and the general condition of the
ministries/departments/subsidiaries and outlines IAD’s recommendations based on the findings.
All of the conclusions drawn and recommendations made should be supported by sufficient audit
evidence. It is through these reports that the management of those divisions are informed of any
concerns and whether or not it makes sense to continue to operate in the present state. The
ministries/departments/subsidiaries use the information in these reports to implement
organizational change to reduce, deter or mitigate the risks identified by the auditors.

The role of the Internal Audit Department is critical as their reports are the driving force
behind sustainable improvements in the management and operations of the respective
organizations. Given the importance of this and the fact that the hours spent on the reporting
phase of audits have increased over time, the management of IAD is concerned that the extra
time has not translated into increased report quality and on time delivery. The matters that have
arisen in this regard are related to (1) the gathering of evidence to support the conclusions drawn
and the subsequent recommendations; (2) accurate analysis of risks; and (3) the exercise of due
care and professional skepticism during the conduct of audits. Those matters affect the quality of
report content and could call into question IAD’s core organizational values of independence,
integrity, professionalism, and credibility. Therefore, these deficiencies have led the
management of IAD to seek to make improvements in the quality of the reports and the
timeframe in which reports are delivered.

Statement of Problem, Researchers Motives and Purpose of the Project

Problem/Global Issue

Failure to collect sufficient audit evidence, appropriately assess risk and uphold the
professional standards have lead to poor performance with reference to the development of
quality reports in a timely manner.

Researchers Motives

The Internal Audit Department's ability to fulfill its mandate to provide independent,
objective and reasonable assurance as consultants, hinges on the effective performance of tasks
such as collecting sufficient audit evidence; appropriately assessing risk and upholding
professional standards. As a result, IAD's management wants to ensure optimum performance in
those areas. As the person responsible for Human Resource Development, the management team
of IAD has approached me concerning matters of report quality and timeliness and its resultant
effects and has requested assistance in improving performance. To this end I have consented to
pursuing performance improvement activities to facilitate their request and come up with
possible solutions to the problem at hand.

The purpose of this project is to:

 Complete a performance gap analysis. This will uncover the desired performance
level which will be compared to the current performance so that the difference
between the two can be established;
 Perform a cause analysis to determine the individual, organizational and
environmental factors that contributed to the gap; and
 Propose appropriate intervention strategies that would close the performance gap and
improve the overall performance of Internal Auditors.

At the end of this exercise it is hoped that the following outcomes will be achieved:-

 At least that 80% of the times audit reports will be completed on time in
accordance with established standards.
 Auditors will provide justification for their conclusions and recommendations
supported by adequate, high-quality audit evidence which they have collected.
 Auditors will perform their duties in accordance with the documented
organizational standards.

Participant selection procedures

The Internal Audit Department is a small centralized organization, as such all 10 employees
will be engaged for interviews and discussions. These employees represent the 3 levels of the
organization senior management, middle management and internal auditors. The management
team which is made up of 3 managers will be viewed as subject matter experts (SME) as they
possess specialized knowledge and skills in auditing and will be able to provide detailed
accounts of the performance of the organization and its employees, workflow, available tools,
equipment and resources.
All participants in this exercise must have been:-
 Employed with the department for at least 3 years;
 Appraised by management at least 2 times within the last 3 years.
The fact that all IAD’s employees are at the same location makes it easy to be able to
interact with them to acquire the necessary information to complete the analyses in the most cost
effective manner. Since the entire audit population will be represented it is anticipated that the
results will be more accurate therefore the level of confidence in the conclusions drawn will be
high. Identification of the underlying causes of the performance problem will assist in the
selection of the best interventions.

Learning about the Problem

Human performance is about humans; as such the following information is to be collected

from key players and stakeholders about the Internal Audit Department, its processes and
procedures, and its performance. The performance analysis plan below is the starting point of
the analysis. It will serve as guide for the collection of data to be used for the analysis. It
outlines the information needed, the resources, who has the information, the method used to
acquire the information and when it will be collected. This is a vital part of the project and must
be updated as things change.

Table 1. Performance Analysis Plan

Information Resource Who? Where? Method When

Direction of Strategic Audit Management Internal Audit Interviews Prior to

Organization Plan Team Meeting
Audit Committee Review

Organizational Organizational Audit Management Internal Audit Extant Data Prior to

View chart Team Meeting

Work Policy and Audit Management Internal Audit Extant Data Prior to
Environment/work/wo Procedure Team Interviews Meeting
rker manuals Supervisors
Performance Staff

Current performance Survey Stakeholders Internal Audit Survey Data Prior to

levels Interviews Auditors Interview Data Meeting
Supervisors Observation
Audit checklist & Audit Management
Engagement Team Document
evaluation Review


Desired performance Interviews Supervisors Internal Audit Interview Data Prior to

levels Audit Management Meeting
Group Team Discussion Data During
discussions Auditors Meeting
Policy and Review

Information Resource Who? Where? Method When

Duties & Functions of Interviews Auditors Internal Audit Interview Data Prior &
Staff Supervisors Survey Data after
Survey Audit Management Meeting
Team Observation
Observations Data

Documentation Extant Data

Job Descriptions

Critical business issues Interviews Supervisors Internal Audit Interview Data Prior to
Audit Management Meeting

Identify Gaps In Group HPT/HPI Internal Audit Discussion Data During

Performance Discussions Practitioner Meeting
Interview Data
Interviews Prior to
Prioritize Gaps Group HPT/HPI Internal Audit Discussion Data During
Discussions Practitioner Meeting
Audit Management

What worker needs to Reviews SMEs Online sources Reviews Prior &
know Expert professional interviews, after
Performers Organizations survey data Meeting

Data Collection Process

The Audit Committee members will be engaged through group discussions to get their
perspectives on the performance issue. A survey was previously administered to the ministries,
departments and subsidiaries served by the Internal Audit Department using survey monkey to
get feedback on their satisfaction with the service provided by the Internal Audit Department.
This method was chosen because it was the least time consuming and the most cost effective way
to reach all of the clients. Extant data was used to gather information about the mission, vision,
goals and objectives, as well as audit procedures, processes, outcomes, actual and optimal
performance. The data collected will provide a snapshot of the work environment, trends and
accomplishments of the department, knowledge and skill levels of auditors and help with
aligning performance and organizational goals. The rationale for using this method is that the
information is readily available and accessible and does not have a cost attached to acquiring it.

Performance Analysis

Performance analysis is the process of identifying the organization’s performance

requirements and comparing them to its objectives and capabilities (Seels & Richey, 1994 as
cited in Van Tiem, Moseley & Dessenger, 2012). This is a necessary step in determining the
organizational performance gap and the causes so that appropriate interventions can be selected
to close the gap. The following information was collected by partnering with internal and
external customers through interviews, group discussions, observations, survey and a review of
extant data, and other means were analyzed to determine the performance gap the findings are
presented below.

Organizational Analysis

Since performance does not occur in isolation it is important to look at the organization and
the environment and both can have a considerable impact on performance and the performer Van
Tiem, Moseley & Dessenger, 2012). The first step in the performance analysis process is to look
into the heart of the organization determining the mission related goal of the organization (Van
Tiem, Moseley & Dessenger, 2012). According to IAD’s strategic plan its mission is to add
value to and improve the operations of government departments, ministries and subsidiaries, by
measuring and evaluating the efficiency and effectiveness of managerial and financial controls,
risk management, asset management, and governance processes (IAD, 2014). The goal is to
ensure that Government Departments have arrangements in place that provide efficient and
effective services, whilst safeguarding funds from fraud and/ or misappropriation. IAD’s core
organizational values are maintaining independence, integrity, professionalism, and credibility.
The objectives of the Internal Audit Department are to:-
 Provide independent analysis, appraisals, advice and recommendations regarding the
reviewed activities of government ministries, departments and subsidiaries in report
 Build the capabilities and professional capacities of Audit staff through training, technical
assistance and other development activities offered by other agencies.

To contribute to the achievement of the mission and objectives, at the beginning of each year the
Internal Audit Department conducts risk assessments and based on the risks identified the work plan
for the rest of the year is developed. The performance of the Internal Audit Department is measured
based on:-
1. The number of audits completed1;
2. The number of recommendations actually implemented; and
3. The number of credit hours of training received by each employee.

Environmental Analysis


Stakeholders include the Ministries, departments and subsidiaries, members of the Audit
Committee, employees and legal and regulatory agencies. Ministries, departments and
subsidiaries have some influence on the accomplishment of the audit objective since they are the
holders of the information needed for audit engagements and can request audits. They are the
ones responsible for implementation of audit recommendations. Being able to schedule meetings
with them and their willingness to provide information is of importance to the completion of
audits. The Audit Committee is a responsible for overseeing the operations of the IAD in terms
of financial reporting and disclosure, monitoring accounting policies, regulatory compliance and
discussion of risk management policies with Internal Audit. The Audit Committee also initiates
requests for special investigations. Legal and regulatory agencies impose industry requirements,
restrictions and conditions and set standards in relation to activities thereby ensuring compliance
and the means for enforcement. These influence the scope, independence, and professional
proficiency, performance of the audit work and the management of the IAD. Given the
important role that each of these organizations play in the audit process a customer satisfaction
survey was administered online through survey monkey to determine how they feel about IAD’s
service (interaction, professionalism, quality and timing of reports and recommendations).
Although the feedback indicated that they were not dissatisfied with the overall service, some
concerns with regard to the timing or reports were noted.

Audits are deemed to be completed when the reports are discriminated to the relevant parties.

Resources and Organizational Culture

Information in terms the organization’s vision, mission and objectives are clearly stated
and displayed in strategic locations throughout the IAD. Auditors have access to all information
systems currently operated by the government on their individual work computers with the
exception of the system used by law enforcement agencies for intelligence security reasons.
Basic tools and equipment such as computers, calculators, notepads and audit pens (orange) are
provided. Resources such as software to aid in planning the audit, analysis of data, facilitate
collaboration and supervision are lacking.

Generally auditors are allowed some level of autonomy in conducting their work. There
are two supervisors for junior auditors but the auditors can go to any level (middle or upper) of
management for advice. This has caused some confusion because auditors often fail to update
the substantive supervisors on the status of audit jobs, albeit the lines and channels of authority
and communication are clearly known.

Work and the Workplace

A workplace analysis focuses on the context and compares it to the ideal conditions; such
a focus might reveal several factors that are contributing to the performance problem (Preshing
2006). To facilitate this process the management of IAD was interviewed to find out about
performance results, changes, improvements and shortfalls. Additionally, samples of
performance records were selected and reviewed. Each auditor is assigned audit jobs based on
the audit work plan of priority jobs for the year. They are given a job sheet which outlines the
requirements of the audit engagement. That auditor would select another auditor to accompany
him/her when conducting interviews (mandatory) and substantive audit tests (optional). This
requires the auditor to travel extensively to the related organization(s) involved in the audit.
Each auditor is responsible for writing their reports and submitting them to the audit team (which
is made up of middle and senior managers) within the stipulated timeframe. Management would
review the report and provide feedback before the report is distributed.

Presently audit reports are not being disseminated to the related ministries, departments and
subsidiaries of the Government within the IAD’s management stipulated timeframe. Based on the
records 65% of reports are being completed on time. Management has had ask the auditors to re-
perform or to undertake additional work in relation to the audit engagement to fulfil the quality
requirements for reports (quality assurance and control issues) 15 out of 36 times. Management is
concerned that auditors seem to place too much reliance on the work and word of personnel in
ministries/departments/subsidiaries being audited as they sometimes fail to sufficiently evaluate
contrary evidence which seems to be readily available to the audit team at the time of the audit.

Ideally management would like to maintain an on time report completion rate of at least
80%. Important aspects of auditing include verification of transactions and activities of the
organization being audited, analysis of risks identified, documentation of findings of an audit
engagement and follow-up on serious or flagrant matters. The accuracy, completeness and attention
paid of these activities can severely affect whether the ministries, departments and subsidiaries will
accept and implement the recommendations made. The rate of recommendations currently
implemented is 55%; management needs this rate to be at 85%. Since 2009 austerity measures have
been put in place to help the government to cope with the global recession audit training has
suffered. Emerging trends in the auditing industry requires auditors to stay abreast of techniques and
principles to ensure that audit processes are efficient, reduce time delays, errors, mistakes and over-
auditing all of which translates to wasted time and money. The established annual training
requirement is 40 credit hours for all staff, however only 30% of the staff has been receiving this
training annually since 2010.


Upon entering or prior to entering the department all auditors received basic audit
training. Auditors have varying levels of tertiary education ranging from Undergraduate
Diplomas to Masters and have the aptitude for auditing. In recent years the level of motivation
to meet audit objectives has declined since auditors feel that supervisors are young and do not
provide the level of support necessary for personal growth and development and to assist with

completing audit processes. 60% of employees have indicated that they need support in areas
like risk assessment and evidence gathering, and admitted that they struggle with upholding
professional standards. 65% agree that only specific auditors receive regular training and those
officers do not transfer the information from the training to those who were not trained in that
area. 59% of auditors are of the opinion that management does not distribute information to
assist with job performance and opportunities for development fairly. Auditors also consider
management feedback regarding performance to be harsh and demoralizing as they do not take
into consideration the challenges encountered by the auditor for example with acquiring
information for the organization being audited. Employee morale is low as 62% of auditors
expressed that they walk away from evaluations feeling defeated and that their effort was not
worthwhile because mainly the negatives of performance are highlighted. These issues have
caused some tension in the work environment and have contributed to the performance issue.

Analysis of the above information provided a snapshot of the where the organization is
currently and where it wants to be. Below is a figure 2 which summarizes the findings in table

Figure 2. Organizational Gap Analysis

Objective Performance Desired Actual Performance
Measure Performance Performance Gap

1. Provide independent Number of audits 80% completion of 65% 15% increase in

analysis, appraisals, completed Audits completion of report completion
advice and Audits is necessary
regarding the
reviewed activities of Number of 85% of Current 30% increase in
government recommendations recommendations recommendati recommendation
ministries, implemented should be on implementation
departments and implemented implementatio Rate
subsidiaries in report n rate is 55%

2. Build the capabilities 40 credit hours for 40 credit hours Increase the
The number of
and professional each employee for 30% of number of
capacities of Audit credit hours of training employees employees
staff through training, receiving the
technical assistance required credit
and other by each employee hours of training by

development a 70%
activities offered by
Other agencies.

The table above shows two organizational objectives, the performance indicators that relate
to each of them, desired performance level, actual performance and the gap between the two.

Causes of Performance Gap

Cause analysis is the final step in the performance analysis phase of the performance
improvement/HPT model (Van Tiem, Moseley & Dessenger, 2012). This will help to determine why
the performance gap exists which will help with identifying possible interventions. The underlying
issues that have led to poor performance with regard to timely completion of audit reports are:-

Lack of Incentives
 Since 2009 travel allowance has been cut by 75% which has left employees reluctant
to use their personal vehicles because they feel that the travel allowance cannot pay
for the wear and tear on their vehicles.
 Auditors are not entitled to overtime for hours worked outside of normal working
 Salaries have been stagnant since 2010.

Time Efficiency/Management

 Auditors sometimes fail to sufficiently plan audit engagements which includes

setting deadlines, prioritizing activities of importance and spending the
appropriate amount of time on the right activity which results in wasted or
misused time.

 Lack of software that would assist planning the audit, analysis of data,
collaboration and supervision and completion of the audit process according to

the audit standards and within the stipulated timeframe. These activities and the
use of technology are critical to audit quality and efficiency.
 Failure to aggressively follow-up and monitor the implementation of
recommendations have led to unsatisfactory implementation rates.

Access to Information

 Ministries, departments and subsidiaries are sometimes reluctant to provide

pertinent and to accommodate auditors by making themselves available for

 Internal Audit is a member of the Institute of Internal Auditors (IIA) and is expected
to abide by multiple regulatory regimes. Additionally, auditors must be aware of other
legislation and regulations that apply to the organizations being audited. While the
standards, legislation and regulations exist, they are not readily accessible by all
Internal Auditors. This affects auditors’ ability to uphold professional standards. The
challenges in this regard relate to being able to track, interpret and implement existing
and emerging regulations and legislation that govern the activities of Internal Audit
and the organizations being audited.

Lack of Training and Supervision

 As a result of limited training or a need of continuous training auditors tend to lack

professional judgement and professional scepticism that they need to make sound
decisions. In an effort to improve their efficiency auditors follow the same approach
from previous years and end up repeating the same mistakes, over auditing certain
areas and missing critical areas of risk and risk statement. This results in decreased
ability to rationalize recommendations; increased report review time for the
management team and additional work for the auditor which translates to delayed
report completion.

 Inability to harness data analytics and use data in the planning process to add real
value. This relates to being risk-focused to determine what is critical to the
organization meeting its objectives. The lack of training in the effective use of data
aids in understanding the behaviours of organization being audited increases the time
spent in the field and increases cost.
 Poor selection of audit procedures necessary to collect sufficient evidence to support
conclusions and recommendations. This results in wasted time that could have been
better spent accomplishing organizational objectives.
 Auditors do not receive the benefit of continuous supervision necessary in the
absence of the required training. As a result some mistakes and underperformance in
areas of risk and data analysis, exercise of professional scepticism in gather evidence
etc. are only known at the end of the audit process. At this time is it too late for
supervisors to direct the efforts of auditors with regard to expected coverage and
timing, provide guidance and advice to improve performance and facilitate the
completion of reports on time.
 Harsh feedback discourages and de-motivates employees and reduces productivity.

The issues listed above play a significant role in the development of quality reports which
affect clients as this is the means through which organizational change is channeled. If risks are
improperly assessed and the necessary processes and procedures for collecting supporting
evidence are not adhered, organizations may incur unnecessary costs in fulfillment of the audit
recommendations. Additionally, failure to comply with the above listed critical issues could
challenge IAD’s core organizational values of independence, integrity, professionalism, and

Intervention Selection

Interventions are deliberate, conscious acts to facilitate change in performance (Van

Tiem, Moseley & Dessenger, 2012. p.195). It is the process of “developing and unleashing the
expertise for the purpose of improving individual, team, work process, and organizational system
performance.” (Swanson & Holton, 2001, P. 4 as cited by Coliner, 2014). Human performance

technology plays a role in human resource development by linking human resource development
initiatives with the strategic objectives of the Internal Audit Department. “Stolovitch and Keeps
(1999) state that HPT succeeds by applying research validated approaches and interventions.
Tables 3 a., b., and c below outlines the business needs, the performance gaps the causes and the
proposed interventions. The interventions fall into various categories such as performance
support (instructional and non-instructional) work design methods, personal development and
human development.
Tables 3 a.

Business To complete reports on time for distribution to clients and relevant

Need 1.0 stakeholders.
Performance The report completion rate must be increased by 15% to reach the desired state
Gap 1.0 of 80% on time report completion.
Cause(s) 1. Insufficient planning of the audit engagement.
of Gap 1.0 2. Lack of software to assist with planning the audit, analysis of data,
collaboration and supervision.
3. Insufficient supervision of auditors during the audit engagement.
4. Difficulty scheduling meetings and acquiring necessary information from
5. Limited audit exposure and experience led to unsatisfactory execution of audit
6. Limited access to resources such as industry standards and other legislation.
7. Software to assist with the improvement of performance is lacking.
8. Lack of incentives to work overtime or go beyond the call of duty.
9. The 75% reduction in travel allowance has left auditors reluctant to use their
personal vehicles to go to the ministries, departments and subsidiaries to get
the information necessary to complete the audit.

Intervention Provide software such as IDEA, Mikogo, Huddle, Wrike and AuditRoom to assist
1.0 in planning, collaboration, supervision and completion of the audit process
according to the audit standards.
1.1 Hard copies of industry standards will be placed in a general area so that they
are accessible to all auditors. Additionally all legislation, regulations and
updates will be placed on the shared drive so that they can be viewed as
1.2 Sensitize ministries, departments and subsidiaries on the role of Internal Audit
and the importance of accommodating and cooperating with them.
1.3 Training will be provided in the use of the software and other areas such as risk
assessment, evidence gathering, analysis of data and report writing. Training
for supervisors on how to provide constructive feedback and extend assistance to

1.4 Implement an employee reward system.

Table 3 b.

Business Need 2.0 Increase the number of recommendation implementation

Performance Gap 2.0 The recommendation implementation rate must be increased by 30% to
meet the desired standard of 80%.

Cause(s) of Gap 2.0 1. Some recommendations were not communicated in a sufficiently

convincing manner to respective organization as such those
recommendations were not accepted by management.

2. Management of the audited organizations felt that some of the

recommendations were not workable in their environment and
refused to implement them.

3. Aggressive follow-ups were not conducted by auditors to monitor the

progress on recommendation implementation. Additionally special
attention was not paid to serious or flagrant matters that affect the
organizations that were audited.

4. The timing of the report recommendations was too late to fix the
problems that existed at the time or to cut costs.

Intervention Training on report writing will be implemented so that in addition to

2.0 other skills auditors will learn how to write quality recommendations
that are action oriented, well supported by evidence and effective.
2.1 An audit follow-up procedure will be formalized to bring structure and
disciple to the process. These actions will be supported by a checklist
that will be used by auditors to conduct follow-ups.
2.2 Training, provision of necessary resources (regulations, software etc)
and supervision should improve the quality and timing of report

Table 3 c.

Business Need 3.0 Provide at least 40 credit hours of training for each employee
Performance Gap 3.0 A 70% increase in the number of employees receiving the required 40
credit hours of training annually is necessary.
Cause(s) of Gap 3.0 1. Austerity measures implemented by government has restricted the
training budget and therefore limited the ability to fully finance
training internally.
2. Failure to utilize internal expertise to facilitate training.
3. Failure to seek external sponsorship or training opportunities from
other agencies.
Intervention Plan and coordinate an in-house training programme to be facilitated
3.0 by internal subject matter experts.
3.1 Mentoring and on the job support will be provided to junior staff.
3.2 Aggressively seek opportunities for job attachments and sponsorship of
other forms of training from similar organizations abroad and from
supreme audit institutions and other agencies.

The information below will provide greater insight as to how the interventions proposed will
be implemented. Having gone through the process of identifying the desired level of knowledge
and skills, learning objectives etc., the proposed interventions will be implemented as follows:-

Subject matter experts will be engaged to provide training sessions to the audit staff on
various topics such as report writing, risk assessments, evidence gathering and maintaining
professional standards to employees for 1 week during normal working hours in a conference
setting. Case studies and other practical exercises will be used to provide real life context to the
areas being explored so that the learner will get a holistic understanding of the concepts being
taught. Case studies can be used for descriptive, explanatory, or exploratory purposes (Yin,
1993). After the training, as the need arises or as new trends and issues emerge or as new or rare

responsibilities are assigned, senior managers will demonstrate the necessary skills and provide
guidance and advice/corrective feedback to junior employee as they execute their duties. They
will serve as mentors and coaches to junior auditors.

Management will actively and aggressively seek opportunities for job attachments and
sponsorship of other forms of training from similar organizations abroad and from supreme audit
institutions and other agencies. Supervisors will be trained to provide constructive feedback to
subordinates Management will also provide job aids such as procedural manuals, required
professional Standards, engagement checklists and decision guidelines to increase efficiency and
effectiveness in performing the job functions. An audit follow-up procedure will be formalized
to bring structure and disciple to the process. These actions will be supported by a checklist
that will be used by auditors to conduct follow-ups.

Management will authorize the download of software to enhance performance of the

auditors. Following this, auditors will attend webinars for about 45 minutes to an hour and 10
minutes to learn how to utilize of software such as IDEA, Mikogo, Huddle, Wrike and
AuditRoom to assist in planning, collaboration, analysis, supervision and completion of the audit
process according to the audit standards. Auditors will be able to open up communication to
share ideas, knowledge, come up with solutions and involve stakeholders where necessary
through those means. The features of these programs will also help auditors to attain and
maintain compliance by automating, streamlining and effectively managing the audit process
thereby leading to increased productivity and the timely delivery of quality reports.

An employee rewards program will be implemented to recognize and show appreciation for
the work done by the auditors. The Internal Audit Department will undertake a client
sensitization task to help stakeholders understand the role of internal audit, and how they can
assist with the audit process. This will take the form of media presentations by auditors,
quarterly circulars from IAD and departmental visits.


The overall performance issue led back to the organization’s objectives. Having identified
the performance gaps and the underlying causes it was determined that performance
interventions were necessary to correct the problems identified. The range of interventions can

be categorized as performance support (instructional and non-instructional), work design

methods, personal development and human development methods. These strategies are intended
to increase performance to the desired levels, provide the required support and training to further
enhance the knowledge and skills of Internal Auditors. Those interventions represent the most
cost effective selections which can be easily implemented and will go a long way in helping the
Internal Audit Department in fulfilling its objectives.


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