en dbit 5G Florilge dinnovations en 2017 B ENOT H AREL , D IRECTEUR - PowerPoint PPT Presentation

L’Audit Interne en débit 5G Florilège d’innovations en 2017 B ENOÎT H AREL , D IRECTEUR , IFACI C ERTIFICATION 1

“Why did we do it any "Why did other way?” Internalisation we do it any other way?" “We like to do it this way” Degree of support for innovation “Let’s test it. Let’s do it” "We like to do Commitment it this way" “This looks OK” “I see the implication for me/us” “I know what it is” “I’m being told about something” Involvement "Let’s test it. Let’s do it" « Rien n'est plus fort qu'une idée dont Engagement "This looks OK" l'heure est venue. » Understanding "I see the implication for me/us" Awareness Contact "I know what it is" "I’m being told about something" Time 2

« Changes provide challenges for internal auditors to do things Project Communications Management differently so that internal audit Teaming add greater value and remain Facilitation Business Change relevant as part of the internal Acumen Management Foresight control & governance structure. » Problem Critical Solving Thinking The Institute of Internal Auditors, Internal Audit and Innovation The IIA – The Competency Wheel, October 2014 3

AMELIORATION INNOVATION EFFICACITE CONTINUE 4

Objective based Internal Auditing P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Setup of the Objectives Register • Common focus on actual and measurable • Model of Shareholder’ Value Drivers targets and achievements • Put into motion of the Assurance Map • Insightful, proactive, and future-focused auditing • Consolidated reporting on Business Goals • Advanced contribution to the strategic roll-out and feedback loop • Development of strategic management mindset 5

Global Internal Assurance function P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • CEO and Board sponsorship • Rationalised allocation of resources • Roadmap for gradual and controlled • Clear-cut provision of assurance services • Quality and structure of GRC data convergence • Common process on control of • Customised expansion of objectivity Governance Risk Compliance principles to control functions • GRC Datawarehouse and System • Distinct functional reporting lines per function to the governance committees 6

« Le véritable voyage de découverte ne consiste pas à chercher de nouveaux paysages, mais à avoir de nouveaux yeux. » A la recherche du temps perdu (1918) 7

Collaborative Cloud-based Auditing & Reporting P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Performance of Thematic Audits • Real-time overview of the targeted report • Development of Poles of Expertise • Sound emulation and collaboration • Basic Ruling for Team Cooperation • Smooth project management on reporting • Roll-out of a Cloud-based Tool phase • Better sharing of ideas and communication skills 8

Digital Tablet-based Reporting P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Combination of Word and Acrobat tools • Revamping of the communication • Reengineering of the report layout process • Specific focus on executive summary • Key messages pushed to the executive • Development of new functionalities management tool • Enhancement of the security features • Focus on data visualisation • Availability for management interactions 9

« On ne résout pas les problèmes avec les modes de pensée qui les ont engendrés » 10

Continuous ERM Auditing P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Systematic in-depth review of ERM • Evergreen focus on emerging & orphan system risks • Feeds of a structured ERM database • Embedded & streamlined assessment • Quarterly consolidation of cumulative data • Regular feedback to the governing bodies • Standardised assessment criteria • Robust opinion based on broaden scope • Multi-faceted assessment model 11

GRC Maturity Grading model based on COSO2013 P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Tri-dimensional grading model • Promotion of an holistic assessment • Consistent and aligned criteria per level • Generally accepted GRC framework • Outcomes based rules for overall opinion • Easy-to-use and objective model • Articulation with audit objectives • Allowing robust comparisons over time 12

Auditing focused on Issue Resolution and Management Commitment P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Allocate 50% of the standard audit time to • Efforts are more focused on solutions • Well reasoned, funded and thorough problem solving and strategic thinking • Replace the audit report by a customised recommendations • Impact on decision-making and executive summary template to key stakeholders • Develop after-audit services to monitor managers • Outcome-oriented mindset of the progresses organisation 13

« Innovation distinguishes between a leader and a follower. » The Innovation Secrets 14

Unique Auditing Slidedeck & Logical Writing P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Combination of Planning Memorandum, • Allocation of resources to substantive Kick-off & Closing Presentation and work • Optimised focus on key messages Report • Information provided once and for all • Clarity and visual cues for the • Slides used an re-used along the mission stakeholders • Specific communication merging strategy, • Attractive and easy-to-read documents structure and format 15

Professional Tutorship & Career Acceleration Programme P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Sponsorship of the Director General • Higher retention of talented employees • Close interaction with Human Resources • Future group leaders well versed with • Integration in the overall talent GRC • Enhanced IA capacity with regular inflow programme • Attractive training and audit assignments • Positive ratchet effect on internal audit • Mastery of broad-based technical skills, familiarity with all business units, ability to build networks across the organisation 16

Lessons learned from Lean6sigma Auditing P RACTICAL TIPS V ECTORS FOR VALUE ADDITION • Roll-out of Sipoc, Pareto, Ishikawa, • Summarised and targeted communication • Enhanced analytical skills Valuestream, Raci tools • Packaged toolbox with built-in support • Advanced sharing of business knowledge • Broaden capabilities for auditing complex • High-quality reusable deliverables systems • Partnership with the quality function 17

« Oser ; le progrès est à ce prix. Toutes les conquêtes sublimes sont plus ou moins des prix de hardiesse. » Les Contemplations 18

AMELIORATION INNOVATION EFFICACITE CONTINUE 19