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

▶
en d bit 5g
SMART_READER_LITE
LIVE PREVIEW

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

Feb 16, 2023 301 likes •512 views

LAudit Interne en dbit 5G Florilge dinnovations en 2017 B ENOT 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

slide-1
SLIDE 1

1

L’Audit Interne en débit 5G

Florilège d’innovations en 2017

BENOÎT HAREL, DIRECTEUR, IFACI CERTIFICATION

slide-2
SLIDE 2

2

« Rien n'est plus fort qu'une idée dont l'heure est venue. »

Degree of support for innovation Time

“I’m being told about something” “I know what it is” “I see the implication for me/us” “This looks OK” “Let’s test it. Let’s do it” “We like to do it this way” “Why did we do it any

  • ther way?”

Contact Awareness Understanding Engagement Involvement Commitment Internalisation

"Why did we do it any other way?" "We like to do it this way" "Let’s test it. Let’s do it" "This looks OK" "I see the implication for me/us" "I know what it is" "I’m being told about something"

slide-3
SLIDE 3

3

« Changes provide challenges for internal auditors to do things differently so that internal audit add greater value and remain relevant as part of the internal control & governance structure. »

The Institute of Internal Auditors, Internal Audit and Innovation

The IIA – The Competency Wheel, October 2014

Communications Business Acumen Problem Solving Critical Thinking Change Management Project Management Teaming Facilitation Foresight

slide-4
SLIDE 4

4

AMELIORATION CONTINUE INNOVATION EFFICACITE

slide-5
SLIDE 5

5

Objective based Internal Auditing

PRACTICAL TIPS

  • Setup of the Objectives Register
  • Model of Shareholder’ Value Drivers
  • Put into motion of the Assurance Map
  • Consolidated reporting on Business Goals

VECTORS FOR VALUE ADDITION

  • Common focus on actual and measurable

targets and achievements

  • Insightful, proactive, and future-focused auditing
  • Advanced contribution to the strategic roll-out

and feedback loop

  • Development of strategic management

mindset

slide-6
SLIDE 6

6

Global Internal Assurance function

PRACTICAL TIPS

  • CEO and Board sponsorship
  • Roadmap for gradual and controlled

convergence

  • Common process on control of

Governance Risk Compliance

  • GRC Datawarehouse and System
  • Distinct functional reporting lines per

function to the governance committees VECTORS FOR VALUE ADDITION

  • Rationalised allocation of resources
  • Clear-cut provision of assurance services
  • Quality and structure of GRC data
  • Customised expansion of objectivity

principles to control functions

slide-7
SLIDE 7

7

« 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)

slide-8
SLIDE 8

8

Collaborative Cloud-based Auditing & Reporting

PRACTICAL TIPS

  • Performance of Thematic Audits
  • Development of Poles of Expertise
  • Basic Ruling for Team Cooperation
  • Roll-out of a Cloud-based Tool

VECTORS FOR VALUE ADDITION

  • Real-time overview of the targeted report
  • Sound emulation and collaboration
  • Smooth project management on reporting

phase

  • Better sharing of ideas and

communication skills

slide-9
SLIDE 9

9

Digital Tablet-based Reporting

PRACTICAL TIPS

  • Combination of Word and Acrobat tools
  • Reengineering of the report layout
  • Specific focus on executive summary
  • Development of new functionalities
  • Enhancement of the security features

VECTORS FOR VALUE ADDITION

  • Revamping of the communication

process

  • Key messages pushed to the executive

management tool

  • Focus on data visualisation
  • Availability for management interactions
slide-10
SLIDE 10

10

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

slide-11
SLIDE 11

11

Continuous ERM Auditing

PRACTICAL TIPS

  • Systematic in-depth review of ERM

system

  • Feeds of a structured ERM database
  • Quarterly consolidation of cumulative data
  • Standardised assessment criteria
  • Multi-faceted assessment model

VECTORS FOR VALUE ADDITION

  • Evergreen focus on emerging & orphan

risks

  • Embedded & streamlined assessment
  • Regular feedback to the governing bodies
  • Robust opinion based on broaden scope
slide-12
SLIDE 12

12

GRC Maturity Grading model based on COSO2013

PRACTICAL TIPS

  • Tri-dimensional grading model
  • Consistent and aligned criteria per level
  • Outcomes based rules for overall opinion
  • Articulation with audit objectives

VECTORS FOR VALUE ADDITION

  • Promotion of an holistic assessment
  • Generally accepted GRC framework
  • Easy-to-use and objective model
  • Allowing robust comparisons over time
slide-13
SLIDE 13

13

Auditing focused on Issue Resolution and Management Commitment

PRACTICAL TIPS

  • Allocate 50% of the standard audit time to

problem solving and strategic thinking

  • Replace the audit report by a customised

summary template to key stakeholders

  • Develop after-audit services to monitor

progresses VECTORS FOR VALUE ADDITION

  • Efforts are more focused on solutions
  • Well reasoned, funded and thorough

recommendations

  • Impact on decision-making and executive

managers

  • Outcome-oriented mindset of the
  • rganisation
slide-14
SLIDE 14

14

« Innovation distinguishes between a leader and a follower. »

The Innovation Secrets

slide-15
SLIDE 15

15

Unique Auditing Slidedeck & Logical Writing

PRACTICAL TIPS

  • Combination of Planning Memorandum,

Kick-off & Closing Presentation and Report

  • Information provided once and for all
  • Slides used an re-used along the mission
  • Specific communication merging strategy,

structure and format VECTORS FOR VALUE ADDITION

  • Allocation of resources to substantive

work

  • Optimised focus on key messages
  • Clarity and visual cues for the

stakeholders

  • Attractive and easy-to-read documents
slide-16
SLIDE 16

16

Professional Tutorship & Career Acceleration Programme

PRACTICAL TIPS

  • Sponsorship of the Director General
  • Close interaction with Human Resources
  • Integration in the overall talent

programme

  • Attractive training and audit assignments
  • Mastery of broad-based technical skills,

familiarity with all business units, ability to build networks across the organisation VECTORS FOR VALUE ADDITION

  • Higher retention of talented employees
  • Future group leaders well versed with

GRC

  • Enhanced IA capacity with regular inflow
  • Positive ratchet effect on internal audit
slide-17
SLIDE 17

17

Lessons learned from Lean6sigma Auditing

PRACTICAL TIPS

  • Roll-out of Sipoc, Pareto, Ishikawa,

Valuestream, Raci tools

  • Packaged toolbox with built-in support
  • Broaden capabilities for auditing complex

systems

  • Partnership with the quality function

VECTORS FOR VALUE ADDITION

  • Summarised and targeted communication
  • Enhanced analytical skills
  • Advanced sharing of business knowledge
  • High-quality reusable deliverables
slide-18
SLIDE 18

18

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

Les Contemplations

slide-19
SLIDE 19

19

AMELIORATION CONTINUE INNOVATION EFFICACITE