1. INTERNAL AUDIT WORKSHOP: 19 JUNE 2007 JUANITA WILKENS

2. BANKSETA REQUIREMENTS SAQA Requirement: An ETQA must monitor and audit achievements in terms of national standards / qualifications Monitor: Internal activities undertaken by provider organisation to ensure quality is achieved – process of continual self evaluation and development in improving the quality of learning provision. Preparation for internal audit Audit: Activities undertaken by the provider to examine the indicators showing the degree of excellence achieved. The audit process is the interrogation of relevant information against set criteria with the assistance of available evidence

3. INTERNAL AUDIT REQUIREMENTS Purpose: Auditor must ensure that the degree of excellence specified for provision and assessment has been achieved Scope: Audit addresses the provider’s QMS policies, procedures and review mechanisms Frequency: Audits annual – 30 September each year

4. THE AUDIT PROCESS Provider: Appoint an auditor as per the BANKSETA requirements Auditor: Familiarise her/ himself with BANKSETA audit dimensions and also with the provider’s QMS policies / procedures / review mechanisms Finalise the list of audit questions (BANKSETA and own) and possible evidence required Develop a timeframe to conduct audit – deadline of 30 September Send final list of audit questions to provider Familiarise him/herself with the BANKSETA reporting requirements Provider: Agree on audit timeframe with auditor Prepare evidence for audit

5. THE AUDIT PROCESS (cont …) Auditor: Conduct audit Provide feedback to the provider Agree on a follow-up audit wherever sufficient evidence not available – within 6 months Develop report and submit to provider / BANKSETA Issue statement of findings: favourable/qualified/ adverse Provider: Favourable audit – submit report to BANKSETA by due date Qualified or Adverse: Develop action plan and submit to BANKSETA Close gaps and contract auditor to sign off non-conformance report Submit evidence to BANKSETA - actions taken and gaps closed BANKSETA: May require additional information Continue accreditation or recommend termination of accreditation

6. TRENDS: INTERNAL AUDITS 2006 Majority of auditors used the BANKSETA audit questions to conduct the audit It was not always clear if the contracted auditors familiarised themselves beforehand with the provider’s QMS Some contracted auditors specified that they did not have access to all evidence Most audit reports did not address the BANKSETA standard reporting requirements

7. TRENDS: INTERNAL AUDITS 2006 (cont …) Reporting formats did not always made it possible to make a judgment about whether the provider complied with a specific audit question / dimension Audit Report should not contain the recommendations on how provider organisation could address non-conformances The category of the audit report was not always clear – favourable, qualified and adverse In cases of non-conformance, no evidence was in place to show that the auditor agreed with the provider on a time to conduct a follow-up visit to sign off on non-conformances Some audit reports were not signed off by the accountable person and auditor. The provider organisation then specified that they did not agree with the outcome of the audit report

8. RECOMMENDATIONS BANKSETA The application for re-accreditation will replace every fifth audit report Prescribe standard reporting format template Prescribe standard action plan template Providers: Prepare evidence against audit questions for internal audit Ensure open access to information

9. RECOMMENDATIONS Auditor: Familiarise him/herself with the BANKSETA audit requirements (audit questions, standards, reporting format and categories of reports) Obtain provider’s QMS and if needed develop a list of specific audit questions Provide feedback to accountable person and obtain signature on final report If applicable, agree with provider on timeframe to address any non-conformance

10. A GOOD MODEL GUIDES YOUR THINKING, A BAD ONE WARPS IT (Brian Marick)