Scribd
Upload
434 views4 pages

Data Integrity Template

The audit has the following objectives: 1. To provide assurance on the adequacy of NBA's performance management process including planning, monitoring, and reviewing performance. 2. To assess management controls over the performance process. 3. To evaluate the framework, practices and controls managing and overseeing NBA's performance to ensure quality, fairness, transparency and consistency. The audit will review documentation, conduct interviews, recalculate performance measures and their supporting data, and evaluate the verification process to categorize performance measures and identify any issues. The results will be reported to management and recommendations made to improve the performance measurement process.

Uploaded by

gotty74
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
434 views4 pages

Data Integrity Template

The audit has the following objectives: 1. To provide assurance on the adequacy of NBA's performance management process including planning, monitoring, and reviewing performance. 2. To assess management controls over the performance process. 3. To evaluate the framework, practices and controls managing and overseeing NBA's performance to ensure quality, fairness, transparency and consistency. The audit will review documentation, conduct interviews, recalculate performance measures and their supporting data, and evaluate the verification process to categorize performance measures and identify any issues. The results will be reported to management and recommendations made to improve the performance measurement process.

Uploaded by

gotty74
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
You are on page 1/ 4

National Biosafety Authority Internal Audit Section

Performance Management audit program March 2015


Procedures

Objectives
The scope of the audit includes NBAs Performance Management
process, including performance planning, monitoring, and reviewing as
well as management oversight controls around the performance process.

Scope
The objective of the audit is to provide assurance on the adequacy of
design and operation of the management framework, practices and
controls in place
to manage and oversee NBAs Performance
Management process to ensure its quality, fairness, transparency, and
consistency.

General Audit Steps


1.
2.
3.

4.

During audit work be aware of management accomplishments in


the Performance Management process and report as necessary.
During audit work be aware of potential areas of weaknesses in the
system and report to management as necessary.
Discuss the areas of greatest risk and exposure with management.
Also, include suggested objectives and test procedures. Discuss
with Management.
Document and perform any additional audit steps deemed
necessary.

Fieldwork
1.
2.

3.

Page 1 of 4

Conduct an entrance conference with the Human Resource


Management team and appropriate members of staff.
Obtain and review appropriate background information
including:
a) pertinent laws, rules, regulations and performance
measure reporting guidelines
b) The Authority strategic plan 2011/2015
c) Any previous audit reports of the Authoritys
performance management process
Obtain and review documentation of key performance
management process to determine completeness. Each measures
documentation should include:
a) Definition of all components of the measure
b) Identification of the source of the data
c) Statement of all calculations involved in creating the final
number
d) Methodology used for calculations
e) Definition of the timelines of data gathering and the frequency

Completed
by/Date

W/P
Ref.

Procedures

4.
5.

6.

7.

9.
Page 2 of 4

of reporting
f) Reports include current performance data, trends, targets and/or
required levels of performance and dates of performance
Request and review any available documentation of the
performance management reporting process including procedures.
Determine which key performance measures to test using the
following information:
a) Risk assessment results
b) Measures that represent the major business lines and
their products and services, quality elements, outcomes
and those of significant customer interest or input
Identify testing methodology and sample plan for each data set
to be tested.
Determine number of reports to include in testing per each
measure depending on length of reporting period. Include a
reasonable represented sample for each measure
recommended use at least 2 reporting periods for each measure
(For example, if a measure is based on a population survey
conducted every 2 years, you may include the last 4 reports in
testing.) Sufficient data for each measure must be reviewed to
allow a conclusion to be drawn.
Review each measures definition and calculation for accuracy
and determine the degree of deviation for each, if any.
For each measure, determine how the data is kept and identify
the source of documentation review manual (paper files) or
automated (computer application or spreadsheet) system.
Determine if adequate controls are in place for each measure
being tested. Begin this review at the point of incoming
information and end at the point when calculated performance
information is reported.

For a manual system: Determine if


documentation exists to outline how and when performance
information is first recorded, and for collecting and calculating
the information. There should be consistencies in staff
understanding and application of the procedures and staff
should understand the source of the information and be familiar
with any modifications. Are regular reviews taking place to
ensure consistency?
For an automated system: Ensure staff performing data entry
have been trained and have access to guidelines and procedures.
Perform testing to ensure the computer program being utilized
is obtaining the correct data and making the correct
calculations. System data, summary information and measure
calculations should be reviewed for correctness on a regular
cycle.
Determine if the performance data can be recreated. Obtain

Completed
by/Date

W/P
Ref.

Procedures

performance measure reports and all supporting raw data for


measures selected for review. Using the documentation for each
measure, determine the method used to collect and calculate the
performance data. Using the raw data, recalculate all of the
performance measure information based on the defined calculations
in the documentation for each of the measures. Document any
miscalculations in the performance measure reports.
10. Request a list of all data elements included in the performance
measures to be tested or create a list based on the performance
measure documentation already obtained. Verify with appropriate
staff that the list is correct and all-inclusive. Obtain data to match
the data elements.
11. Test the source documentation for accuracy. Verify that
performance measure documentation is complete and accurate. The
definition should be adequate to minimize any misunderstanding.
The data elements should mirror the data element list. The directions
for the calculation of each performance measure should support the
performance reported. The data sources(s) listed should be complete
and accurate.
12. Review testing results and conclude as to each performance
measures verification category:
Verified: The performance reported is consistently accurate within
plus or minus five percent and adequate controls are in place to
ensure consistency and accuracy in collection of all supporting data
and subsequent reports.
Verified with Qualifications: The performance reported is
consistently accurate within plus or minus five percent, but adequate
controls are not in place to ensure continued accuracy. The span of
data is less than ideal or the performance measure definition is not
followed but the calculation remained within the five percent error
range.
Factors Prevented Verification: When documentation is not
available and controls are not adequate to ensure consistency and
accuracy or the performance measure definition is not followed and
the correct measure result cannot be determined.
Inaccurate: The performance reported is commonly not within five
percent of actual performance.
Not Applicable: Lack of adequate data exists for review for a
justifiable reason, i.e. a new measure.
13. Review methodology behind measure calculations. Determine
data type and verify appropriateness of methodology employed
(reference guide).
14. Prepare findings for results in the Verified with Qualifications,
Factors Prevented Verification and Inaccurate categories.
15. Conclude on the results including listing strengths and opportunities
for process improvement in performance measure reporting
Page 3 of 4

Completed
by/Date

W/P
Ref.

Procedures

processes regarding documentation, reports, calculations, data


handling and verification category.

Reporting
16. Complete and index working papers.
17. Prepare a preliminary draft of the report and forward to CAE,
Performance Measure Coordinator, and appropriate Management for
review.
18. Have report and supporting work papers reviewed and clear any
review notes.
19. Hold exit conference and provide draft to agency; request response
and action plan to implement recommendations, if appropriate.
20. Incorporate response into the final report.
21. Distribute final report to management; present to Internal Audit
Committee; and submit summary to the Department of
Administrative Services Internal Audit Section and Legislative
Fiscal Office.
22. Complete quality control worksheet.

Page 4 of 4

Completed
by/Date

W/P
Ref.

You might also like