Collaborative Auditing

Collaborative Auditing is a team approach to identifying and resolving operational issues as soon as they become apparent.
Collaborative Auditing enhances awareness of issues and facilitates communication between key personnel, which may lead to additional options and perhaps faster resolution.
Collaborative Auditing means that Internal Audit will be involved on the front end of departments' continuous self-auditing rather than conducting audits after the fact. This continuous involvement will allow departments to use Internal Audit as a consultant in an atmosphere of partnership at the time issues are occurring.

Provide a system that gives departments an early indication of problems with service delivery, costs, etc.
Provide a system to track key financial information.
Assist departments in improving service delivery and reducing cost.
Ensure that services are being provided at acceptable levels and that customer expectations are being met.

Develop charts in coordination with the departments. Use data the departments are already collecting and select measures representative of the department's key services.
Display data for the current fiscal year and prior periods, as appropriate. Historical data provides a perspective of any seasonal or cyclical patterns.
Analyze charts quarterly to identify negative trends in service delivery.
If a potentially negative trend develops:
- Internal Audit will work with the department to identify and document the cause. If necessary, Internal Audit will recommend corrective action.
- Departments will have the opportunity to respond to any observations and recommendations.
Prepare a quarterly summary report for management that includes observations and department responses.
Monitor trends to ensure that corrective actions are working.