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Paterson James C.. Lean Auditing
Foreword
Introduction
THE VALUE YOU SHOULD RECEIVE FROM READING THIS BOOK
PART 1 LEAN AND LEAN AUDITING IN OVERVIEW
PART 2 LOOKING AT INTERNAL AUDIT PLANNING AND ASSIGNMENT DELIVERY
PART 3 LOOKING AT KEY UNDERPINNING CAPABILITIES, PROCESSES AND WAYS OF WORKING
PART 4 FINAL REFLECTIONS
PART 1. Lean and Lean Auditing in Overview
1. Lean Auditing at AstraZeneca
2. A Brief History of Lean, Notable Principles and the Approach Taken by this Book
ORIGINS OF LEAN AND THE BENEFITS IT DELIVERS
KEY LEAN PRINCIPLES, TOOLS AND TECHNIQUES
3. Key Lean Tools & Techniques
UNDERSTANDING CUSTOMER NEEDS: THE KANO MODEL
GEMBA
IDENTIFYING WASTE (MUDA)
A WORD OF CAUTION ABOUT LEAN TOOLS AND TECHNIQUES
4. The Development of Lean Auditing and Its Benefits
THE KEY BENEFITS OF ADOPTING A LEAN AUDITING APPROACH
A FEW WORDS ON TERMINOLOGY IN THIS BOOK
5. The Wider Benefits of a Lean Audit Approach – and How to Use This Book
THE WIDER ORGANIZATIONAL IMPLICATIONS OF A LEAN AUDITING APPROACH
HOW TO USE THIS BOOK
PART 2. Looking at Internal Audit Planning and Assignment Delivery
6. Who Are the Customers of Internal Audit?
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
7. What Really Adds Value – And What Doesn’t
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
DELIVER VALUE TO MULTIPLE STAKEHOLDERS – BUT MANAGE BOUNDARIES
CONCLUDING REMARKS
8. The Importance of Role Clarity in Assurance and the Insights Lean Can Offer
AN IIA PERSPECTIVE ON THE UNIQUE ROLE OF INTERNAL AUDIT
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
9. The Audit Plan: Taking a Value Approach
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
10. Factoring in Risk Assurance in the Audit Plan
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
11. Considering the Allocation of Resources to Optimize Value Add
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
12. Assignments – Types, Scheduling and Resourcing
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
13. Using Assignment Scoping and Planning to Drive Added Value
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED ACTIONS
CONCLUDING REMARKS
14. Assignment Delivery – Managing What Really Goes On
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
15. Using Communication and Quality Standards to Maximize the Added Value from Assignments
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
16. Assignment Follow-Up and Follow On
COMMON PRACTICE AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
PART 3. Looking at Key Underpinning Capabilities, Processes and Ways of Working
17. Measuring Performance and Driving Improvements in Audit Ways of Working
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
18. Using Lean Audit Principles to Underpin Cultural Change in the Wider Organization
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED PRACTICES
CONCLUDING REMARKS
19. Leading the Audit Function
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED ACTIONS
CONCLUDING REMARKS
20. The Audit Function: Selection, Training & Development and Ways of Working
COMMON PRACTICES AND IIA STANDARDS OF NOTE
COMMON CHALLENGES & DILEMMAS
RECOMMENDED ACTIONS
CONCLUDING REMARKS
References and Other Related Material of Interest
PART 4. Final Reflections
21. Further Thoughts about Where and How to Start the Journey Towards Lean Progressive Auditing
22. A Brief Look into the Future
References and Other Related Material of Interest
Other Recommended Reading
Appendix – Illustrative Kano Analysis Regarding Internal Audit
BOARD AND AUDIT COMMITTEE PERSPECTIVES ON VALUE ADD (ILLUSTRATIVE)
SENIOR MANAGEMENT PERSPECTIVES ON VALUE ADD (ILLUSTRATIVE)
LINE MANAGEMENT PERSPECTIVES ON VALUE ADD (ILLUSTRATIVE)
Closing Dedication & Thanks
Index
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