Читать книгу Lean Auditing - Paterson James C. - Страница 9

17 Measuring Performance and Driving Improvements in Audit Ways of Working

In which I examine the way lean encourages us to take a fresh look at the metrics and key performance indicators collected and reported by audit. I also look at ways to enhance assignment methodologies, to strengthen quality control in a streamlined way and to drive value from External Quality Assessments (EQAs).

18 Using Lean Audit Principles to Underpin Cultural Change in the Wider Organization

In which I highlight in more detail the ways in which lean ways of working can help to improve the GRC and assurance culture of an organization. Areas that can be improved include streamlining the policy and compliance landscape, strengthening the role of risk and compliance functions, and improved assurance coordination.

19 Leading the Audit Function

In which I discuss the leadership characteristics and capabilities of Chief Audit Executives (CAEs) who lead lean, progressive, value-adding audit functions. In particular I share key messages from my own experience and from other CAEs about how they retain a sense of perspective in managing the many dilemmas that CAEs have to navigate.

20 The Audit Function: Selection, Training & Development and Ways of Working

In which I examine the way that lean, progressive, audit functions approach recruitment, staff development and leverage other skills, through guest auditors, guest advisors and/or co-source providers. This chapter raises some important questions concerning the optimal balance of skills within an audit function.