H.4 Orientation for New PRIA Team Members

  1. All new Practice Review and Internal Audit (PRIA) staff members should be provided the same opportunity to become quickly acquainted with their responsibilities, and the contacts they need to function effectively and efficiently. Quality orientation that is uniform and consistent is the objective.

  2. The goal of the orientation is that new team members should grasp internal auditing’s role and responsibilities, the sources of information and reference materials within the Office, who can provide the information they seek, and how to become an informed participant.

  3. PRIA operates on a cycle whereby directors and principals from audit operations rotate into the PRIA area. Each member of the team would rotate back into audit operations on a staggered basis. Prior to all new team members’ start dates, the Chief Audit Executive will designate the internal audit manager responsible for orientation. The designated manager will assume responsibility for overall orientation and coordinate the various orientation activities. The manager should act as a mentor until the new staff member has adjusted to his or her roles/responsibilities.

A. PRIA Orientation

  1. The PRIA orientation will focus on the organization, responsibilities, and administration of PRIA. The PRIA manual should serve as the foundation of these discussions.

  2. Orientation topics to be specifically covered in this section include the following:

    1. the PRIA charter;

    2. the Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing, Code of Ethics, and Practices Advisories;

    3. the Audit Committee charter;

    4. reporting relationships with the Audit Committee, committee membership, meetings, and topics;

    5. PRIA manual with examples of all of the documents and forms used. Using new staff members’ next assignment will facilitate both orientation and briefing for the next assignment. In this manner, prior working papers are reviewed and used to illustrate the audit techniques used. The risk assessment process, the planning and objectives process, the detailed audit program, audit documentation, and audit reporting and follow‑up should all be covered;

    6. the audit schedule and project assignments;

    7. the Client Customer Satisfaction Survey and its objectives;

    8. the support of professional development related to internal audit and of memberships in professional organizations, the IIA group membership, and involvement in the local IIA chapter;

    9. the general approach for PRIA files in TeamMate, PROxI, and records;

    10. reference materials/library listing; and

    11. assessment of new staff members’ training needs, if any, related to various software currently in use in PRIA (TeamMate and PROxI). If further training is needed, appropriate training arrangements should be scheduled. Teaming the new staff member with an experienced software user may accomplish the same objective.

B. Office Orientation

  1. Specific items that should be on this orientation agenda are as follows:

    1. the corporate organization chart and discussion of who’s who in the organization;

    2. introduction to the senior management team (Auditor General, chief financial officer, other relevant assistant auditors general (AAGs), etc.);

    3. Office policy, directive and procedure manuals, and their organization and contents;

    4. Office’s  Code of Values, Ethics and Professional Conduct Professional, policies on Professional Development and Performance Management, and the Workplace Investigations Policy;

    5. the latest Departmental Plan and Departmental Results Report and an understanding of the segments and businesses that make up the Office; and

    6. the Office structure, including business lines, operations, locations, and administration.

C. Information Systems Orientation

  1. This orientation should focus on

    1. the roles and responsibilities of the information systems function;

    2. the operating systems (hardware/software) maintained;

    3. the significant new system development efforts under way;

    4. the systems support services provided;

    5. introductions to the key information systems directors and managers; and

    6. the internal audit risk analysis of the information systems activities and the audit priorities that have been established.

D. Practice Review Sampling Discussion

  1. The practice review orientation should clarify our approach to selecting engagement leaders for practice review. Specific items that should be on this orientation agenda are the following:

    1. the basis for the sampling approach;

    2. history of practice reviews—reports, results, etc.; and

    3. overall goals and objectives for sampling.

Last modified:
2018-03-07