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Hi Don,

I can talk about 3 methods I am familiar with:

At one employer I was with each annual evaluation for department
managers had a formal objective of correcting audit issues or justifying
why an audit issue could not or should not be addressed.  The managers
bonus pay was predicated on the number of these formal objectives that
were completed.  I will call this the "carrot approach".

Another employer I was with required me to produce semi-annual audit
issue "summaries" or status reports.  These status reports were
presented during the Finance/Audit committee meetings of the Board of
Directors.  If the issues remained on the reports more than 2 meetings
the BOT would call on the President to explain why.  This semi-stick
approach was effective for those issues management did not want to deal
with.

Where I am now, the audit department produces a semi-annual audit issue
status report that goes to the President.  In addition, the President
requires all recipients of audit reports to give her a status report one
month prior to the action plan implementation date (the date the
corrective action was promised to be completed.)  I must say that the
involvement of the President has greatly improved action plan
implementation and incited the VP's over the areas to get the issues
cleaned up.

This is somewhat long winded, But I hope you can get some "good"
ideas.

Cheri



Cheri Jones
Associate Director, Audit Services
University of Louisville
1900 Arthur Street, Ste 300
Louisville, KY  40208
Office:  (502)852-4494
FAX:  (502)852-0740 
[EMAIL PROTECTED]

>>> "Whitehouse, Don" <[EMAIL PROTECTED]> 7/30/02 8:50:28 AM
>>>
Audit-l is sponsored by Audit Leverage (IAD Solutions, Inc.)
www.auditleverage.com 
***************************************

My audit committee has asked that I propose methods to incent
management to
complete audit findings in a timely fashon. The audit committee
suggested
linking completion of audit findings to performance reviews. 

Currently, managers are required to set a target completion date on
all
audit findings. These dates and subsequent changes are reported to the
audit
committee.

Does anyone have any suggestions or ideas?

Thanks,
Don
Audit Leverage is a department management software package that
integrates and automates the entire audit process.  This comprehensive
package includes risk assessment, audit planning, budgeting, staffing,
scheduling, timekeeping, automated work papers, audit findings &
recommendations, reporting and audit follow-up.  Audit Leverage allows
auditors in the field to work off-line and dial in to synchronize their
work with the Audit Leverage database on the network, enabling managers
to review the work papers instantly without being at the job site.

Demo available at www.auditleverage.com 

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Audit Leverage is a department management software package that integrates and 
automates the entire audit process.  This comprehensive package includes risk 
assessment, audit planning, budgeting, staffing, scheduling, timekeeping, automated 
work papers, audit findings & recommendations, reporting and audit follow-up.  Audit 
Leverage allows auditors in the field to work off-line and dial in to synchronize 
their work with the Audit Leverage database on the network, enabling managers to 
review the work papers instantly without being at the job site.

Demo available at www.auditleverage.com

If your organization would like to sponsor this discussion list send an e-mail to 
[EMAIL PROTECTED] for information.

To unsubscribe to the Audit-l list send an e-mail to [EMAIL PROTECTED] Leave 
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