Transcript Leading a Peer Review - Association of Local Government

Roles & Responsibilities of
Peer Review Team Leaders
Instructors:
 Kelly Hammond
 Ruthe Holden
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Session Objectives
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Brief Overview of Peer Review
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Team Leader Roles & Responsibilities
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Tips and Resources to being a great
team leader
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Purpose & Objectives of Peer
Reviews
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Evaluate the Design & Operation of a
Department’s Quality Control System
Provide Reasonable Assurance that a
Department Conforms with GAGAS
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What Does “Conforms” Imply?
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Conform (def): To come to have the same
form or character.
Reasonable Assurance of Conformity
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Does not Imply Perfection
Can be Form over Substance
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Quality Control System
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GAGAS 3.83 states that the formality of an
audit organization’s quality control system
will vary based on its size, people,
complexity of its work, and cost-benefit
considerations.
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TEAM LEADER ROLES &
RESPONSIBILITIES
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Team Leader Roles
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Guide Review Team
Perform QCS review
Lead Entrance & Exit Conferences
Manage Peer Review Schedule
Responsible for Peer Review Report &
Management Letter
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Administrative Pre-site Visit Work
Team Leader needs to:
 Set-Up Binder and Dividers for Work
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Use Suggested Index
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Facilitates an organized approach
Road Map of documentation to be produced
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Suggested Workpaper Index
30 Days From Site Visit
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Review Materials and Begin “Review of QCS”
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Background
Policies and Procedures
Description of QCS
Listing of Engagements
CPE Form
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All team members should review the material
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Discuss meeting agency officials with Audit Director
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Collaborative Meetings
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Webex meeting www.webex.com
AnyMeeting www.anymeeting.com
Join.me https://join.me
ShowDocument www.showdocument.com
GoLiveRoom www.goliveroom.com
Yugma www.yugma.com
Mikogo https://go.mikogo.com
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10 Days From Site Visit
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Sample Selection - preliminary
Logistics
Preliminary Observations
Draft Report & Management Letter
Report Cover
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Preliminary Observations
Pre-Site Visit Review of QCS Design
 “No” Answers Will Require Discussion
 Benefits of Early Communication
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Department has more time to consider
issues
Promotes openness
Enables quicker resolution once on-site
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Site Visit Schedule
Monday
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Tuesday
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Wednesday
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Thursday
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Friday
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Entrance Conference
CPE Review, Interviews, Work on QCS
Engagement Reviews – 25%
Finish QCS
Engagement Reviews – 75%
Assess Non-audit Work
Finish Engagement Reviews
Finish Interviews, Summary of Exceptions
Review w/ Coordinator
Exit Conference, Prepare Report
Wrap up Reporting, W/P’s
Celebrate!
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First Day On-Site [Sunday]
Team Planning Meeting
 Should be Documented
 “No” answers must be covered with
responsible auditor; allow him/her to
research and explain
 Emphasize Fast Start / Thursday Report
 Sharing vs. Projecting
 Team Discussions vs. Extemporizing
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Forming the Opinion
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Pass does not = 100% compliance
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Pass with Deficiencies or Fail
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Maintain Open Mind and Composure
Contact Coordinator Early
Fax / Email Summaries of Exceptions To
Coordinator
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TIPS & RESOURCES
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TEAM LEADER TIPS
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CPE
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Don’t get too mired in details. Real measure of
competence is in the actual audit work.
Delegate Non-Audit Services Form
Communicate Regularly on issues
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Engage the team 2-3 times a day to see what issues
are developing
Talk to Coordinator early in week if:
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Issues arise
Planning to issue a pass w/ deficiencies or fail
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Team Leader Tips
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Verify Documentation Submitted
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Audit Engagements list not always accurate
Number of engagements in background does
not match Audit engagements list
Verify Staff availability
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Team Leader Resources
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Standards/Standards/Standards!
Peer Review Guide
Review Leader Checklist
Team Members
Peer Review Coordinator
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Full Disclosure
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(i.e. Stuff Happens)
Illnesses
Inflexible Team Member
Audit Director Unavailable
Outside Pressures
Travel Snags
Resistance to Results
These are rare, but if they happen, work
with the coordinator.
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IN SUMMARY
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Prepare Early
Be Organized & Have a Plan
Listen & Ask Questions
Use Your Coordinator As A Resource
Standards are the Standard
Stay Calm - Build Consensus
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Questions?
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