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Title Audit Process Manual Volume 4
Subject Chapter 11 - Quality Assurance
Version 1.2
Control
Purpose To document the process for monitoring adherence to auditing
standards.
Audience Network Field Support Team
Review date I November 11
Stakeholders
Stakeholder Name
Responsibility
Compliance Team
Check that processes are in line with
external auditing practices and fit for
purpose
Network Field Support Team Leaders
/ Regional Network Manager
Input into process and ensure any
required updates are highlighted to
document owner
Responsibilities in Change
Role Job Title Date
Authors Simon Talbot, Peter B Jackson and 26/09/12
Paul Humber Field Team Leaders
Assurance Field Support Change Advisor 27/09/12
Authorised Network Field Support Project & N/A
Standards Manager
Communication/Training I Field Support Change Advisor 27/09/12
Communication
Version control
Version No. Reason for issue 2 Date
Version 1 Revised process following Stakeholder feedback I October 11
Version 1.2 Changed Authors September 2012
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Index
Section Title Page No
1 Introduction 2
2 Responsibilities of Regional Network Manager, Field 2
Support Team Leader
3 Field Support Advisors 4
4 Levelling Process 5
5 Network Field Support Project Manager Responsibilities I 5
Appendix A QAR Summary 5
SECTION 1 —- INTRODUCTION
This chapter outlines the Network Field Support’s Team’s Quality Assurance
process, designed to ensure that audits are performed consistently to the
required standard and are aligned to the attributes outlined in the Audit
Charter. Throughout this chapter, the term ‘Field Support’ signifies both Field
Support Team Leaders and Field Support Advisors, except where reference
is made individually.
The latest forms to complete are stored as an appendix to this chapter of the
policy and stored on EASE
SECTION 2 -RESPONSIBILITIES OF REGIONAL NETWORK MANAGER &
FIELD SUPPORT TEAM LEADER
The audit work of each Field Support Advisor is to be scheduled for review
once a Quarter. In circumstances where the Field Support Advisor has not
led a risk audit, the Field Support Team Leader must ensure that a risk audit
is led at least quarterly.
More frequent reviews should be performed for staff whose work is not up to
standard or who have less than one year’s experience.
It is the responsibility of the Regional Network Manager to ensure that the
Field Support Team Leader in each team conduct the Quality Assurance
Review (QAR) exercise on the Field Support Advisors in their own area. The
Regional Network Manager should review the work of Field Support Team
Leader. If a line manager other than the line manager of the person
concerned completes the QAR all results must be forwarded in a timely
manner for feedback at monthly 121’s to the respective line manager.
There is a requirement for at least 6 QAR reviews to be undertaken in each
Field Team Leader area per month = 4 P32/CAT and 2 observational.
In addition to the reviews, an observational QAR should be conducted on
each Field Support Advisor (FSA) at least once in a six-month period, and be
performed by Field Support Team Leaders.
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Where an audit has been attended, the observation QAR form must be
completed. This forms the third sheet within the QAR document, and should
be used for feedback to the direct report at the next 121 meeting and
recorded on the 121 notes. Should the line manager feel that any actions
require to be implemented immediately; an interim 121 should be arranged.
The Regional Network Manager should attend an audit led by their Field
Support Team Leaders at least once in a twelve-month period. NB where
there are performance issues or staff with less than one year’s experience,
more frequent attendance is required.
Ensure each direct report has a minimum of 6 reviews per appraisal year, (4
paper based CAT/P32 and 2 observational)
At the Regional Network Manager/Team Leader monthly 121, they should
allocate time to discuss the feedback from the reviews completed by the
Team Leader. At these sessions, it is important to note the feedback and any
comments discussed, including any improvement opportunities and actions
required, on the 121 notes of the FSA. All supporting evidence of the lowest
scoring individual in their team should be brought to the meeting to aid
discussions in line with business performance management requirements
Over an appraisal year, files selected for review should be from standard
audits, covering a financial audit & compliance testing and should be derived
from a cross section of branch types, e.g. franchisees, multiples, individual
agents and singleton audits.
The files selected will be determined on a monthly basis by the line manager.
Supporting documents e.g. P32, Cat Compliance Tool and associated audit
reports. These should be obtained direct from the audit database via EASE.
All working papers should be obtained directly from the Lead Auditor.
The QAR form is a three sheet excel spreadsheet, (see Appendix A), one
sheet for a financial audit, one sheet for a compliance audit and one for the
observational audit, consisting of a variety of questions aligned to the ‘Code
of Ethics and International Standards for the Professional Practice of Internal
Auditing’ as compiled by the Institute of Internal Auditors dated 1% January
2004. The observational audit can be carried out on the audit leader and the
Field Support Advisor completing the Compliance questions if they are not
one and the same.
All questions on the QAR form can be completed with a “Yes”, “No” or “N/A”
answers. Partial conformance should be answered “No” as it is important to
remember that even if there is part conformance, any failure equals non-
conformance. Where a ‘No’ answer is given, the corrective action column
must be completed detailing any activities or development required. This will
aid discussion at the 121.The scoring column is automatically updated with a
score. Scores for each question reflect conformance or non-conformance but
vary for each question, based upon the impact of the non-conformance. If
there is a direct effect on a customer, it is considered high; if the effect is
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indirect, the risk is medium and if the non-conformance only affects internal
customers (i.e. internal to audit), it is considered low risk.
SECTION 3 - FIELD SUPPORT ADVISORS
Each individual is responsible for conducting the audit in line with the
standards and processes outlined in the Audit Charter as well as the Audit
Process Manual.
Upon discussion, any corrective action points on the QAR form (Appendix A)
require to be noted, "agreed" in the column headed ‘Field Support Advisor's
Comments’, or comment made to justify their action. If upheld, the QAR score
may be modified to reflect the circumstances. Corrective action points also
require to be recorded on 121 notes.
SECTION 4 - LEVELLING PROCESS
Field Support Team Leader/ Regional Network Manager will perform levelling
sessions to ensure a consistent approach is in operation throughout the
teams as described below.
e That each team uses the same audit as a desktop exercise - a live
example should be taken from the database at Q1 & Q3 for discussion
during the RNM/FSTL meetings — Project & Standards Manager
(P&SM) to supply quarterly
+ The work should be completed by the FSTL in advance of the meeting
and discussed in an hour slot during the meeting with the RNM
+ At Q2 & Q4 the same exercise should take place at a meeting called
specifically for the purpose of comparison, to be planned and delivered
by the P&SM. This should include all 10 FSTL’s at each of the two
meetings to provide cross RNM comparison and ensure consistency
+ Although the audit exercise will have been chosen by the P&SM, for
the sake of consistency, you will need to contact the Lead Auditor,
prior to your WTLS and have them send the hard copy paperwork
required, to each of your Team Leaders for assessment — it might be a
good idea to get the paperwork sent to the nearest team support for
copying and circulating to the TL’s to cut down the workload for the
FSA who would ultimately have 10 copies to send out?
+ Talk through the scores that each TL has given, any differences in the
overall score and in the detail of where there may be variations on a
question by question basis.
+ Then look at consistency of action to follow up — are the actions the
same or similar
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+ Ask what the next steps would be that the FTL would take with the FSA
and why
+ In all cases and areas of work what we are looking for is a consistent
approach and consistent scoring.
+ Atthe Q2 & Q4 levelling sessions the P&SM will be following the same
process but with all 10 FTL’s
SECTION 5 —- NETWORK FIELD SUPPORT PROJECT & STANDARDS
MANAGER
RESPONSIBILITIES
It is the responsibility of the Network Support Project & Standards Manager to
ensure the process is continually reviewed and updated as necessary,
ensuring an up to date approach to auditing is maintained, meeting internal
audit standards as described in the Audit Charter.
Appendix A
On EASE
Process ow
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