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Title Audit Process Manual Volume 4
Subject Chapter 11 - Quality Assurance
Version 5.0
Control
Purpose To document the process for monitoring adherence to auditing
standards.
Audience Network Field Support Team
Review date I November 2015
Stakeholders
Stakeholder Name Responsibility
Compliance Team Check that processes are in line with
external auditing practices and fit for
purpose
Network Field Team Leaders / Input into process and ensure any
Regional Network Manager required updates are highlighted to
document owner
Responsibilities in Change
Role Job Title Date
Authors Simon Talbot and Paul Humber Field 2/7/15
Team Leaders
Assurance Field Support Change Advisor 5/8/15
Authorised Network Field Support Project & 7/8/15
Standards Manager
Communication/Training I Field Support Change Advisor 7/8/15
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
Version 2.0 Annual Review. Chapter Reviewed. No changes I December 2012
made
Version 3.0 Annual Review. Chapter Reviewed. May 2014
Added Qtr 1 & 3 new Buddy QAR Levelling
Process
Removed the need for FTL to be observed at an
audit
Updated details regarding QAR tool onto
Sharepoint
Version 4.0 FTL spot check rotation list added October 2014
Levelling process updated
Frequency and volume of QAR’s required
removed and reference to the latest objectives
added
Version 5.0 Changes due to new FTL Objectives 201516 April 2015
Removed embedded Spot Check List from
Appendix B and added to EASE separately.
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Index
Section Title Page No
1 Introduction 2
2 Responsibilities of Regional Network Manager, Field 2
Team Leader
3 Field Support Advisors 4
4 Levelling Process 4
5 Network Field Support Project Manager Responsibilities I 4
Appendix A QAR Summary
Appendix B FTL spot check rotation list
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
Chapter. Throughout this chapter, the term ‘Field Support’ signifies both Field
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 BAU AREA MANAGER & FIELD
TEAM LEADER
The audit work of each Field Support Advisor is to be scheduled for review
twice a year. In circumstances where the Field Support Advisor has not led a
risk audit, the Field Team Leader must ensure that a risk audit is led at least
once a year.
More frequent reviews should be performed for staff whose work is not up to
standard.
No QAR’s to be recorded on new FSA’s until deemed competent on FSA
Responsibilities spreadsheet.
For new FSA's these QAR’s to be recorded, discussed and compared on their
121 document only.
It is the responsibility of the BAU Area Manager to ensure that the Field Team
Leader in each team conduct the Quality Assurance Review (QAR) exercise
on the Field Support Advisors in their own area. 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.
For the measure and frequency of QAR’s refer to current FTL Objectives
sheet.
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.
At the BAU Area Manager/Team Leader monthly 121, they should allocate
time to discuss the feedback from the reviews completed by the Field 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 below the target of 95% 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. FAT, 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
indirect, the risk is medium and if the non-conformance only affects internal
customers (i.e. internal to audit), it is considered low risk.
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SECTION 3 - FIELD SUPPORT ADVISORS
Each individual is responsible for conducting the audit in line with the
standards and processes outlined in the Audit Chapter 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 Team Leaders will perform levelling sessions to ensure a consistent
approach is in operation throughout the teams as described below.
e Ateach Quarter each FTL is to spot check a QAR undertaken by
another FTL in a different region as per the embedded rotation sheet
in Appendix B
The FTL checking the QAR should look at the spreadsheet sent out by
branch support each period, pick an FSA who’s work has been QAR’d
that quarter and request the working papers and QAR be sent to them.
« The checking FTL to also complete the same QAR and provide
feedback via the completed tool and in a telephone discussion.
e If there is a discrepancy of more than 5% this should form part of a 1-2-
1 with your BAU Area Manager.
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 Chapter.
Appendix A
On EASE
Appendix B
On EASE