After the December 2023 Internal Audit course of the initially identified working committee, another round of Internal Course Audits was conducted for the additional working committee and at the same time internal auditors. Having more internal auditors contributed to a more robust and resilient university by providing greater assurance that risks are being managed effectively and that UB is operating following its objectives and obligations.
Internal Audit Course 21001 focused on enhancing organizational integrity through robust internal audit practices. Sir Arnold David, the UB consultant, reiterated to the participants that as members of the committee entrusted with maintaining the highest standards of governance and accountability within the university, they should be able to gain competence in auditing techniques, understand audit criteria, and learn how to write nonconformities accurately based on ISO 21001: 2018, 19001: 2018, 31000 and 31010. They also need to be aware of the EOMS Manual, Internal Audit Procedure, Code of Documented Information Procedure, Corrective Action Procedure, and Risk Management Policy.
Throughout the course, practical case studies and real-world examples were used to illustrate concepts and enable participants to apply theoretical knowledge in practical scenarios. Participants engaged in interactive discussions and group exercises, fostering collaboration and knowledge-sharing among the audit team.
Some of Sir Arnold’s insightful phases for becoming a good auditor are:
You are not fault finders. We are auditing to find conformity to help in the effectiveness of the process.
Win-win Paradigm. The auditor achieves its objectives while the auditee benefits from the result of the audit.
Seek to understand. Put yourself in the shoes of the other person
Evidence-based Approach. Verifiable by being able to describe the findings.
No trespassing. Stick to the assigned area to audit.
In conclusion, Course 21001 provided valuable insights and practical strategies for enhancing the university’s integrity through effective internal audit practices. By implementing the key learnings from the course, UB can strengthen its governance framework, mitigate risks, and uphold the highest standards of integrity and accountability.
Written by Marjorie Laroya
