Emphasis is placed on quality of written reports, number of recommendations implemented by auditees, customer satisfaction, and timeliness of audit completion. VIA has a history of placing its audit directors into other management positions. No peer reviews are contemplated at this time. IAD Effectiveness and Impact on Agency Senior management members have high opinions of the audit function as currently structured. Management would like to see the audit function broadened towards more of a consulting or performance audit role.
Efforts are underway to incorporate more performance and operational reviews into the audit plan.
The IAD has developed a few practices they believe are worth sharing with other transit internal auditors. The IAD provided each department with control questionnaires for supervisory personnel to complete. In addition, the IAD provided background information describing internal control concepts to each department. IAD staff also described at least three examples of risks, for each department, to stimulate the review process. Besides educating department heads about the importance of internal controls, the exercise generated additional ideas for future audits and reviews.