AUD-FAEC: Training Subcommittee’s Brief on the Audit Training

AUD-FAEC: Training Subcommittee’s Brief on the Audit Training Needs Assessment “Survey Results and Recommendations” Andrew Smith – CIGIE Fellow / L&MS Academy 1

Survey Purpose Our goal is to gather detailed information and data from Auditors in the CIGIE Audit Community to better understand what training they need to better do their jobs, and how they want to obtain it. 2

Question Breakdown 1 thru 7: Demographics 8 thru 13: Funding, Training providers, preferred delivery, and Use of YB 14 thru 33: Technical Skills Needed 34 thru 45: Management Skills Needed 45: If Introductory class offered 46: If Intermediate class offered 47: Comments 3

Demographics 1,508 (25% of 6K) of all auditors responded 64 OIGs (86% of 74) Listed For 10 OIGs NOT responding about 300 auditors (5% of 6K) that did not receive the survey Exceptional representation across IG Community! 4

Certifications LICENSES LICENSES // CERTIFICATIONS CERTIFICATIONS COUNT COUNT PERCENT PERCENT ANY ANY License License // Certification Certification 657 657 44% 44% 1,508 respondents Certified Certified Internal Internal Auditor Auditor (CIA) (CIA) 117 117 8% 8% Certified Certified Public Public Accountant Accountant (CPA) (CPA) 286 286 19% 19% Certified Certified Information Information Systems Systems Auditor Auditor 85 85 6% 6% Of 657 with any, over 90 different certifications listed in the “others” category, including: Licensed Licensed Attorney Attorney 18 18 1% 1% None None held held 851 851 56% 56% CFE, CGFM, CICA, CFF, CGAP, etc. COUNT COUNT of of GS GSPosition Position Descriptions Descriptions 511 511 –– Auditor Auditor(Financial) (Financial) 511 511 –– Auditor Auditor(Performance) (Performance) 343 343 –– Management Management //Program Program Analyst Analyst "Other" Position Descriptions "Other" Position Descriptions Totals Totals 212 212 1,045 1,045 137 137 114 114 5

Funding / Availability Please Please rate rate how how the the following following issues issues impacted impacted meeting meeting your your training training needs: needs: PERCENT PERCENT of of employees employees (100%) (100%) 11 -- Never Never 22 -- Seldom Seldom 33 --Sometimes Sometimes 44 --Often Often 55 --Always Always Funding Funding for for training training 18% 18% 20% 20% 32% 32% 16% 16% 14% 14% Funding Funding for for travel travelto to attend attend 27% 27% 21% 21% 22% 22% 15% 15% 14% 14% Availability Availability of of local local //In-person In-person training training 24% 24% 22% 22% 26% 26% 19% 19% 9% 9% Availability Availability of ofonline online training training 39% 39% 22% 22% 17% 17% 11% 11% 10% 10% Work Work precedence precedence over over training training 17% 17% 25% 25% 31% 31% 19% 19% 8% 8% TOTAL TOTAL PERCENTS PERCENTS 73% 73% 27% 27% 6

Preferred Training Delivery Methods How How do do you you prefer prefer to to take take your your training? training? (Percent) (Percent) Grade Grade Any Any method method Hybrid Hybrid In In person person Self-Paced Self-Paced Virtually Virtually Total Total Number Number 55 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 22 77 30.0% 30.0% 10.0% 10.0% 20.0% 20.0% 0.0% 0.0% 40.0% 40.0% 20 20 99 25.0% 25.0% 16.7% 16.7% 18.8% 18.8% 2.1% 2.1% 37.5% 37.5% 48 48 11 11 26.9% 26.9% 1.9% 1.9% 15.4% 15.4% 7.7% 7.7% 48.1% 48.1% 52 52 12 12 18.9% 18.9% 12.8% 12.8% 25.7% 25.7% 2.0% 2.0% 40.5% 40.5% 148 148 13 13 16.1% 16.1% 11.6% 11.6% 28.6% 28.6% 5.2% 5.2% 38.5% 38.5% 696 696 14 14 16.9% 16.9% 15.5% 15.5% 26.9% 26.9% 3.6% 3.6% 37.1% 37.1% 361 361 15 15 13.8% 13.8% 13.8% 13.8% 28.3% 28.3% 4.8% 4.8% 39.3% 39.3% 145 145 SES SES 17.1% 17.1% 17.1% 17.1% 22.9% 22.9% 0.0% 0.0% 42.9% 42.9% 35 35 Total Total Percent Percent 17.2% 17.2% 12.8% 12.8% 26.8% 26.8% 4.2% 4.2% 39.0% 39.0% 100.0% 100.0% Total Total Number Number 259 259 193 193 404 404 64 64 588 588 1508 1508 7

“TOP FIVE” Audit TECHNICAL Skills Needed Audit Audit TECHNICAL TECHNICAL Skills Skills Needed Needed AVERAGE AVERAGE 11 Developing Developing Findings Findings 3.9 3.9 22 Reporting Reporting Results Results 3.8 3.8 33 Analyzing Analyzing and and Visualizing Visualizing Data Data 3.8 3.8 44 Identifying Identifying Applicable Applicable Internal Internal Controls Controls 3.7 3.7 55 Developing Developing an an Audit Audit Methodology Methodology 3.6 3.6 8

“TOP FIVE” Audit MANAGEMENT Skills Needed Audit Audit MANAGEMENT MANAGEMENT Skills Skills Needed Needed AVERAGE AVERAGE 11 Managing Managing the the audit audit 3.5 3.5 22 Reviewing Reviewing the the work work of of others others 3.3 3.3 33 Identifying Identifying & & managing managing resource resource requirements requirements 3.2 3.2 44 Producing Producing non-traditional non-traditional work work products products 3.2 3.2 55 Adjusting Adjusting audit audit plan plan as as needed needed 3.1 3.1 9

AVERAGES AVERAGES--INTRODUCTION INTRODUCTION to toPerformance Performance Auditing AuditingCourse Course for forTeam TeamLeads Leadsand andabove: above: YEARS 55 77 99 11 12 13 14 YEARS//GS GS 11 12 13 14 11 4.5 4.3 4.0 4.2 4.8 5.0 4.5 4.3 4.0 4.2 4.8 5.0 22 3.0 2.0 3.5 4.1 4.3 3.6 3.0 2.0 3.5 4.1 4.3 3.6 33 3.5 1.4 3.7 3.5 1.4 3.7 44 3.0 4.3 4.5 4.7 3.0 4.3 4.5 4.7 55 3.0 4.3 4.6 4.2 3.0 4.3 4.6 4.2 66 4.0 3.5 4.1 4.3 4.0 3.5 4.1 4.3 77 3.3 1.7 4.4 3.3 1.7 4.4 88 3.0 4.1 4.3 3.0 4.1 4.3 99 1.6 4.2 1.6 4.2 10 3.3 1.6 4.3 10 3.3 1.6 4.3 11 1.5 4.0 11 1.5 4.0 12 5.0 2.9 3.8 12 5.0 2.9 3.8 13 3.0 4.4 4.2 13 3.0 4.4 4.2 14 5.0 3.4 3.7 14 5.0 3.4 3.7 15 3.0 3.9 3.7 15 3.0 3.9 3.7 16 1.5 3.9 16 1.5 3.9 17 2.0 4.0 4.0 17 2.0 4.0 4.0 18 4.8 4.2 18 4.8 4.2 19 4.0 1.5 4.8 19 4.0 1.5 4.8 20 3.0 4.3 5.0 20 3.0 4.3 5.0 21 5.0 1.8 4.6 21 5.0 1.8 4.6 22 1.5 4.0 22 1.5 4.0 23 4.7 4.4 23 4.7 4.4 24 3.0 0.9 2.8 24 3.0 0.9 2.8 25 3.0 1.2 3.3 25 3.0 1.2 3.3 26 1.0 3.0 26 1.0 3.0 27 5.0 5.0 27 5.0 5.0 28 28 29 1.0 3.0 29 1.0 3.0 30 1.7 4.3 30 1.7 4.3 More than 30 3.1 3.2 More than 30 3.1 3.2 TOTAL 0.0 4.2 3.6 3.7 3.9 4.1 4.0 TOTALAve Ave 0.0 4.2 3.6 3.7 3.9 4.1 4.0 15 15 4.2 4.2 5.0 5.0 2.0 2.0 4.0 4.0 3.0 3.0 4.8 4.8 4.0 4.0 4.5 4.5 3.4 3.4 4.3 4.3 4.8 4.8 4.4 4.4 4.0 4.0 4.3 4.3 4.3 4.3 4.3 4.3 3.8 3.8 4.4 4.4 4.2 4.2 4.2 4.2 4.1 4.1 3.9 3.9 4.4 4.4 3.4 3.4 3.4 3.4 4.5 4.5 5.0 5.0 4.0 4.0 3.8 3.8 3.7 3.7 4.3 4.3 4.1 4.1 SES SES 5.0 5.0 5.0 5.0 3.5 3.5 3.0 3.0 5.0 5.0 4.5 4.5 4.5 4.5 2.8 2.8 4.2 4.2 4.3 4.3 4.0 4.0 4.6 4.6 3.6 3.6 4.5 4.5 3.0 3.0 3.9 3.9 5.0 5.0 4.1 4.1 4.0 4.0 3.7 3.7 4.4 4.4 4.3 4.3 4.3 4.3 3.9 3.9 4.0 4.0 If INTRODUCTION to Performance Auditing course offered How likely would you be to send your inexperienced new / junior staff? 5.0 5.0 4.0 4.0 3.0 3.0 2.0 2.0 1.0 1.0 0.0 0.0 Respondants Respondants 1 to to 55 score score N/A N/A rating rating 4.0 3.9 Definitely Definitely Likely Likely Never Never N/A N/A ## 1,508 1,508 1,051 1,051 457 457 % % 100% 100% 70% 70% 30% 30% 14 - - 13 10

AVERAGES AVERAGES-- INTERMEDIATE INTERMEDIATE Performance Performance Auditing AuditingCourse Course for forAudit AuditManager Manager//Directors Directorsand andabove: above: YEARS 55 77 99 11 12 13 14 15 YEARS//GS GS 11 12 13 14 15 11 1.1 0.4 0.9 1.5 2.2 2.2 1.1 0.4 0.9 1.5 2.2 2.2 22 0.7 0.2 0.3 0.9 3.0 5.0 5.0 0.7 0.2 0.3 0.9 3.0 5.0 5.0 33 1.3 1.2 1.3 5.0 1.3 1.2 1.3 5.0 44 0.8 0.5 2.6 1.7 2.3 0.8 0.5 2.6 1.7 2.3 55 2.0 2.6 1.6 3.3 2.0 2.6 1.6 3.3 66 1.7 1.2 2.1 4.2 3.0 1.7 1.2 2.1 4.2 3.0 77 1.6 1.0 3.2 1.6 1.0 3.2 88 3.0 2.3 3.7 3.0 2.3 3.7 99 2.2 2.8 5.0 2.2 2.8 5.0 10 0.8 2.0 3.0 4.5 10 0.8 2.0 3.0 4.5 11 0.9 3.6 3.5 11 0.9 3.6 3.5 12 1.7 3.9 3.9 2.8 12 1.7 3.9 3.9 2.8 13 0.6 4.7 3.5 4.4 13 0.6 4.7 3.5 4.4 14 2.8 3.5 3.7 14 2.8 3.5 3.7 15 1.0 2.6 4.7 4.2 15 1.0 2.6 4.7 4.2 16 1.0 3.8 3.4 16 1.0 3.8 3.4 17 0.7 3.9 2.8 4.1 17 0.7 3.9 2.8 4.1 18 1.5 3.3 4.5 18 1.5 3.3 4.5 19 4.0 2.4 3.5 3.0 19 4.0 2.4 3.5 3.0 20 3.0 3.7 3.8 3.9 20 3.0 3.7 3.8 3.9 21 5.0 1.1 3.7 4.3 21 5.0 1.1 3.7 4.3 22 1.5 3.4 4.0 22 1.5 3.4 4.0 23 3.3 3.9 3.9 23 3.3 3.9 3.9 24 3.0 1.2 2.9 2.7 24 3.0 1.2 2.9 2.7 25 3.0 1.8 3.0 3.4 25 3.0 1.8 3.0 3.4 26 4.3 4.0 26 4.3 4.0 27 7.5 5.0 27 7.5 5.0 28 4.0 28 4.0 29 2.5 29 2.5 30 4.3 3.2 4.0 30 4.3 3.2 4.0 More 2.6 3.7 3.7 More than than30 30 2.6 3.7 3.7 TOTAL Ave 1.0 0.4 0.6 1.1 2.8 3.5 3.8 TOTAL Ave 1.0 0.4 0.6 1.1 2.8 3.5 3.8 SES SES 4.0 4.0 4.0 4.0 5.0 5.0 3.0 3.0 4.3 4.3 4.0 4.0 3.0 3.0 4.0 4.0 4.0 4.0 3.8 3.8 3.0 3.0 4.0 4.0 4.0 4.0 5.0 5.0 3.6 3.6 3.9 3.9 If INTERMEDIATE Performance Auditing course offered How likely would you be to send your experienced junior / intermediate staff? 5.0 5.0 4.0 4.0 3.0 3.0 2.0 2.0 1.0 1.0 0.0 0.0 Respondants Respondants 11 to to 55 score score N/A N/A rating rating 3.7 1.2 Definitely Definitely Likely Likely Never Never N/A N/A ## 1,508 1,508 766 766 742 742 % % 100% 100% 51% 51% 49% 49% 14 - - 13 11

(Some) Comments in the Survey “We need more training internally led by our own best auditors.” “I attended intro to performance auditing in person in DC offered by CIGIE and it was a great experience, would love to do for intermediate performance auditing too.” “The trainings listed in this questionnaire should be made required trainings.” “We would like classes on data analysis and how to perform analysis.” “CIGIE always provides great training.” “Greater training in identifying and testing internal controls according to newer yellowbook guidance/requirements. Greater training on data analytics.” “If online training is available, it would be better to be ON DEMAND and not at a particular time as our office is 12 hours ahead of DC time, so all online training is usually during our nights.” “We truly need indexing and referencing training.” “Training locations outside of DC.” “REQUIRED Leadership Training for GS14s, GS 15s, and SES. As staff gets promoted, managers seem to be more technical and forget about being a leader, mentor and a coach.” “Very good, different “I don't know.” survey. nothing to add.” “Tired of taking random surveys with no real action.” 12

Recommendations RECOMMENDATION 1: Restart the previously developed Introduction to Performance Auditing as soon as able based on the consensus by the IG Community in the survey RECOMMENDATION 2: Restart the previously developed Intermediate Performance Auditing course, OR several other smaller classes consisting of similar materials and course work, to meet audit management needs identified by the IG Community un the survey RECOMMENDATION 3: Provide various methods of training delivery based on the survey, to include: In-person collaborative sessions - in DC at new CIGIE training offices On-the-road in-person sessions delivered at strategic at locations nation-wide to provide easier access to training for auditors not in DC / in-the-field Virtual sessions delivered online over broader, split up periods of time to further accommodate IG personnel who can’t travel, don’t want to set aside an entire week or more for training, or are burdened with funding shortages for travel. 13

Future Actions CIGIE Training Institute Executive Director is working to bring on career auditor and seasoned trainer as a Program Manager to specifically standup, manage, and deliver the Introduction to Performance Auditing and Intermediate Performance Auditing courses New CIGIE offices are being built out to accommodate in-person classes as large as 75 students in the DC area Proper planning and funding is being developed to allow for both classes to also be presented in-the-field at various locations to best accommodate the IG Community training needs With IGs’ support across all the OIG Community, numerous adjunct instructors will be identified and allowed to update, modernize, and deliver these course in coordination with CIGIE in a timely, cost efficient, and professional manner. The Training Subcommittee will continue to support this effort and coordinate with the other CIGIE Committees (Audit, Professional Development), the Audit, Inspection & Evaluation Academy, and to develop an overall Auditor Training Curriculum to help guide auditors over their entire 30-year career. These actions will support this effort not being “a random survey with no real action.” 14

Brief on the Audit Training Needs Assessment “Survey Results and Recommendations” Questions? Now or later! Andrew Smith – Chair - Training Subcommittee & CIGIE Fellow on detail in L&MS Academy [email protected]; 202-369-5686 15