Invulinstructie questionnaire 1. Eerst Profiel aanmaken l Bedrijfsinormatie ingeven Ga naar: http: //iia-survey. theiia. org/GAIN l Industriegroep en Subindustriegroep (meer dan 100) L 1. First specialty group = Netherlands L 2. Second specialty group = Dutch Financials Dutch Trade, Industry and Services Dutch Government L 3. Third specialty group = Dutch Small Financials + …………. 2. Print ‘General instructions for the use of the GAIN Annual Benchmarking System’ 3. Print ‘Preparation Guide for the GAIN Annual Benchmarking Questionnaire’ Dia nummer 1
Invulinstructie questionnaire Algemeen: l Nederlandse gegevens l In US $; koers 31/12/10 l l l 1 USD = 0. 7470 EUR 1 EUR = 1. 3386 USD Geen duizendtekens ! Geen spaties, geen komma’s ! Geen percentages, geen valutatekens ! Overal antwoord geven ! Systeem checkt en geeft aan wat je gemist hebt. Sluit pas af na complete input. ALLE NULLEN vermelden ! Dia nummer 2
Secties Questionnaire Sectieindeling 2009 A. Organization Information B. Internal Audit Resources C. Internal Audit Oversight D. Risk Assessment and Audit Planning E. Audit Implementation / Life Cycles / Reporting F. Information Technology (IT) auditing G. Performance Management H. Professional Development I. Emerging Trends and Leading Practices Dia nummer 3
A. Organization Information A 1. Annual Revenues: Totale opbrengstengegevens die tot domein audit het behoren: bruto premie-inkomsten, bruto rente- en beleggingsopbrengsten. A 2. Total Assets: Balanstotaal assets tot het domein die audit behoren (dus inclusief Assetsunder Management). A 3. Annual Expenses: Totale kostengegevens die auditdomein tot het behoren, inclusief renteen schadelasten en (eventueel) resultaat op herverzekeringen. Dia nummer 4
A. Organization Information A 4. Total employees in organization (full-time equivalents): FTE’sgerelateerd aan bij A 1 en A 2 vermelde & costs revenues. NB: 1 FTE = 40 uur !!! A 6. Is your organization: • Public / Private / Government or Non-Profit Vul ”Public” in je eigen als organisatie jemoedermaatschappij of beursgenoteerd is. A 7. Is your organization subject to the US SOx 2002 ? • Yes / No Je bent ook ‘subject to’ als je organisatie vrijwilligvoldoet, SOx aan maar dan wel ‘echt’. Dia nummer 5
A. Organization Information A 8. If your organization is subject to SOX, what is the level of responsibility handled by the internal audit activity? • full responsibility over all aspects of SOX (e. g. , process documentation and testing) • The internal audit activity is responsible for the testing of controls only • The internal audit activity acts in a consultative manner assisting organization management to ensure all components of SOX are completed • The internal audit activity remains independent regarding SOX and audits the process in place that is owned outside of the internal audit activity Dia nummer 6
A. Organization Information l l A 9. Organizational Reach: • Keuze uit: Regional, National, International A 10. Organizational Structure: • Keuze uit: Centralized of Decentralized
B. Internal Audit Resources Internal Audit Costs B 1. Please allocate the total cost of your internal audit activity: • Salary (gross pay and bonuses) Geen. Sociale Lasten+ Pensioenen • Employee benefits (if not tracked separately, averages 30% of salaries) Hier Sociale lasten en pensioen ‘Echtereiskosten lease-auto’s -/- opleiding ’ + reisk Kosten opleiding permanente en educatie + reiskosten opleiding • Travel • Training • Costs of purchased services (consultants, co-source providers, outsource providers, etc. ) • Other auditplan Nonsalaryearners hebben meegewerkt aan je die Overige DIRECTE KOSTEN, geen dus doorberekeningen overhead huisvesting e. a voor als , pc’s. • Total internal audit costs: Automatic sum Dia nummer 8
B. Internal Audit Resources Staffing B 2. Please enter the following FTE staff information. (Sourced staff must be entered/calculated as a full-time equivalent staff) In-House Staff Sourced Staff Chief Audit Executive Directors / Managers Seniors / Supervisors Staff Total Audit Positions Automatic Calculation Total Professional Audit Positions Automatic Calculation (in-house + sourced) Total Positions Automatic Calculation Total Staff Automatic Calculation (in-house + sourced) Secretarial / Clerical B 3. Including sourced staff, by what percent did your staff size increase or decrease over the last year (please insert ‘ 0’ for no change and a negative number for a decrease)? _____ Dia nummer 9
B. Internal Audit Resources Staffing B 2. Chief Audit Executive = Directeur Interne Accountantsdienst Directors & Managers = Audit Managers, tweede echelon “grotere. IAD bij ” Seniors / supervisors = Leidinggevenden / teamleiderssenior / medewerkers 5 jr ervaring , met en/of titel Staff = Medewerkers “ andjes (de h ”) Secretarial/Clerical. Ondersteuning/Secretariaat/Administratie = • Staffunctionarissen : vaktechniek ‘Seniors’, Control/HR ‘Secr onder ’ • B 2 en B 3: ‘Sourced staff’ INDIEN EN VOORZOVERmeegewerkt het alleen aan uitvoeren het internal audit plan ! van r 10
B. Internal Audit Resources B 3. Audit Staff Change Let op: • increase invullen eenpositief ; met getal • decrease met negatief. een getal B 3. Metgezond verstand afronden febof 1 mrtmag 1 jaar zijn (enomgekeerd , 1 ) r 11
B. Internal Audit Resources B 7. Please identify the following staff information by level (FTE in-house staff only): Level of education sought for position • Zie B 2 • Alleen in house ! Average years in internal audit profession Average years of industry experience (primary industry of organization) Number of staff with one or more professional certification designation(s) KIES EEN CERTIFICATE UIT DE LIJST VAN B 6 + TOELICHTING ALLEEN INTERNAL AUDITERVARING !! BINNEN DE BETREFFENDE SPECIALTY GROUP, BIJV. FINANCIALS, OOK IN ANDERE FUNCTIES !! AANTAL PERSONEN, DUS: Mr XXX RA CIA = 1 Chief Audit Executive Directors / Managers Seniors / Supervisors Staff Dia nummer 12
B. Internal Audit Resources B 8. Please provide the total number of audit staff with the following audit-related professional certifications (FTE in-house professional audit staff only): NEDERLANDSE EQUIVALENTEN l l l CIA / MIIA / PIIA CISA / Qi. CA CIPFA / CGAP / CGFM CCSA CA / CPA / ACCA / ACA CMA / CIMA / CGA CAT / AAT CFE CFSA / CIDA / CBA FCA / FCMA) CFA Other RO RE MGA RA/ CAA • Alleen in-house • Welke titels komen hoe vaak voor, dus Mr X RA CIA = 2 Dia nummer 13
B. Internal Audit Resources Sourcing B 14. What percentage of your audit engagements are (must add to 100%): • Staffed internally: ______ eigen internal auditors • Co-sourced: _______ joint audits met combinatie eigen/externe auditor(s ) • Outsourced: _______ auditsvolledig uitgeveoerd door externe auditor(s ) B 15. What areas do you source (choose all that apply)? • General internal auditing m. n operational / financial auditing. • Information Technology (IT) auditing • Subject matter expertise • Fraud auditing • Other • None Dia nummer 14
B. Internal Audit Resources Sourcing B 16. What percentage of the following general areas are sourced? • General internal auditing: ____% • Information Technology (IT) auditing: _____% • Subject matter expertise: ____% • Fraud auditing: ____% % vantotaleurenbestedingdiecategorie Internal Audit ! in door B 17. In the last fiscal year, how many total hours did you receive in sourced internal audit services? _______ Totaalco-sourced + outsourced externe uren/kosten) (alleen Dia nummer 15
B. Internal Audit Resources Relationship with External Auditors For the following questions, do not include any statutory audits. B 19. What were the total internal audit hours worked on the most recently completed external audit: ____ Bijv SAS 70, Sox testing, . subsidieverklaring B 20. Estimate the total external audit hours (both internal audit and external audit combined) worked on the most recently completed external audit: _______ B 21. What were the total external audit fees associated with the most recently completed external audit: ____ NB: Houdt de relatie tussen uren en kosten reëel. Dia nummer 16
C. Internal Audit Oversight Chief Audit Executive = Directeur IAD of vergelijkbare functie (hoogste functie binnen IAD nemen ) C 2. The CAE reports administratively to: l Administratively = Puurhiërarchisch “dedeclaraties de , voor en potloden ” C 3. The CAE reports functionally to: l Functionally l Audit Committee, or equivalent General / Legal Counsel Chief Executive Officer (CEO) President or Government Agency Head Chief Financial Officer(CFO) Chief Operating Officer (COO) Chief Risk Officer (CRO) Controller Other l l l l = Functioneel , inhoudelijk , CAE beoordelaar , beloning bepalend AC sec of voorzitter AC Hoofd Juridische Zaken(? ) Voorzitter Raadvan. Bestuur ophoogste niveau organisatie in groepscontroller Dia nummer 17
C. Internal Audit Oversight Audit Committee C 5. Do you have an audit committee, or its equivalent? • Yes / No l Voor concerns is. NL-situatie de relevant voor een positief antwoord. l Indien er alleen ‘ concern-AC ’ bestaat dat nadrukkelijk ook deaudit-activiteiten NL meeneemt in haar toezicht, is het antwoord toch ‘Ja’. l Indien in NL een platform/commissiedat in de geest acteert als een ‘echt’ AC bestaat , dan kan vraag C 6 met ‘Ja’ beantwoord worden. De overige vragen onder C dienen analoog hiera worden beantwoord. Dia nummer 18
C. Internal Audit Oversight Audit Committee C 6. How many people sit on your audit committee, or equivalent? Alleen. Rv. C-leden ‘non executives’ van Board of Directors), gasten de. Rv. B-leden (= dusgeen als , interne accountant en/of accountant. externe C 7. Who chairs your audit committee, or equivalent? • Chairman of the Board of Directors (or equivalent) Vz Rv. C • Other independent Board of Directors member Ander. Rv. C-lid • Chief Executive Officer (CEO) or Government Agency Head Vz Rv. B • Other individual outside of the organization • Chief Financial Officer (CFO) • Chief Audit Executive (CAE) • Other • Not applicable Nederland: Angelsaksische landen: Raad van Bestuur / Raad van Commissarissen Board of Directors met Executives Non en Executives Dia nummer 19
D. Risk Assessment and Audit Planning D 1. How many audits did you plan in the last fiscal year? ____ D 2. How many audits did you actually perform in the last fiscal year (exclude management requests not in original audit plan)? ____ Schatting indien of, mogelijk berekening , een maken de van dekkingsgraad D 3. How many unplanned audits did you perform in the last fiscal year? Dia nummer 20
D. Risk Assessment and Audit Planning D 4. What percentage of your audit plan is the following (must sum to 100%): l Assurance engagements Financial en operational audits l Consulting engagements Specifieke opdrachten beoordeling voor van l Management requests l l Fraud investigations Follow-up audits l TOTAL design van processen procedures & risk management; & meedraaien stuur enwerkgroepen in Verzoeken het management die op van aan het risico-analyse gebaseerde plan audit worden toegevoegd Specifiek gericht implementatie op van verbeteracties. eeneerdere n. a. v audit Automatic calculation D 5. What percentage of total hours built into your audit plan is categorized as unallocated time for future, unplanned, or ad-hoc audit requests? Dia nummer 21
D. Risk Assessment and Audit Planning Audit Engagement Risk Assessments D 12. Does your audit activity complete engagement-level risk assessments? • Always / Sometimes / Never Hiergaathetomeenrisico-analyse onderzoek per. Dia nummer 22
E. Audit Implementation/Life cycles/Reporting INVULLEN OP BASIS VAN URENREGISTRATIE, ANDERS ZO GOED MOGELIJK SCHATTEN E 1. What percentage of your audit staff time (including sourced staff) was devoted to (should add to 100%): • • • Assurance engagements Consulting engagements Fraud investigations Management requests Follow-up audits External audit assistance Non-chargeable time – training Non-chargeable time – other Absences TOTAL _________ _________ _________ (automatic sum) ZIE EERDER VOOR ONDERSCHEID E 2. What was the distribution of total time (as a percentage) on typical audits (should add to 100%)? • • Planning Fieldwork _________ • Reporting _____ • TOTAL _____ (automatic sum) = VOORBEREIDING TOT AAN BEGINGESPREK = VELDWERK TOT EN MET SLOTGESPREK EN AFSTEMMING BEVINDINGEN/CONCLUSIES = RAPPORTAGEFASE INCLUSIEF AFSTEMMING RAPPORTAGE Dia nummer 23
E. Audit Implementation/Life cycles/Reporting E 3. On average, how many calendar days does it take to complete the following tasks (should be measured in working/business days): • Planning _____ ZIE EERDER • Fieldwork _____ • Reporting _____ • Follow-up _____ ALLEEN ALS DAT KORT NA AUDIT PLAATSVINDT, GEEN KWARTAALGEWIJZE FOLLOW-UP MONITORING • TOTAL _____ (automatic sum) E 4. On average, how many calendar days lapse between the end of fieldwork and the issuance of (should be measured in working/business days): • Draft Reports: ____ • Final Reports: ____ Dia nummer 24
E. Audit Implementation/Life cycles/Reporting E 9. What are the average days outstanding for open items (should be measured in working / business days!!) E 10. Does internal audit provide senior management and the board/audit committee with a periodic written report expressing an opinion on the organization’s internal control environment? E 11. Does internal audit provide senior management and the board/audit committee with a periodic written report expressing an opinion on the organization’s risk management environment? Dia nummer 25
F. Performance management Zieookde IIA professional practices standards Standard 1300 – Quality Assurance and Improvement Programs F 1. Do you have a formal quality assurance and improvement program? • Yes / No Hier wordt gedoeld op een QA en improvement program voor Internal de Audit-functie Standard 1311 – Internal Assessments F 2. What is your internal audit activity’s status with regard to internal assessments (choose all that apply): • Our internal audit activity performs ongoing reviews of the performance of the internal audit • • activity Our internal audit activity performs periodic reviews performed through self-assessment or by other persons within the organization, with knowledge of internal audit practices and The IIA’s Standards Our internal audit activity does not have a formal internal assessment process Dia nummer 26
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Tijdpad GAIN 2011 20 mei 2011: l 03 juni 2011: l l l Deadline submitten ingevulde questionnaires Ontvangst rapportages en (zelf)analyse 15 juni 2011: Evaluatie bijeenkomst Trade&Industry 16 juni 2011: Evaluatie bijeenkomst Financials Uitwisseling ervaringen, onderling bespreking resultaten, noodzakelijke correcties opsporen en afspreken onderwerpen voor GAIN Round tables) l Round Tables: zie ook website IIA (GAIN) • Trade, Industry & Services: 7 september • Financials: 12 mei en 8 september • Insurance: 24 mei en 13 oktober • Alle deelnemers: 22 september en 23 november l 22 september 2011: GAIN-middag Presentatie van de uitkomsten van de verschillende groepen Dia nummer 28
Deadline Submissions DEADLINE SUBMISSIONS 20 mei 2011 Ontvangst rapportages Week 22 (03 juni 2011) Dia nummer 29
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