The focus on back office services when times are tough isn't new. What's rather astonishing is that in spite of CCT (Compulsory Competitive Tendering), Best Value, CPA (Comprehensive Performance Assessment), efficiency savings etc etc one would be hard pressed to identify discernible changes in the culture and mindset with regard to the way internal audit (IA) is viewed within local government.
The Comprehensive Spending Review now presents local government internal audit with a whole new level of challenge and, in our mind, a real opportunity to step up to the plate. How? In a sentence, IA has to address its biggest issue - lack of genuine profile and worth within an organisation. IA has to quickly position itself as the original advisor to senior management. It can only do so by producing work of genuine value and strategic importance. We believe that even the most routine review can and should be undertaken with the big picture in mind. To do this auditors have to unshackle themselves from being slaves to check-lists and start thinking - therein lies the mindset/culture change that is needed.
The Comprehensive Spending Review now presents local government internal audit with a whole new level of challenge and, in our mind, a real opportunity to step up to the plate. How? In a sentence, IA has to address its biggest issue - lack of genuine profile and worth within an organisation. IA has to quickly position itself as the original advisor to senior management. It can only do so by producing work of genuine value and strategic importance. We believe that even the most routine review can and should be undertaken with the big picture in mind. To do this auditors have to unshackle themselves from being slaves to check-lists and start thinking - therein lies the mindset/culture change that is needed.
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