Using Surveys in Internal Audits

Using Surveys in Internal Audits

Overview

Using Surveys in Internal Audits
Internal auditors are increasingly using surveys to assess objective and subjective data, and to review intangible topics such as the ethical environment and entity-level controls, which require examining soft controls such as integrity, values, accountability, and competence. Arguably some of the most difficult to assess, soft controls are required under the U.S. Sarbanes-Oxley Act of 2002.

R494,74

Buy Online
SKU 1067-010 Category

Product Description

Item No.: 1067-010
ISBN: 978-0-89413-677-1
Publisher: The IIA Research Foundation
Publish Date: December 2009
Authors: Hernan Murdock, DBA, CIA with James Roth, PhD, CIA, CCSA
Media: Paperback
Page count: 190

The 2008 Institute of Internal Auditors Research Foundation Global Audit Information Network (GAIN) survey found that 47 percent of respondents used surveys as part of their internal audits within the past 24 months. This handbook will help those who are considering using surveys, those who may be asked to conduct surveys, or those who want to enhance their techniques.

The chapters provide key concepts and useful tips on:

  • Designing and conducting surveys.
  • Advantages and disadvantages of different types of surveys.
  • Field testing.
  • Designing questions for better readability.
  • Avoiding getting false or biased responses.
  • Managing, analyzing, and reporting survey results.

Using Surveys in Internal Audits describes the do’s and don’ts of using surveys, captures best practices from survey respondents, and discusses what mistakes to avoid. Narrative case studies from companies that use surveys are included at the end of each chapter and sample surveys are included as appendices.

Contents

About the Author vii

Acknowledgments ix

Introduction 1

Chapter 1:

What Are Surveys? 5

Chapter 2:

First Things First 19

Chapter 3:

Designing and Conducting Surveys 31

Chapter 4:

Preparing and Administering a Valid Survey Instrument 37

Chapter 5:

Managing and Analyzing Survey Results 51

Chapter 6:

Reporting Survey Results 59

Chapter 7:

Uses of Surveys by Internal Auditors 63

Chapter 8:

Best Practices 79

Chapter 9:

Conclusion 83

APPENDICES

Appendix A:

2009 Audit Customer Satisfaction Questionnaire —The

Chubb Corp 85

Appendix B:

IT Program Management Survey Analysis — Lowes

Companies, Inc 89

Appendix C:

Internal Audit Department Payroll Risk Survey —

SeaChange International, Inc 92

Appendix D:

Internal Audit’s Annual Risk Assessment Questionnaire —

Texas Department of Insurance 95

Appendix E:

Unit Risk Assessment — Northwestern University 99

Appendix F:

Risk Assessment Meeting Survey — Feedback —

Northwestern University 102

Appendix G:

Representation Letter — Dept. Level — Northwestern

University 105

Appendix H:

Representation Letter — Northwestern University 106

Appendix I:

Entity-wide Self-assessment Survey — Ameritech 107

Appendix J:

Tone at the Top Survey — Brown and Brown Insurance 117

Appendix K:

Asset Safeguarding Survey Management — Harris Corp 133

Appendix L:

Entity-level Controls Survey — Stantec 137

Appendix M:

Chubb Operations Audit Self-review — The Chubb Corp 142

Appendix N:

Employee Duties Matrix — Harris Corp 158

Appendix O:

Conservation Staff Survey — Texas Department of

Insurance 162

Appendix P:

Feedback Survey — JC Penney 164

Appendix Q:

Internal Audit Service Survey — Canadian Western Bank 167

Appendix R:

Internal Audit Customer Satisfaction Survey — T-Mobile 172

Appendix S:

Post Audit Survey — Cricket Communications 176

Appendix T:

Corporate Audit Customer Survey — Lennox International 180

Appendix U:

Internal Audit Activity Staff Survey — Lennox International 184

Appendix V:

Customer Satisfaction Survey — Lennox International 189