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How Time Flies: Useful Leadership Insights form a Career in Internal Oversight


Leadership Insights from a Career in Internal Oversight IIA Chapter Event Olympia WA 9 December 2015 Carman L. Lapointe Under-Secretary-General for Internal Oversight ... – PowerPoint PPT presentation

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Title: How Time Flies: Useful Leadership Insights form a Career in Internal Oversight

How Time Flies Leadership Insights from
a Career in Internal Oversight IIA Chapter
Event Olympia WA 9 December 2015 Carman L.
LapointeUnder-Secretary-General for Internal
Oversight (Retired), United Nations
  • A bit of contexta few examples of what the UN
  • Internal Oversight in the UN context
  • How I got hooked on internal auditing
  • Why you should care about it
  • Lessons learned on my (long) watch that might be

All in a days work for the UN
  • Feeding 90 million people in 75 countries
  • Assisting 34 million fleeing refugees
  • Vaccinating 58 of the worlds children
  • Monitoring 80 Human Rights treaties
  • Aiding 12.5 million victims of emergencies
  • Peacekeeping in 16 operations (22 million/day)
  • Plus poverty reduction, maternal health, climate
    change and much, much more

UNODC Combats Organized Crime
Human Trafficking
Money Laundering
Illicit Crop Replacement
United Nations Landmine Assistance
  • 110 Million Landmines in 68 countries, and as
    many stockpiled
  • 2,000 fatalities or serious injuries every month
  • For every mine cleared, 20 are laid
  • Used for terrorism and denying access to land,
    water, roads, utilities

United Nations Peacekeepers at work
  • Peacekeeper on Patrol in DRC

Women discussing Peacekeeping strategies (UNICEF/D
Average lives lost per year in first 43 years
20 Last 10 years 118
Refugees and Humanitarian Aid
A Somali boy in an IDP settlement in Mogadishu,
Somalia. Credit AU/UN IST/Price
Line-ups for UNHCR services
Emergency Operations in Haiti
  • Cholera Patient Consultation

Only 30 have direct access to potable water
only 25 to sanitary toilets
9,000 deaths and 800,000 cases since 2010 1,000
new cases per week in 2015 in Haiti
Rule of Law and Development projects
Rule of Law Monitoring Conditions in Womens
Prison in South Sudan
Irrigation Project in development doubles as fish
The UN is Risky Businesson a grand scale
  • But it all has to be managed and supported too
  • Administrative functions related to operations
  • 55 Billion pension fund that operates in most
    countries and currencies
  • In short, the UN faces risks no other
    organization would contemplate
  • Factor in a governance structure comprised of 193
    member governments, all trying to micro manage by
  • New mandates, none dropped, no new funding
  • no new funding,

Executive Office
Front Office
160 Posts (NY, Geneva, Nairobi, Peacekeeping
90 Posts (NY, Vienna, Nairobi, Peacekeeping
26 Posts in NY
16 separate funding sources Annual resources 50
A Look at the Work of OIOS in the UN
Internal Audit Results Non PKO
Overall Ratings for 89 Reports Issued 2013-14
420 Recommendations By COSO Control Component
PKO Investigations Completed
Financial (Insurance Fraud)
Sexual Exploitation Abuse
Inspection and Evaluation
  • Each evaluation begins with an inception paper
  • A program impact pathway (PIP) is developed,
    usually for the first time (first deliverable)
  • Biennial reviews of self-evaluation capacity
  • Scorecards issued in 2013 and 2015
  • Approximately 10 evaluations per year
  • Peacekeeping moving from location to thematic
    evaluations (e.g. protection of civilians,
  • of Sexual Exploitation and Abuse)

PIPs Logical pathways to manage risks and
measure success
Inputs Activities Outputs Outcomes Impacts
Resources we have, develop or adopt to do our work Things we do day to day Products we produce Changes we influence Long-term changes
Examples Staff, , procedures, systems, standards Planning, recruiting, coordinating, consulting, supervising, QA reviews Reports, results, advice, updates, summaries, recommend-ations Assurance, informed decision-making, awareness Stronger, more effective delivery of all programmes, improved lives
Performance targets are set and monitored for
each element Used in OIOS divisions and for
client programs evaluated.
Legislated Reporting Requirement
  • Annual Financial Implications of OIOS work
  • Results for 2013-2014 (US millions)
  • Fraud by external parties 3.3 Fraudulent staff
    claims, payroll fraud 0.8 Overpayments 4.5
  • Cost recoveries 5.3 Efficiency gains 0.1
    Total US13.8 M

Why does internal auditing matter?
  • Accounting versus accountability
  • Internal auditing (IA) versus external auditing
  • IA as a leadership development program (CPC)
  • Learning opportunity for potential candidates
    (World Bank guest auditor program)
  • Capacity Development as a contribution to the
    profession (IIA Capability Model World Bank)

How I got hooked on internal auditing
  • The Kapuskasing opportunity
  • Export Development Canada role/condition
  • Four years of college in night school as single
  • Special dispensation to write CIA exam
  • Involvement in Ottawa Chapter and at IIA Global
  • Lesson 1 Its never too late to make a career
    change our lives are shaped by our choices

Positioning internal audit
  • EDC and its TQM journey
  • Internal Audit as workshop facilitators
  • Results became basis of risk-based audit plan
  • Bank of Canada (Canadas central bank)
  • Basel Committee framework for evaluating internal
  • Canada Post (lean)
  • IIA CCSA designation developed
  • Lesson 2 Tailor audit language and processes
    to suit your organization

Balancing Advisory and Assurance Roles
  • Independence promotes objectivity
  • Independence does not require isolation
  • Involvement of CAE in strategic forums and
    discussions, as observer and advisor
  • Assurance results backed by facts and evidence
  • Lesson 3 Resist isolating the audit function
    and ensure role clarity as observer/advisor
    versus assurance

Focus audit work strategically
  • Align risk-based audit plans to strategic
    challenges and emerging issues
  • Collaborate with and leverage the work of other
    assurance functions (ERM, external auditors)
  • Involve internal audit in early phases of key
    initiatives, before they become fatal
  • Examples air operations, waste management,
  • Lesson 4 Dont start from scratch, leverage
    competent, relevant work done by others

Communicate plans and results effectively
  • Pursue risks that resonate with management and
    the Board (or Audit Committee)
  • Never leave significance to interpretation use
    ratings follow up according to significance
  • Beware of language that implies audit ownership
    of the results (revealed, found, etc)
  • Lesson 5 (a) Dont allow big issues to get
    lost in the fog of nitpicking negativity
  • 5 (b) When things go wrong, it isnt because
    we found it seek change, not credit for results

Lead by example
  • Being accountable for our own results is the best
    way to demonstrate commitment usefulness
  • Develop KPIs that are relevant
  • Share targets and results _at_360
  • Share results of regular quality assessments
  • Lesson 6 A taste of our own medicine helps us
    appreciate the challenges faced by our clients

A taste of our own medicine
OIOS Internal Audit PIP
OIOS Scorecards Measuring what
Quarterly Activity Reports include Scorecard 41
KPIs IAD 15 ID 14 IED 12
A word on politics (and surviving)
  • Best to follow professional standards, be sure
  • Brief management and Board (or AC) on strategy
  • Know where you stand before making a stand
  • Involve CAE and management in critical issues
    early allow opportunities for action
  • Escalate issues as appropriate, and warn mgmt
  • Consider incentives for early resolution
  • Lesson 6 (a) Bad news easier with a plan in
  • 6 (b) Sometimes it is what it is, nothing you
    do will make it easier accept it move on

One thought on our future role
  • Periodic (annual?) overall opinions on internal
  • Comparable to external audit opinions
  • Requires rigorous planning and professional
  • Adequate resources, clear basis and limitations
  • Consider stakeholder expectations

Questions and comments
  • Thank-you!