You work as an internal auditor with Jobs Ontario (JO), an agency established several years ago by
Question:
You work as an internal auditor with Jobs Ontario (JO), an agency established several years ago by the Ontario government to "increase the job skills of individuals receiving public assistance and help them obtain employment to be able to support themselves and their dependents". To accomplish this objective, JO enters into contracts with private sector contractors to train individuals in computer data entry, local area network administration, cable and telecommunications installation, auto mechanics, and other fields where there is acknowledged need for employees.
The program works as follows:
JO staff identifies individuals eligible for enrollment in the program through referrals from social workers in municipalities and city welfare departments. Individuals are then allocated amongst JO caseworkers. Case workers determine the training needs of the individuals allocated to them (for example, whether they need to be educated on both general skills and specific technical skills). Caseworkers then assign the individuals to private organizations the Province has contracted for training services. JO determines the specific fields in which training will be provided through periodic assessments of employer needs across the Province. For purposes of this assessment, the Province is divided into five regions. Training offices are set for each region based on surveys of employers' current expected needs.
Contractors are responsible for (a) providing individuals with the general work skills, if needed (literacy, basic math, etc.) and (b) providing all individuals with specific work skills (training in auto mechanics, typing, network administration). Contractors are also responsible for helping trained individuals to obtain employment.
Your internal audit department uses a business process approach to internal auditing.
Required: I : Identify three key activities/processes involved in the operations of Jobs Ontario (½ mark per process). Prioritize them in terms of significance to their operations (1= most significant, 3=least significant). Provide an explanation as to why the process is significant
Required 2 : For the activity/process you ranked the most significant, identify and evaluate three risks. For each risk, identify a control that would help mitigate the risk.
Auditing A Practical Approach with Data Analytics
ISBN: 978-1119401742
1st edition
Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton