Diagnosis of the quality of the audit service

Summary

The following research has been carried out as part of a scientific research project to improve the quality of audits in, for this reason and immersed within these purposes, we set about investigating everything related to criteria and application of procedures. To control the quality of the audit service, for which it is essential to carry out a diagnosis of the knowledge that exists regarding quality in the audit service.

In order to carry out the design of the procedure, we based ourselves on the Methodology or Procedure for the Solution of Problems proposed by the International Labor Organization (1980) and updated methods and techniques were used that allowed us to reach conclusions on the subject. In addition, it is proposed to use a series of tools to solve the investigation problem, equally applicable to the Audit service.

Introduction.

We cannot achieve business development and strategy practices that promote independent economies without taking into account compliance with quality standards and criteria that guarantee the competitiveness and maintenance of products on the market.

Its quality and compliance with the rules that govern it to achieve its reliability have always been inherent in the auditor's work; But at the moment its importance and the need for adequate supervision in the audits that are carried out are even more evident. Quality, a current issue in Cuba and the world, in which the Audit is not alien. The quality requirements are those that ensure a correct conception of the internal audit in the company and leads it to achieve the fullness and development of its full potential. Quality is an imperative that arises from the growth or development phase of the Audit activity in which our country is currently,therefore, the aspects indicated here related to the conditions for its development and its permanence must be present in any review of the auditor's work in order to lead it towards a path of trust and credibility in its work, giving it prestige before society.

The Audit in the world has had its own development and evolution from the economic development of the business world, the Audit firms, audit entities and auditing companies have been busy in their own development and evolution; At this time, a degree of maturity has been achieved that does not allow him to ignore an introspective that considers aspects that require attention and that primarily guarantee the quality of the auditor's work in order to lead him towards a path of trust and credibility in his work, giving him prestige to the society.

Our research will cover such important aspects as the proposal of a Procedure for the performance of Quality Diagnostics of the Audit service, based on the General Model for Problem Solving proposed by the ILO in 1980 and theoretical foundations that support the Proposal. of the Proposed Methodology.

Development

Definition

The word audit comes from the Latin AUDITORIUS, and from this comes the auditor, who has the virtue of hearing, and the dictionary considers him a collegiate auditor, but it is assumed that this virtue of hearing and reviewing accounts is aimed at evaluating the economy., efficiency and effectiveness in the use of resources, as well as their control.

The Audit can be defined as “a systematic process to obtain and objectively evaluate the evidence related to reports on economic activities and other related events, whose purpose is to determine the degree of correspondence of the informative content with the evidence that gave rise to it, thus how to establish whether these reports have been prepared observing the principles established for the case. "

On the other hand, the Audit constitutes a control and supervision tool that contributes to the creation of a culture of the discipline of the organization and allows to discover flaws in the structures or existing vulnerabilities in the organization.

Another element of interest is that, during the performance of their work, the auditors meet new advanced technologies on a daily basis in the entities, which is why they require the systematic incorporation of tools with the same technical requirements, as well as increasingly in-depth knowledge. of the most widespread IT techniques in management control.

Concepts and Evolution of the term Quality.

Quality as a term of great importance arises from the fact that entrepreneurs or merchants, as they were previously called, realize the need to compete in the market with their products or services. Obviously this element and its concepts have evolved over time.

Different authors have referred through the study of quality as a requirement of a product or service to guarantee its competitiveness and permanence in the market. We will mention some as an example:

"Meet Specifications" P. Crosby, "Fitness for Use, Satisfying Customer Needs" J. Juran, "A Predictable Degree of Uniformity and Reliability at Low Costs, Appropriate to Market Needs" EW Deming, "An Effective System to integrate the efforts to improve the Quality of the different groups of an organization, to provide products and services at levels that allow customer satisfaction ”AV Feigenbaum, Quality as a Loss Function. G. Taguchi.

We can then define quality as the degree to which a set of inherent characteristics of a product, system or process meets the requirements of customers and other interested parties. Quality is not: quality circles, using “some” tools or having a set of procedures written.

1.4.1. Historical evolution of the concept of quality

Throughout history, the term quality has undergone numerous changes that should be reflected in its historical evolution. To do this, we will describe each of the stages, the concept of quality and what were the objectives to be pursued.

This evolution helps us understand where the need to offer a higher quality of the product or service provided to the customer and, ultimately, to society, comes from, and how little by little the entire organization has been involved in achieving this end. Quality has not only become one of the essential requirements of the product, but it is currently a key strategic factor that most organizations depend on, not only to maintain their position in the market but even to ensure their survival..

Quality in the Audit

According to the management groups of Japanese companies, the secret of the most successful companies in the world lies in having high quality standards for both their products or services and their employees; therefore total quality control is a philosophy that must be applied at all hierarchical levels in an organization, and this implies a process of Continuous Improvement that has no end.

To carry out this Continuous Improvement process, it must be taken into consideration that said process must be: economic, that is, it must require less effort than the benefit it provides; and cumulative, that the improvement that is made allows to open up the possibilities of successive improvements while guaranteeing the full use of the new level of performance achieved.

What does Continuous Improvement mean to achieve quality in the processes?

James Harrington (1993), for him, improving a process means changing it to make it more effective, efficient and adaptable, what to change and how to change depends on the specific focus of the entrepreneur and the process.Fadi Kabboul (1994), defines Continuous Improvement as a becoming the viable and accessible mechanism by which companies in developing countries close the technological gap they maintain with respect to the developed world.

Abell, D. (1994), gives as a concept of Continuous Improvement a mere historical extension of one of the principles of scientific management, established by Frederick Taylor, who affirms that every work method is capable of being improved (taken from the Course of Continuous Improvement dictated by Fadi Kabboul).

Eduardo Deming (1996), according to this author's perspective, total quality management requires a constant process, which will be called Continuous Improvement, where perfection is never achieved but is always sought.

Finally we can affirm that Continuous Improvement is a process that describes very well what the essence of quality is and reflects what needs to be done if you want to be competitive over time.

The importance of this management technique lies in the fact that its application can contribute to improving weaknesses and strengthening the strengths of processes and entities.

The search for excellence comprises a process that consists of accepting a new challenge every day. Said progress must be progressive and continued. You must incorporate all the activities carried out in the company at all levels.

Advantage

The effort is concentrated in organizational areas and specific procedures.

They get improvements in a short term and visible results

If there is a reduction in products, in our case we say defective processes, which results in a reduction in costs.

It increases productivity and directs the organization towards competitiveness, which is of vital importance for current organizations.

Contributes to the adaptation of processes to technological advances.

It allows to eliminate repetitive processes. Important when it comes to Audits.

Over the years the Audit has been worked by its practitioners, as well as by the supervisory entities, setting only limited goals, which have prevented them from seeing beyond their immediate needs, that is, they only plan short-term results and on the other On the other hand, there are no defined quality criteria to measure whether the results achieved have optimal levels of this and, therefore, the absence of these essential criteria means that work is not oriented towards obtaining results that allow credibility and high profitability.

The European community has already spoken out for the quality requirements in the audit, according to the conclusions of the Lisbon European Council, the Commission of the European Communities and the Audit Committee of the European Union published a Communication entitled "The strategy of the European Union in the field of financial information: the way forward », which underlines the importance of the highest level of uniformity in the audits carried out throughout the European Union and also spoke out because the Member States adopt measures that guarantee that all the people who carry out audits are subject to a quality control system.

The term "persons" corresponds to the employee who performs statutory audits (account auditors). Currently not all people who carry out statutory audits in the European Union are subject to a quality control system. They also state that quality control of statutory audits is essential to ensure their good quality. The good quality of the Audits results in a greater credibility of the published financial information and in a better protection of shareholders, investors, creditors and other holders of securities and affirm that the opinions of Audits in the European Union must give a minimum level of guarantees about the reliability of financial information.It could then be argued that Member States should have taken steps to ensure that all statutory auditors performing Statutory Audits are subject to a quality control system.

These aspects allow us to realize that the subject is being worked on and dealt with in the international community and positions on it are already being assumed.

Defining the quality in the performance of the Audit is also an aspect of vital importance in the economic and business world according to current trends, since it means the assurance that these have been carried out in compliance with the principles and standards established for its exercise, in addition to the importance of checking and evaluating the correspondence of the opinion with the real situation of the audited entity. This issue has constituted a need identified worldwide by the different audit entities, given the situations that have arisen and which have put the criteria and work carried out by auditors in crisis, generating a deterioration in their prestige and independence, caused for corruption and other types of fraud.In the national context, the Ministry of Audit and Control has ruled on the need to design a procedure to determine the reliability and quality of the work carried out by its auditors.

The quality requirements will ensure a correct conception of the Audit and will lead it to achieve the fullness and development of its full potential. This imperative arises from the growth phase of the activity, in which it is framed in our country, so aspects related to the conditions for its development and permanence must be present in any review of the auditor's work in order to lead him towards a path of trust and credibility in his work, giving him prestige before society.

Most of the countries of the so-called “Third World” and, especially, the Latin American economies, are going through an increasingly difficult situation in the context of the world economy. Development, to a certain extent uprooted from its national needs, has practically turned, in a chimera, the yearnings to establish a new, true and fair international economic order, which has become a globalization, predominantly neoliberal, of markets and economies, with dire consequences for these countries. Therefore, current times require, above all, a political will not to blindly subject economic decisions to doctrines and "neoliberal recipes",as well as the clear definition of a strategy that is based on the progressive increase in the competitiveness of the business sector, for which it is necessary to develop the “domestic skills” to select, assimilate and transform technologies, while continuing to generate other indigenous ones..

The evolution of the audit function has not stopped in recent years and its powers and responsibilities are increasing. The road traveled is long, today it is next to the highest level of management and informing it, which places it facing great challenges.

Auditing is an important part of management's control. When an evaluation of the results of this is required, the work of the auditors can be used to provide reasonable assurance that management controls are functioning properly.

Quality is essential in the development phase of an audit system, since it offers reasonable assurance that the Audit service maintains the capacity to carry out its functions efficiently and effectively, and thus achieve a high level of credibility and confidence in the face of management, auditors and society. You can enter to analyze various parameters that must be considered in the quality of the Audit.

As we can see, there are Quality elements associated with the Audit but not exactly the quality in the exercise of it, but rather there are in-depth studies on the Audit of the Quality systems.

General Procedure for the solution of problems at the discretion of the ILO (1980), Marsán (1987) and others.

Definition of the problem: it consists of posing what problem really exists, clearly exposing it, without distortion, delimiting and determining its magnitude and importance. The satisfactory solution criterion and the time necessary for its solution must be estimated. Problem analysis: consists of obtaining the causes that give rise to the problem and determining the really valid restrictions, and recording, collecting and processing all the necessary information that contributes to the analysis to verify the solution criteria. Search for solutions: they consist of the active search for ideas and suggestions that guide towards the solution of the problem. Methods, methodologies and techniques required by the specific problem under analysis must be used to achieve possible solutions. Evaluation of alternatives:All possible solutions to the problem must be presented with the corresponding rationale that allows determining which are the best, giving an order of priority to them according to the benefits they report. Report and recommendations: will contain clear and precise information on the problem raised and of the methods and techniques used to determine the solutions to fulfill the proposed objectives. It will contain the rationale for the conclusions that are reached, evaluating each alternative, exposing the advantages and disadvantages of each one and recommending the possible alternatives in order of priority. Verification, implementation and control: verification of the introduction into practice of the solutions proposals,Implementation of the introduction detailing the methods and requirements that must be met to achieve the expected results.

SHAPE \ * MERGEFORMAT

Fig. 2.1 General Method for Troubleshooting

General Model for Troubleshooting

Definition of the problem.

1. List and define the priority of the problems.

2. Define the project and the work team.

Diagnosis path.

3. Analyze the symptoms.

4. Formulate theories about causes.

5. Confirmation of theories.

6. Identify the real causes.

Remedial route.

7. Consider alternative solutions

8. Design solutions and controls.

9. Face resistance to change.

10. Enter solutions and controls.

Preservation of results

11. Check performance

12. Monitor control system.

This procedure and the general model are the most widely used internationally for carrying out Diagnostics.

The following techniques are used to execute the troubleshooting procedure:

Techniques for improvement and problem solving

Brainstorming or brainstorming: Tool used by a group of people to bring out the maximum number of ideas related to a concept. It is based on respect for all the ideas of the participants in order to stimulate the participation and creativity of all group members.

The Five Whys: Analysis technique that consists of asking why? Until we find the root cause of the problems. Normally it is necessary to ask five times, hence the name of the tool, but this number is only indicative. Reengineering: Fundamental review and radical redesign of processes to achieve dramatic improvements in contemporary and critical measures of performance, such as cost, quality, service, and speed. PDCA Cycle (Plan, Do, Check, Act): Cycle of planning, realization, control and action that acts as a guide to carry out continuous improvement and achieve problem solving in a systematic and structured way.

Methods and Tools

Statistical Quality Control tools, previously developed by Shewhart and Deming, began to be applied in Japan in the 1950s. Progress in continuous quality improvement was largely due to the use of these techniques. It was Professor Kaoru Ishikawa who extended its use in the manufacturing industries of his country, in the 1960s, coining the expression of 7 tools for quality control.

The success of these techniques lies in the ability they have demonstrated to be applied to a wide range of problems, from quality control to the areas of production, marketing and administration. Service organizations are also susceptible to applying them, although their use began in the industrial field.

These techniques can be handled by people with medium training, which has made them the basis of problem-solving strategies in quality circles and, in general, in the work teams formed to undertake improvements in activities and processes..

Tools:

The tools have their origin in Japan, when Deming, in the early 1950s, began to instill in the Japanese the principles of statistical analysis. The Japanese then compiled some techniques or tools that could be easily used by anyone in the organization:

As tools to use we propose the following:

Data Collection Sheet

Concept

Data collection sheet, registration or verification sheet: Tool used for the orderly and structured collection of all the relevant information generated in the processes, according to certain categories, by recording and recording their frequencies in the form of data. Once the phenomenon that is required to study has been established and the categories that characterize them have been identified, these are recorded on a sheet, indicating the frequency of observation.

The bottom line of the data is that the purpose is clear and that the data reflects the truth. These collection sheets have many functions, but the main one is to make data collection easy and to perform it so that it can be easily used and automatically analyzed.

Dispersion diagram

Concept

Also known as a Correlation Diagram. Graph showing the existence or not of a relationship between two variables.

Sometimes it is interesting to know if there is some kind of relationship between two variables. For example, it may happen that two variables are related so that when increasing the value of one, it increases the value of the other. In this case we would talk about the existence of a positive correlation. It could also happen that when one occurs in one direction, the other derives in the opposite direction; for example, increasing the value of variable x reduces the value of variable y.

So, you would be faced with a negative correlation. If the values of both variables are revealed independent of each other, it would be affirmed that there is no correlation.

Advantage

This is an especially useful tool to study and identify the possible relationships between the observed changes in two different sets of variables. It supplies the data to confirm hypotheses about whether two variables are related. It provides a visual means to test the strength of a possible relationship.

Pareto chart

Concept

Bar chart organized from highest to lowest frequency, which compares the level of importance of all the factors involved in a problem or issue.

Procedures to develop the Pareto diagram:

Decide the problem to analyze.

Design a table for data counting or verification, in which the totals are recorded. Collect the data and perform the calculation of totals. Prepare a data table for the Pareto chart with the list of items, individual totals, totals accumulated, the percentage composition and the accumulated percentages. Rank the items in order of quantity by filling the respective table. Draw two vertical axes and one horizontal axis. Build a bar graph based on the quantities and percentages of each item. Draw the curve accumulated. For which the accumulated values are marked at the top, on the right side of the intervals of each item, and finally connect the points with a solid line. Write any necessary information on the diagram.

Advantage

Helps to focus on the causes that will have the greatest impact if solved. Provides a quick and simple view of the relative importance of problems. Helps prevent some causes from worsening by trying to solve others. Its highly visible format provides a incentive to keep fighting for more improvements.

Utilities

Determine what is the key cause of a problem, separating it from other present but less important ones. Contrast the effectiveness of the improvements obtained, comparing successive diagrams obtained at different times. They can also be used both to investigate effects and causes. Easily communicate to other members of the organization the conclusions on causes, effects and costs of errors.

Cause-Effect Diagram

Concept

A Cause and Effect diagram is the representation of various elements (causes) of a system that can contribute to a problem (effect). It is sometimes called the Ishikawa Diagram or Fishbone Diagram because of its resemblance to a fish skeleton. It is an effective tool to study processes and situations, and to develop a data collection plan.

The Cause and Effect Diagram is used to identify the possible causes of a specific problem. The graphical nature of the Diagram allows groups to organize large amounts of information about the problem and to determine exactly the possible causes. Finally, it increases the probability of identifying the main causes

The Cause and Effect Diagram should be used when you can answer “yes” to one or both of the following questions:

Is it necessary to identify the main causes of a problem? Are there ideas and / or opinions about the causes of a problem?

· Frequently, people closely related to the problem under study have formed opinions about the causes of the problem. These opinions may conflict or fail to express the main cause. The use of a Cause and Effect Diagram makes it possible to bring all of these ideas together for study from different points of view. · The development and use of Cause and Effect Diagrams are most effective after the process has been described and the problem is well defined. By this time, team members will have a good idea of what factors should be included in the Diagram.

Cause-effect diagram (fishbone):

Choose Quality problem Plot the spine Write the primary causes Write the secondary causes Write the tertiary causes Assign weights

Diagram Cause Effect

The tools serve to:

Detect problems Delimit the problem area Estimate factors that are likely to cause the problem Determine whether the effect taken as a problem is true or not Prevent errors due to omission, speed or oversight Confirm the effects of improvement Detect lags

In practice, these tools need to be complemented with other qualitative and non-quantitative techniques such as:

Observation Guide Questionnaire Brainstorming The Survey The Interview Flowchart Problem Selection Matrix etc.

Among the techniques used in the diagnostic procedure are:

Observation Guide Questionnaire The Interview

Observation Guide

It consists of the application of 40 questions, which are intended to determine to what extent the procedures and work methodology that are applied are correct, are in accordance with the quality standards and parameters, if they have been implemented, and if they are carried out actions aimed at overcoming and supervising auditors, consultants and supervisors related to the audit activity in the dependencies of the Ministry of Audit and Control. (See Annex # 2) In conjunction with this instrument, the interview is applied to clarify details that are not fully discussed in the Guide.

Questionnaire.

This instrument for evaluating the organizational climate was designed by the Pan American Health Organization (PAHO). It is a pencil and paper test that consists of 80 reflections, selected from a pood of 167 questions and that represent the evaluation of 4 critical areas to describe the climate of the institution: leadership, motivation, reciprocity and participation. Each of them is broken down into 4 subvariables.

Proposed Procedure for Conducting an Audit Quality Diagnosis

Based on the aforementioned procedures and techniques, a procedure or methodology to be used to diagnose the quality of the Audit service is proposed. This proposal may admit new modifications and will be validated through the use of different techniques or tools to solve the problem.

Procedure for carrying out the Audit Quality Diagnosis.

Definition of the Problem: Need to make a diagnosis of the quality level that exists in the exercise of the Audit. The Audit in recent years has been immersed in a process of establishment and organization, for this reason issues such as the quality with which it is carried out have not been the center of attention, which causes ignorance on the part of the professionals dedicated to its study. and of the clients who receive the quality service with which it has been executed, therefore it is necessary to make a diagnosis of what knowledge and criteria both Quality auditors and auditees have, to guarantee in subsequent investigations the establishment of parameters and / or or quality criteria.In this step we simply define the problem to which we intend to provide a solution based on the development of this methodology or work procedure that we will use specifically in this case to make this diagnosis but that could be used to solve other types of problems. At this point we will carry out an analysis of the possible causes that cause ignorance or lack of application of quality parameters in the Audit service. For this we will meet and work with auditors and groups of auditors, as well as with their clients, to know opinions and criteria of both parties depending on the topic. Precisely here we will stop to familiarize ourselves with the problematic object of study, we will begin to identify with clients and service providers,to know their demands, their dissatisfactions, their knowledge about quality systems or quality criteria or established parameters to control the quality of the service provided or elements that allow us to make judgments about the quality with which the service is provided. Application of methods and tools. From this point on, we will begin to apply the methods or tools, first to obtain information that is not verbally and then the aforementioned tools will be applied with statistical analyzes, which will allow us to detect based on samples taken in the audited and audited sectors, the true knowledge and the situation that exists and manifests itself as a fundamental trend in Quality in the Audit service.These tools will allow us, from diagrams and functions, to show evidence of the research results based on the variables that are chosen and will give us the possibility of issuing a criterion based on their results. Data Processing: From the compilation of The information will proceed to the processing of the data, with the aim of issuing a criterion based on the results of the application of the tools, methods and techniques used, which will be presented as evidence to support the criteria that will be issued as a result of the diagnosis.. In the data processing the statistical package of data processing SPSS for Windows revision 8.0 will be used, in addition to complementing some analyzes with Microsoft Excel applications Report and Recommendations:This report will contain the information of the problem posed, of the methods, techniques and tools used, in order to issue the criteria that constitutes the Diagnosis that has been the proposed objective to be solved. It must contain an explanation of the conclusions reached and possible alternative solutions will be recommended.

CONCLUSIONS

The study and analysis of the bibliography allowed demonstrating that there are no methods to diagnose the quality of the audit service that is provided and that there is also a lack of parameters or established criteria to evaluate their quality, so it is necessary to work on design of a working tool or instrument that allows us to diagnose the quality of the service. A procedure was designed to carry out a quality diagnosis in the audit service, which is based on the general method for solving problems proposed by the International Organization of I work in 1980. The procedure proposes tools to process information and reach conclusions.

Recommendations.

Continue the investigation to establish criteria or quality parameters to evaluate the audit service. Generalize the application of the proposed procedure in other types of audit systems to evaluate its feasibility.

Bibliographies consulted:

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