survey on workplace readiness · environment and internal audit’s involvement in the process. the...

AUDIT EXECUTIVE CENTER KNOWLEDGE BRIEF

SURVEY ON WORKPLACE READINESS Health, safety, and liability in the COVID-19 environment

Table of Contents

Summary........................................................................................................................................................ 1

Factors for returning to the workplace ....................................................................................................... 3

Readiness assessments............................................................................................................................... 4

Areas of uncertainty ..................................................................................................................................... 6

Internal audit involvement ............................................................................................................................ 8

Demographics ............................................................................................................................................... 9

Appendix A: Readiness per industry group ............................................................................................. 11

Appendix B: Preparation activities ............................................................................................................ 19

1

SUMMARY

Not all organizations prepared for return to the workplace

According to a recent IIA survey, more than 50% of organizations indicated they were not well-prepared to

address some key factors for ensuring a safe return to the workplace. These include activities directly related

to COVID-19 transmission (such as testing and making social distancing modifications), as well as evaluating

potential organizational liability (Exhibit 4).

In addition, more than 15% of respondents were not able to provide an opinion on the readiness of their

organization on about a third of the factors, including legal liabilities and testing (Exhibit 5).

Finally, most internal audit leaders have been involved in preparations for returning to the workplace,

particularly with assessments of risk and consulting activities. However, few internal auditors are performing

reviews of related critical risk areas, such as health and safety (Exhibit 7). Appendix B provides informative

comments about the focus of internal audit efforts, organized by industry groups.

Report overview

This report examines organizational readiness for employees returning to the workplace in the COVID-19

environment and internal audit’s involvement in the process. The survey asked CAEs and directors to evaluate

their organizations in the following areas:

Health and safety procedures.

Health resources.

Human resource issues.

Operational impacts.

Regulatory compliance and legal issues.

There are some notable differences in levels of preparedness by industry group. In particular, respondents

from educational services rated their organizations as the least prepared for a return to the workplace

compared to other industries (Exhibit 3). Also, public administration respondents were most likely to choose

“not sure” in response to questions about preparedness (Exhibit 6). See Appendix A for industry breakouts.

This survey was distributed electronically to internal audit leaders by email and on social media from May 6–8,

2020.1 Responses were received from 371 chief audit executives (CAEs) and directors in the United States

(91%) and Canada (9%).2

2

1. The World Health Organization declared COVID-19 a pandemic on March 11, 2020. See WHO media briefing on

COVID-19 – 11 March 2020, (World Health Organization, March 11, 2020), https://www.who.int/dg/speeches/detail/who-

director-general-s-opening-remarks-at-the-media-briefing-on-covid-19---11-march-2020.

2. Responses received from outside North America were not included in the totals or the analysis.

Exhibit 1: Industry Groups for Analysis

Name of Industry Group Number of Respondents

Percentage

Finance and insurance 124 34%

Non-consumer-facing (e.g., business services)

Other services (except public administration) (16); professional,

scientific, and technical services (11); real estate, rental, and leasing

(12); information (2); wholesale trade (6); management of companies

and enterprises (4); administrative, support, waste management,

remediation services (2)

53 14%

Physical outputs (except manufacturing)

Utilities (13); mining, quarrying, oil/gas extraction (10); transportation

and warehousing (12); construction (5); agriculture, forestry, fishing,

and hunting (5)

45 12%

Educational services 42 11%

Manufacturing 34 9%

Public administration 34 9%

Health care and social assistance 28 8%

Consumer-facing (e.g., retail, food, travel)

Arts, entertainment, and recreation (4); retail trade (4);

accommodation and food services (3)

11 3%

TOTAL 371 100%

Note: Industry categories are based on the NAICS (North American Industry Classification System)

https://www.naics.com/search-naics-codes-by-industry/. Some industries received enough responses to be analyzed

independently, while other industries were combined into groups with similar characteristics. Although the response rate

for "consumer facing” was small, the group was retained to provide continuity with previous reports.

https://www.who.int/dg/speeches/detail/who-director-general-s-opening-remarks-at-the-media-briefing-on-covid-19---11-march-2020

https://www.who.int/dg/speeches/detail/who-director-general-s-opening-remarks-at-the-media-briefing-on-covid-19---11-march-2020

https://www.naics.com/search-naics-codes-by-industry/

3

FACTORS FOR RETURNING TO THE WORKPLACE

Key factors assessed in the survey

Key factors to consider for returning to the workplace were compiled from OSHA’s Guidance on Preparing

Workplaces for COVID-19 and the CDC’s Interim Guidance for Businesses and Employers. Exhibit 2 lists the

factors used in the survey, with red asterisks indicating factors directly related to transmitting COVID-19

between people. Survey respondents assessed their organizations’ preparedness across these 19 factors.

Exhibit 2: Factors for Returning to the Workplace in the COVID-19 Environment

Health and safety procedures

Implementing personal hygiene policies (hand washing, etc.)*

Implementing distancing policies to prevent infection (six feet of separation, etc.)*

Cleaning and disinfecting the workplace*

Preventing infection among those who clean and disinfect*

Health resources

Personal protection equipment*

Testing to identify currently infected employees*

Testing to identify prior infected employees*

Vendors for cleaning services*

Supplies for cleaning and disinfecting*

Human resource issues

Health and safety policies for employees

Identifying and protecting at-risk employees

Informing employees of possible exposure at the workplace (contact tracing)*

Protecting confidentiality of infected employees

Operational impacts

Physical modifications to workplace for social distancing*

Reduced productivity due to COVID-19 environment

Increased costs related to adapting workplaces for COVID-19

Regulatory compliance and legal issues

Regulatory compliance related to COVID-19

Legal liability for employee illness or death

Legal liability for breach of confidentiality related to COVID-19

The survey question was, “How prepared is your organization to address [topic] for returning to work in the COVID-19

environment?” Response options were “not prepared,” “minimally prepared,” “moderately prepared,” “well prepared,”

“very well prepared,” and “not sure.” In the exhibits for this report, the descriptions of the factors were shortened to fit

in the available space.

* Factor directly related to transmitting COVID-19

https://www.osha.gov/pls/publications/publication.athruz?pType=Industry&pID=651

https://www.osha.gov/pls/publications/publication.athruz?pType=Industry&pID=651

https://www.cdc.gov/coronavirus/2019-ncov/community/guidance-business-response.html

4

READINESS ASSESSMENTS

Industry differences point to future challenges

To get an overview of the sense of readiness, we averaged the percentage of those who chose “well

prepared” or “very well prepared” across the 19 factors. For all respondents, the average was 53%. As shown

in Exhibit 3 below, manufacturing and the physical outputs industry group indicated higher rates of readiness

than other groups. Educational services was notably lower. See Appendix A for detailed results from each

industry group, listed in the order from Exhibit 3.

65%

62%

56%

54%

53%

52%

46%

40%

53%

Manufacturing

Physical outputs

Health care and social assistance

Finance and insurance

Public administration

Consumer-facing (retail, food, travel)

Non-consumer-facing (business services)

Educational services

All respondents

Exhibit 3: Average Percentage of "Well Prepared" Per Industry Group (Highest to Lowest)

Note: How prepared is your organization to address factors for returning to work in the COVID-19

environment? Survey responses were collected May 6-8, 2020, from CAEs and directors in North

America associated with The IIA. The graph shows the average percentage for who chose "well

prepared" or "very well prepared" across the 19 factors. n = 371. * An asterisk indicates a factor directly related to transmitting COVID-19.

5

Preparedness levels are lowest for testing and social distancing

Testing for COVID-19 infection has the lowest levels of preparedness, followed by workplace modifications

for social distancing (Exhibit 4). However, some industries, such as health care, manufacturing, and the

physical outputs group, indicate higher levels of readiness than average (Appendix A). Appendix A provides

detailed results from each industry group.

46%

40%

19%

8%

18%

12%

12%

7%

7%

10%

6%

12%

9%

5%

6%

7%

4%

3%

4%

16%

18%

35%

25%

26%

31%

20%

34%

22%

32%

17%

24%

26%

22%

23%

24%

20%

17%

14%

22%

21%

4%

22%

8%

8%

16%

7%

19%

4%

22%

8%

8%

11%

8%

4%

9%

3%

3%

16%

21%

42%

45%

48%

49%

52%

52%

52%

54%

55%

56%

57%

62%

63%

65%

67%

77%

79%

Tests for previous infection *

Tests for current infection *

Workplace modification for distancing *

Illness or death liability

Personal protection equipment (PPE) *

Costs to adapt workplaces

Availability of cleaning vendors *

Reduced productivity

Confidentiality breach liability

Social distancing policy

Infection of cleaning staff *

Contact tracing (informing employees) *

At-risk employees policy

Regulatory compliance for COVID-19

Availability of disinfecting supplies *

Health and safety policy

Medical confidentiality policy

Disinfecting workplace *

Personal hygiene *

Exhibit 4: Readiness for Returning to the Workplace(All Respondents)

Not or minimally prepared Moderately prepared Not sure Well or very well prepared

50%

Note: How prepared is your organization to address factors for returning to work in the COVID-19 environment? Survey

responses were collected May 6-8, 2020, from CAEs and directors in North America associated with The IIA. Totals may

not equal 100% due to rounding. n = 371. * An asterisk indicates a factor directly related to transmitting COVID-19.

6

AREAS OF UNCERTAINTY

Uncertainty about testing, legal liability, and cleaning staff

For six of the factors surveyed, 16% or more of respondents did not provide an assessment as to the

preparedness of their organizations (Exhibit 5).

22%

22%

22%

20%

19%

16%

11%

9%

8%

8%

8%

8%

8%

7%

5%

4%

4%

3%

3%


















Personal hygiene *


Exhibit 5: Percentage of "Not Sure" Responses for Readiness for Returning to the Workplace

Note: How prepared is your organization to address factors for returning to work in the COVID-19 environment? Those

who answered "not sure" only. Survey responses were collected May 6-8, 2020, from CAEs and directors in North

America associated with The IIA. n = 371. * An asterisk indicates a factor directly related to transmitting COVID-19.

7

“Not sure” responses compared by industry group

Notably, more respondents from public administration chose “not sure,” compared to other industry groups,

when asked to assess the return-to-workplace factors (Exhibit 6).

17%

12%

11%

11%

11%

9%

9%

11%






Manufacturing

Physical outputs

All respondents

Exhibit 6: Average Percentage of "Not Sure" Responses for Readiness for Returning to the Workplace (Compared

by Industry Group)

Note: How prepared is your organization to address factors for returning to work in the COVID-19

environment? Those who answered "not sure" only. Survey responses were collected May 6-8,

2020, from CAEs and directors in North America associated with The IIA. The consumer-facing

industry group was not included in this exhibit because their lower response rate appeared to skew

the percentages. n = 360.

8

INTERNAL AUDIT INVOLVEMENT

For some critical risk areas, very few reviews are being done

Most internal auditors are actively involved in their organizations’ readiness efforts. Nearly three-

quarters of respondents noted that they are identifying emerging risks and updating risk assessments. In

addition, two-thirds are performing consulting activities in preparation for organizations returning staff to the

workplace.

However, very few internal audit functions are performing reviews that provide for readiness to return. For

example, only 8% of respondents are performing reviews related to health and safety, 10% are performing

reviews related to human resources, and 15% are performing reviews of risk related to third parties (Exhibit 7).

Note: In which areas has internal audit been involved in preparing for returning to work in the COVID-19

environment? Those who chose “not sure” or “not applicable” were not included in the results. n = 288.

72%

66%

38%

31%

27%

17%

15%

10%

8%

7%

Identifying emerging risksand risk assessment

Consulting (general)

Crisis response team

Operational reviews andproductivity impact analysis

Compliance risk reviews and legalreviews (other than compliance)

Financial impact analysis

Third-party risk reviews

Human resource reviews

Health and safety reviews

Other

Exhibit 7: Internal Audit Involvement in Readiness for Returning to the Workplace

9

DEMOGRAPHICS

7%

35%

23% 23%

7% 5%

1 2 to 5 6 to 10 11 to 25 26 to 50 50+

Exhibit 8: Internal Audit Function Size

Note: What is the size of your internal audit function? Survey responses

were collected May 6-8, 2020 from CAEs and directors in North America

associated with The IIA. n = 371.

35%

26%

24%

11%

4%

Publicly traded

Public sector

Privately held

Nonprofit

Other

Exhibit 9: Organization Type

Note: For what type of organization do you currently work? Survey

responses were collected May 6-8, 2020 from CAEs and directors in North

America associated with The IIA. n = 371.

10

33%

11%

9%

9%

8%

4%

4%

3%

3%

3%

3%

2%

1%

1%

1%

1%

1%

1%

1%

1%



Manufacturing



Other services (except public administration)

Utilities

Real estate and rental and leasing

Transportation and warehousing

Professional, scientific, and technical services

Mining, quarrying, and oil and gas extraction

Wholesale trade

Agriculture, forestry, fishing and hunting

Construction

Arts, entertainment, and recreation

Management of companies and enterprises

Retail trade

Accommodation and food services

Administrative, support, waste management,remediation services

Information

Exhibit 10: Industry

Note: What is the primary industry classification of the organization for which you work (or your primary client if you

are a service provider)? Survey responses were collected May 6-8, 2020, from CAEs and directors in North America

associated with The IIA. Total may not equal 100% due to rounding. n = 371.

11

APPENDIX A: READINESS PER INDUSTRY GROUP

Manufacturing

41%

29%

6%

3%

6%

6%

6%

9%

3%

3%

18%

21%

26%

38%

15%

35%

32%

29%

26%

15%

12%

23%

23%

12%

18%

18%

15%

12%

6%

21%

18%

21%

26%

6%

9%

20%

15%

3%

12%

3%

3%

3%

3%

3%

20%

32%

53%

56%

56%

59%

62%

65%

65%

65%

67%

68%

71%

76%

76%

79%

82%

85%

91%



















Personal hygiene *

Exhibit 11: Readiness for Returning to the WorkplaceManufacturing


50%

Note: How prepared is your organization to address factors for returning to work in the COVID-19 environment?

Survey responses were collected May 6-8, 2020, from CAEs and directors in North America associated with The IIA.

Manufacturing only. n = 34. * An asterisk indicates a factor directly related to transmitting COVID-19.

12


47%

36%

7%

2%

20%

9%

7%

2%

2%

2%

9%

7%

5%

2%

20%

20%

27%

22%

25%

29%

29%

38%

22%

18%

18%

18%

22%

22%

20%

20%

13%

9%

9%

13%

11%

22%

25%

2%

9%

9%

2%

14%

16%

9%

9%

4%

5%

7%

4%

5%

20%

33%

44%

51%

53%

53%

55%

58%

62%

64%

64%

66%

69%

73%

73%

76%

82%

89%

91%


















Personal hygiene *


Exhibit 12: Readiness for Returning to the WorkplacePhysical Outputs


50%


Survey responses were collected May 6-8, 2020, from CAEs and directors in North America associated with The

IIA. Physical outputs only. n = 45. * An asterisk indicates a factor directly related to transmitting COVID-19.

13


28%

18%

14%

14%

14%

11%

11%

11%

18%

7%

7%

7%

7%

4%

7%

7%

7%

7%

7%

14%

14%

40%

40%

21%

14%

25%

29%

21%

18%

32%

28%

11%

28%

11%

11%

18%

11%

11%

29%

29%

7%

7%

18%

25%

11%

7%

4%

18%

4%

4%

21%

7%

14%

11%

4%

4%

4%

29%

39%

39%

39%

47%

50%

53%

53%

57%

57%

57%

61%

61%

61%

68%

71%

71%

78%

78%



















Personal hygiene *

Exhibit 13: Readiness for Returning to the WorkplaceHealth Care and Social Assistance


50%



Health care and social assistance only. n = 28. * An asterisk indicates a factor directly related to transmitting COVID-19.

14


49%

52%

22%

21%

8%

15%

6%

13%

8%

8%

12%

9%

6%

6%

7%

5%

5%

2%

4%

12%

10%

28%

31%

26%

31%

19%

19%

21%

28%

22%

24%

28%

24%

22%

18%

14%

17%

14%

25%

24%

15%

6%

19%

5%

21%

14%

15%

7%

9%

8%

6%

9%

4%

9%

9%

1%

2%

14%

14%

35%

42%

47%

49%

54%

54%

56%

57%

57%

59%

60%

61%

67%

68%

72%

80%

80%



















Personal hygiene *

Exhibit 14: Readiness for Returning to the WorkplaceFinance and Insurance


50%



Finance and insurance only. Totals may not equal 100% due to rounding. n = 124. * An asterisk indicates a factor directly related to transmitting COVID-19.

15


38%

32%

9%

6%

9%

9%

15%

12%

3%

9%

12%

12%

3%

15%

3%

6%

3%

6%

3%

15%

18%

15%

15%

35%

18%

26%

23%

21%

23%

23%

14%

20%

17%

15%

17%

23%

20%

12%

29%

24%

32%

32%

9%

23%

9%

12%

23%

12%

9%

15%

18%

9%

20%

15%

12%

9%

9%

18%

26%

44%

47%

47%

50%

50%

53%

53%

56%

56%

59%

59%

59%

62%

62%

62%

65%

76%



















Personal hygiene *

Exhibit 15: Readiness for Returning to the WorkplacePublic Administration


50%



IIA. Public administration only. n = 34. * An asterisk indicates a factor directly related to transmitting COVID-19.

16

Consumer-facing (retail, food, travel)

46%

28%

18%

18%

27%

18%

18%

18%

18%

18%

18%

9%

18%

9%

18%

9%

9%

9%

18%

27%

27%

27%

36%

36%

27%

18%

18%

27%

36%

27%

36%

36%

9%

18%

27%

9%

27%

27%

18%

18%

9%

18%

9%

18%

27%

37%

37%

46%

46%

46%

46%

46%

55%

55%

55%

55%

55%

64%

73%

73%

73%

82%



















Personal hygiene *

Exhibit 16: Readiness for Returning to the WorkplaceConsumer-Facing (Retail, Food, Travel)


50%



IIA. Consumer-facing industry group only. Small n value was accepted in order to have this group represented in

the results. n = 11. * An asterisk indicates a factor directly related to transmitting COVID-19.

17


45%

43%

21%

15%

19%

10%

10%

11%

11%

19%

9%

8%

13%

21%

6%

6%

2%

5%

4%

23%

28%

45%

26%

32%

26%

30%

36%

36%

28%

38%

15%

23%

19%

34%

26%

34%

23%

19%

26%

21%

2%

19%

8%

21%

17%

8%

8%

4%

4%

26%

13%

7%

4%

11%

7%

2%

5%

6%

8%

32%

40%

41%

43%

43%

45%

45%

49%

49%

51%

51%

53%

56%

57%

57%

70%

72%


















Personal hygiene *


Exhibit 17: Readiness for Returning to the WorkplaceNon-Consumer-Facing (Business Services)


50%



IIA. Non-consumer-facing (business services) only. n = 53. * An asterisk indicates a factor directly related to transmitting COVID-19.

18


50%

48%

24%

19%

24%

12%

7%

19%

9%

14%

12%

7%

19%

12%

12%

10%

7%

7%

7%

21%

24%

52%

45%

45%

31%

60%

29%

31%

33%

38%

36%

28%

33%

31%

26%

14%

24%

14%

12%

9%

2%

12%

7%

29%

5%

19%

24%

10%

5%

12%

5%

5%

5%

12%

24%

5%

3%

17%

19%

22%

24%

24%

28%

28%

33%

36%

43%

45%

45%

48%

50%

52%

52%

55%

64%

76%


















Personal hygiene *


Exhibit 18: Readiness for Returning to the WorkplaceEducational Services


50%



IIA. Educational services only. n = 42. * An asterisk indicates a factor directly related to transmitting COVID-19.

19

APPENDIX B: PREPARATION ACTIVITIES

Learn what internal audit leaders are doing to address returning to the workplace in the COVID-19

environment. This appendix provides a summary of some new areas of focus, plus representative comments

from CAEs and directors. The comments were chosen to illustrate different activities but are not necessarily

intended as recommendations due to the many different considerations that impact internal audit involvement.

Areas of focus related to returning to the workplace

Exhibit 19: Examples of Activities, Reviews, and Audits Related to Returning to the

Workplace

Physical workspace

Health and safety

Human capital risk

Human resource implementation of return-to-workplace

Reviews of recommendations from subject matter experts

Policy and procedures per location

Physical arrangement of work spaces for social distancing

Prioritization of office space

Personal protection equipment (PPE) audits

Strategy

Risk assessment and consulting

Impact to organizational mission and objectives

Providing updates to the board

Compliance

Government policies and laws changing

Communicating with regulatory agencies

Operations

Continued effectiveness of key controls

Monitoring pandemic-related financial programs

Increased operational risk

Operational resilience audit

Operational change reviews

Change in IT and cyber processes

Teleworking security

Long-term work from home risks

Cost reduction

Identifying key vendors (supply chain)

Research

Surveys

Focus groups

Regulatory update reviews

Data analytics

Meetings

Team participation

SWOT analysis (strengths, weaknesses, opportunities, threats)

Note: This list was compiled from the answers provided to Q7: Briefly describe how internal audit has been involved in

preparations for returning to work in the COVID-19 environment. n = 371.

20

Featured comments from survey respondents

Comments are organized according to industry groups, which are listed in the same order as Exhibit 3 (more

prepared to less prepared).

Manufacturing

We are part of our company's COVID-19 task force with daily update meetings. Through these

meetings, I can learn about areas of heightened risk and potential advisory opportunities for new or

changing processes.

I am providing insights from other organizations through my network and through the resources I

receive from external parties including the Big 4, other consulting, and The IIA.

Internal audit has been ramping up data analytics and related visuals so that we can continue to be

productive while maximizing our time away from the office so our most essential workers can return

safely.

Internal audit is focused on major cost reduction initiatives.

Return-to-work is handled by HR and monitored by internal audit.


We were instrumental in forming the task force and preparing a checklist of actions to consider for

returning to work.

Internal audit is a member of the Incident Command Structure and we have a seat at the table for

the return-to-work discussion (when and how to return, what to consider, etc.).

We are actively involved in documenting departmental COVID-19 contingency plans and performing

follow-up on resulting action items. We participate in daily COVID-19 executive update calls.

We participate in executive team remote meetings on the status of emergency management

response, construction and maintenance work restarting safely, human resources and IT efforts, ferry

system impact updates, and communications efforts.

Safety-related reviews are scheduled, and any gaps will be communicated immediately to

management.

We are completing PPE (personal protection equipment) audits and supporting the business areas

via review of protocols and communications. We also have emergency management and business

continuity under our audit head. Therefore, the support from that business area is significant.

We are monitoring regulatory changes in different operating jurisdictions and assessing implications

for local or global return to work.

The CAE is a pandemic task force member. Internal audit is conducting surveys and compiling

feedback/lessons learned.


Internal audit is part of the crisis management team, assisting the CFO in financial risks related to

COVID-19; consulting on changes in work processes for remote work and limited employee staffing

onsite; assessing operational risk; and consulting with COO on changes in operations.

21


Internal audit is leading the crisis response team by heading up meetings, documenting the process,

and consulting on all aspects of reopening.

Internal audit is participating in the high-level discussion on how and when we will return to on-site

work. We are reviewing policy and procedures for the process by location.

We are using data analytics to provide important information on the trends of COVID-19 to the crisis

management and COO teams to determine when our firm will shift to a return-to-the office status.

Internal audit is conducting monthly key control reviews to ensure key controls remain effective

throughout the impact of the pandemic.

Internal audit is advocating for continued compliance reviews and recognition of increased risk due

to operational changes and increased operational volume of transactions.


Internal audit is focused on development of health and safety research for all provinces and territories

(including municipalities), for each office.

We are opening up discussions on a daily basis between agencies and internal audit staff. We have

weekly discussions with leadership, and we are keeping up with changing policies and laws.

We are helping to develop ways to track and monitor financial processes, including COVID spend, a

federal revenue maximization project, operational reviews of emergency procurement, contracts,

discretionary spending, a private donation site, and small business loan assist.

We have been providing advice and guidance to senior management ensuring users of our programs

are able to social distance.

Audit has provided recommendations based on physical risk assessments and analysis of distance

requirements in shared office spaces.

Consumer-facing (e.g., retail, food, travel)

We are having general discussions with C-suite around options and timing for returning to work for

the corporate office. Our local locations are essential businesses and have remained open.

Internal audit is beginning to help document standard operating procedures for return to work in

operations. We may help map out the overall governance process for return to work. As CAE, I have

taken it upon myself to identify emerging risks.

We are working hand-in-hand with operational management team to consult/assist in ensuring there

are no control gaps or increased risk areas not considered.

We are considering how desk spaces need to change to avoid close social contact.

Non-consumer-facing (e.g., business services)

Our internal audit team has had someone as a key member of the COVID task force overseeing

global efforts. Internal audit is playing an important role in the return-to-work strategy by creating and

giving assurance over the plans for all 130 locations for tracking and tracing.

Internal audit serves as a "watch dog" on procedures and implementation efforts.

22

Internal audit is actively participating in focus groups and teams to incorporate consideration of

controls and risk assessments into new processes and activities due to COVID-19.

We are reviewing policies and FAQs to provide insight and perspective.

We have had conversations with HR and others involved in the efforts and provided guidance on

good practices.


Internal audit is coordinating with the CFO and other senior leaders to assess which roles should

come back to the office and which roles could remain 100% remote or partially remote.

Internal audit is reviewing proposed actions and recommendations from subject matter experts.

Internal audit has been monitoring institutional progress towards returning to work in the COVID-19

environment. We are preparing to perform assurance and consulting engagements to address the

risks.

Circumstances limiting the role of internal audit

Broader factors may result in a limited role for internal audit in preparing to return to work, as noted:

We are a hospital and have redeployed the entire organization to COVID-19 care and now COVID-

19 recovery/reopening. Audit does not have a role at this time in reopening.

Our return-to-work plans have been postponed multiple times and are currently scheduled for

September 2020, so we aren't preparing to return to work yet.

Internal audit has had minimal involvement because we are a very large school district with a very

small internal audit function.

Internal audit reports to the CFO who dictates the risk assessment/audit plan. Unfortunately, this

person has laid off most of our department as a cost savings, after rejecting the need for a business

continuity plan.

Internal audit is not part of our risk response team, which is led by enterprise risk management and

focused on disaster recovery and business continuity. Internal audit is focused on the impact on

internal controls over financial reporting.

We are currently 100% virtual and can remain so. Final return requirements are dependent upon

state government.

ABOUT THE AUDIT EXECUTIVE CENTER

The IIA’s Audit Executive Center® (AEC®) is the essential resource to empower CAEs to be more successful. The Center’s suite of information, products,

and services enables CAEs to respond to the unique challenges and emerging risks of the profession. This report is reserved for your exclusive use as

a member of the Audit Executive Center. For more information on the Center, visit www.theiia.org/AEC.

ABOUT THE IIA

The Institute of Internal Auditors (IIA) is the internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance,

and certifications. Established in 1941, The IIA today serves more than 200,000 members from more than 170 countries and territories. The association’s

global headquarters is in Lake Mary, Fla. For more information, visit www.theiia.org.

DISCLAIMER

The AEC and The IIA publish this document for informational and educational purposes. This material is not intended to provide definitive answers to

specific individual circumstances and as such is only intended to be used as a guide. The AEC and The IIA recommend seeking independent expert

advice relating directly to any specific situation. The AEC and The IIA accept no responsibility for anyone placing sole reliance on this material.

COPYRIGHT

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May 2020

http://www.theiia.org/

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