TORALDE, MA.KRISTINE E.

CBET-01-501E

1. How can internal auditors use histograms during internal audits?

Histogram forms a charts that when studied you can quickly understand because
there are figures, rather than statements that have a lot to read, a lot to understand.
The histogram because it has a figure can be understood immediately when looked at.
This is so helpful to internal auditors because they no longer need to look at different
statements to understand the data.

2. How can management use control charts as part of their ongoing monitoring activities?

Monitoring activities is the ongoing evaluation of business operation. In

monitoring, control charts are tool that can be used. Control chart is a graph which
shows the change of process over time. So because it has figures it is also easier to
understand like histogram. Control also needs to be constantly monitored because the
environment is changing. This helps the internal auditors because it is easier for the
internal auditors to determine if the process is stable and because it is charts and also
contains the changes in the process in an organization. It is easy to identify if the
process is under control and it can also be used to predict future performance because
the process lies here and if there is a problem with the process in the future it is easy for
internal auditors to see it and can immediately think of a solution to mitigate the
consequences if it occurs. However, among internal auditors control charts is not
frequently used

3. How can internal auditors use takt time during internal audits?

Takt time are used to determine how long a product or service should last so
that there is no delay or what is called a bottleneck. To avoid problems in the process or
for the cycle time to last. Because if the cycle time lasts due to the bottleneck, the
satisfaction of the customers will be reduced because they have to wait a long time. So
when we use tact time, the probability that there will be a delay in the operation and
the organizational process will continue.

4. How can the 5S model be used during an operational audit?

5S is a workplace method that uses five Japanese words namely seiri, seiton,
seiso, seiketsu, and shitsuke.
Seiri or "sorting" is the removal of unnecessary items in an organization so as not
to interfere, leaving only the necessary ones. Seiri also suggested that those
 unnecessary items should be in the designated place so that when the time comes that
he needs to be used he can be found immediately.
Seiton encourages the organization to organize the items it needs, so that when
it is used it can be easily found. No need to waste time finding things you need because
there is a designated area for those items, and you do not have to ask other people
where they are. This makes the work process great.
Seiso or "to shine" it says that the workplace should always be clean. Machines
or equipment must always be cleaned so that they do not break down immediately. Of
course that works more on the side of the employees, because when they know their
workplace is clean or airy, they will be more willing to work and they will be able to
provide the quality of service that the organization needed. And of course also for the
visitors of the organization when they see that the environment of the organization is
clean the reputation of the organization will be better in the eyes of the visitors.
Seiketsu or "standardizing" ito yung established yung standard clearly para. The
standard of the organization should always be reminded of the members so that the
culture does not disappear. And for the organization to operate efficiently.
Shitsuke or "to sustain" it suggests that the culture of the organization should
continue or be further improved for the benefit of the organization. Shitsuke also
encourages the organization to work according to the standard set.

5. How can management use RACI charts to improve accountability in operating units?

In an organization many people are involved, the management, employees and

etc. And in an organization there is a so-called hierarchy of responsibilities in every
department or every party involved. Because there are many parties involved in the
process, of course it will be easier because more people can help to finish that process,
but of course it can also be a cause of trouble like for example an employee does not
contribute to the process. That can lead to lack of accountability when the parties finger
pointing out who to blame because they did not do what should be done. RACI diagram
is an acronym of the four roles that each party involved in a process must achieve in
order to achieve the goal.
Responsible, so every party involved must have the responsibility to perform a
task, to achieve the goal.
Accountable, the approval to the task of the responsible and because you
approved the task you will be the one accountable.
Consulted it’s like giving an expert opinion on the task to be done. Those who
can assist those responsible for achieving the task.
Informed it is giving information about the activities that are being done, what is
the progress.
6. Describe the benefits of a communications plan and a communications matrix.

The benefits of the communication plan ensure that communication between

members of the organization as well as outside the organization is effective. We know
that communication can be informal or formal, but it is best to use formal
communication so that people in the organization can show and understand better. In
conclusion, the communication plan is useful to properly receive, understand the
content of the message. By making a communication plan, there is also the answer to
what we call 5W and 1H.
Communication matrix is used to summarize the content of the communication
plan. Here you can see the detailed information stated in the communication plan so
that the members of the organization can understand him better. It becomes a common
problem in an organization that some members of the organization do not understand
the important things that need to be known, so with communication plan and
communication matrix it can be avoided.

7. What are the elements of an SIPOC map and how can using it improve the
understanding of a unit under review?

SIPOC map stands for suppliers, inputs, process, outputs, and customers. It is
important for internal auditors to know the process or program of an organization.
SIPOC diagram is very helpful for internal auditors to improve the understanding of a
unit under review, because the SIPOC diagram identifies all the relevant elements
before the work of the internal auditors begins. SIPOC is also useful for internal auditors
because SIPOC provides an overview of what internal auditors should review because it
identifies all the elements that need to be reviewed.

8. Explain how using the principles of Poka Yoke/mistake proofing can help further the
goal of preventing errors, accidents, and operational breakdowns.

Poka Yoke is a Japanese term means "mistake-proofing" used to avoid errors,

misunderstanding and mistakes. Poka Yoke is very helpful for internal auditors, because
the job of internal auditors is to improve the management of an organization. Internal
auditors are the ones who review the processes or programs of an organization, so the
principles of poka yoke as a tool for internal auditors can help to suggest some
recommendations and improvements to an organization.
 9. Describe how the 5 Whys can be used to identify the root cause of an operational issue.

5 Whys is a technique used to determine the root cause of an operation issue.

This is the repeated question of why until you see the underlying problem. 5 or more
than time why to identify the root cause of the issue. And those whys have different
types of problems that can help to identify the problem.

10. What are the benefits of RCA?

According to page 185, RCA or Root cause analysis is defined as the identification
of why an issue occurred. In the identification of RCA 5Whys is one of the simplest tool
to use. RCA is important so that we know where the problem begins and to find a
solution to that problem. The RCA will also know the significant problems of an
organization.

References:
1. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 143. New York. CRC Press.
2. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 143-145. New York. CRC Press.
3. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 164-165. New York. CRC Press
4. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 174-176. New York. CRC Press
5. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 176-177. New York. CRC Press
6. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 178-180. New York. CRC Press
7. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 181. New York. CRC Press
8. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 182. New York. CRC Press
9. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 185-186. New York. CRC Press
10. Hernan, M. Operational Auditing: Principles and Techniques for a Changing World.
Chapter 5 Control Frameworks. P. 185-186. New York. CRC Press
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