POST AUDIT SURVEY SUMMARY
ACUA-L SURVEY
OCTOBER 1997

BY: Ronald E. Keister, send your comments and questions via e-mail to: acnia@aol.com

I recently sent a survey out to the ACUA-L (Association of College and University Auditors) list serve regarding Post Audit Surveys or Questionnaires. I received 14 responses with Post Audit Surveys or Questionnaires. There were a lot of similarities among these Surveys. Below is a summary and some details from these Surveys. I hope this helps you develop or improve your own Post Audit Survey or Questionnaires.

Number of Responses: 14

Questions or areas by IIA Standards number:

• Standard 410 - 39 questions or areas
• Standard 430 - 94 questions or areas
• Standard 420 - 1 question
• Standard 230 - 1 question

Other Information:

• There were 38 Other questions or requests for informational feedback
• All had questions or areas for comment involving Audit Department attitude and personal / people skills and issues
• Several had questions on benefits of audit, recommended changes in audit process, and similar areas.
• Most questions had a Yes / No response; although one had Agree/Disagree/Neither
• Some had a high / low scale, such as 1 to 5 for rating of responses

Some examples of the questions and areas are:

IIA Standard 410

• Notification to you of audit purpose and scope - Scale 1 to 4
• Communications of audit objectives and scope - Excellent Good Fair
• During the initial conference, did the auditor explain the audit objectives, timing, and process? - Yes/No
• Did the auditor exhibit an understanding and a proficiency in your unit's mission / operations / procedures? Yes/No
• Did the auditor spend sufficient time to acquire a good understanding of the functions performed by your department? - Yes/No
• Did you have areas of concern which you feel did not receive adequate audit attention? Yes/No
• The project was effective in covering key areas. - Scale 1 to 5
• Concerns voiced by management prior to the review were addressed and resolved. - Scale 1 to 5
• Were you promptly informed of changes to the review itinerary during the review? Yes/No
• I was provided the opportunity during the opening meeting to discuss the objectives and timing of the audit. - Scale 1 to 5

IIA Standard 430:

• Feedback during the audit - 1 to 4 scale
• Consideration of your suggestions about findings and recommendations - 1 to 4 scale
• Accuracy of audit findings - 1 to 4 scale
• Clarity of report - 1 to 4 scale
• Quality of 4 areas of Audit Report: Fair presentation of findings, cost-effectiveness of recommendations, clarity of Report, and timeliness of Report - - Excellent Good Fair
• Were you provided sufficient time to review the draft report? - Yes/No
• Were the results of the report consistent with the objectives and scope of the audit? - Yes/No
• If applicable, was the Internal Auditor flexible in addressing issues of word changes, style, and perspective of the results? - Yes/No
• Were all issues regarding facts resolved to your satisfaction? Yes/No
• Was the final report accurate and clearly communicated? - Yes/No
• During the exit interview, were all findings and recommendations adequately discussed? - Yes/No
• Were the audit recommendations constructive, relevant, and achievable? - Yes/No
• Did the auditor effectively communicate evaluations, conclusions, and recommendations? - Yes/No
• Even though you may not be in complete agreement with the final audit report, were your comments on the draft report given adequate consideration? - Yes/No
• Did the auditor meet with you to discuss items that would be in the draft report prior to writing the draft report? - Yes/No
• Was adequate time allowed to properly respond to recommendations? - Yes/No
• Communications between management and the review team was maintained throughout the review - Scale 1 to 5
• The solutions offered by Internal Audit were practical and focused on root causes of problems - Scale 1 to 5
• Specific action items were offered versus general recommendations. - Scale 1 to 5
• The report was a vehicle to improve internal controls - Scale 1 to 5
• The audit findings warranted inclusion in the report - Scale 1 to 5
• Was your input sought on all significant issues and potential solutions as they emerged during the review? - Yes/No
• Did you receive the final audit report in what you consider to be a timely manner? - Yes/No
• I had ample opportunity to provide explanations or responses to the auditor's observations and recommendations prior to the Report issuance - Scale 1 to 5
• Usefulness of project - Excellent Good Fair Poor N/A
• Value of recommendations - Excellent Good Fair Poor N/A
• "Issue" documents were used during the audit to provide timely feedback of possible findings? - 10 to 50 scale
• The report was issued according to the agreed upon schedule and, in your opinion, this was timely - 10 to 50 scale

IIA Standard 420

• I feel the audit was done in sufficient detail to accurately judge the subject matter under review - Scale 1 to 5

IIA Standard 230

• I felt the audit was adquately supervised and controlled - Scale 1 to 5

Other Post Audit Survey Questions / Issues

• Oral communication skills - Scale 1 to 4
• Minimization of disruption of normal activities - Scale 1 to 4
• Tact and courtesy - Scale 1 to 4
• Professiona manner in which audi was conducted - Scale 1 to 4
• Responsiveness to your needs - Excellent, Good, Fair and Poor
• Relations with department personnel - Excellent, Good, Fair and Poor
• Was auditor professional and courteous? - Yes ? No
• In what ways did you find this audit helpful?
• What specific changes can Internal Audits make to best improve our audit process?
• Are there other operations within your portfolio that you would suggest for future audits?
• What can we do better or different to help you in your operations?
• Did the auditor attempt to minimize interruptions in your operatiosn and schedule? - Yes / No
• Disruption of normal activities was minimized.- Scale 1 to 5
• The project was performed in a professional manner. - Scale 1 to 5
• Overall how would you rate the performance of the auditor? Excellent Good Fair Poor
• Was there anything about the audit that you specifically liked or disliked?
• Duration of the audit process - Excellent Good Fair Poor