Association of Local Government Auditors

Do you remember what it felt like to be a brand new auditor?  Were you provided with sufficient training or were you thrown into the deep end of the pool to see how well you could swim?  Would you have appreciated some extra assistance when you started, without looking like you needed it?

Putting together a training program is an investment.  For the trainer, it takes time that could be spent doing direct audit work, rather than working with a new auditor.  Implementing a successful program, however, has a number of benefits.  Some of these benefits include improved new employee performance and increased employee engagement.  These may also contribute to better employee retention.  Considering the most significant input in an audit is staff time (not to mention professional standards' requirements on auditor competence...), it makes good business sense to invest in new employees, so they can become successful and productive as quickly as possible.

I developed a new auditor training program for the Audit Services Division of the Portland City Auditor's Office.  In the past, our office's version of training was the sink-or-swim approach, which is how I learned how to audit.  While it was a valid technique, I felt there might be a better way to get new auditors up to speed.  Knowing that several retirements were coming up and new employees would be coming on board, I put together a new employee training and mentoring program with my director's approval.

Our program includes both lecture sessions as well as less formal mentoring and orientation sessions for new auditors.  These sessions take place about every two weeks, although new auditors can ask the trainer for assistance at any time.  Typical lecture sessions are on topics such as Government Auditing Standards, responsibilities of the auditor-in-charge, work paper preparation and documentation, and quality control.  The training program normally runs from about six to nine months, depending on the needs of the new auditor.  Each training plan is documented by the trainer and approved by the Audit Services Director.  The trainer monitors the new employee's performance by getting feedback from lead auditors and also by periodically asking the new employee during mentoring sessions if they need any additional guidance.  The trainer, in turn, gives feedback to the Audit Services Director for consideration in audit assignments. 

My experience as the trainer conducting the program, as well as the experiences of the employees who participated in the program, have been positive.  Like any program, it did not start out perfect.  It has gone through some evolution and adjustments.  I have learned several lessons that I hope are helpful for other audit shops that are considering starting a new auditor training/mentoring program:

Tip #1: Develop a training curriculum

In our program, all new auditors take part in lecture and mentoring/discussion sessions.  There are some courses all new auditors take, regardless of experience level.  These sessions mostly focus on how our office applies Government Auditing Standards through our office's Policy and Procedure Manual.  There are other sessions that are more optional.  Develop a menu of offerings that align with the functions and needs of your office, including identifying the required sessions for any new employee. 

Tip #2: Put together a training plan, tailoring some of the training to the needs of each new auditor

In some cases your new employee may have previous audit experience and will not need as much formal training as someone with no audit experience.  For example, if the new auditor's former work was with an audit shop that used Government Auditing Standards, they may not need that type of training.  Develop a training plan for each new auditor and use the time where it is most needed.

When the new auditor starts, make sure they have information on the training program.  Some of this would include who is in charge of the program, when the program begins and ends, and program approach.  Also, provide a copy of the approval for the training.

Tip #3: Get the plan approved by the new auditor's supervisor

Before you start, get the training plan approved by the employee's supervisor and/or the audit director.  This might be a formal process of writing up the training planned and obtaining the supervisor's signature, or it could be as simple as an e-mail of what your plan is for the new employee.

Tip #4: Mentor all new auditors, regardless of experience level

It makes sense to have less experienced auditors do more training to help develop their skills and knowledge base, but do not neglect more seasoned auditors, either.  Although we have higher expectations of experienced auditors, it is still good to be explicit about how the audit shop applies standards, the information technology resources the office uses, and general office culture.  Having new auditors read the office's policies and procedures manual on their own is a good starting point; however, having the opportunity to discuss it and ask questions helps bring the new auditor up to speed more quickly.

Tip#5: Make the training relevant 

Just as we strive to have relevant information in our audits, training programs should make the information appropriate and germane to the work being done in the office.  In addition, it helps to coordinate your training session topics with opportunities for the new auditor to apply those teachings.  For example, coordinate the new employee doing some quality control work soon after you cover quality control content in a training.  Doing so helps reinforce the information provided in the training session. 

Tip #6: Make the training interesting

No one likes being bored.  To make the training more interesting, bring in examples of how the office does its audits, talk about office culture, and do not be afraid to share audit war stories.  These help the new employee apply what they are learning, and spur discussion.  As a trainer, you will also have more fun and can get into conversations about all sorts of issues.  You may even learn something yourself, since new employees may bring insights to the job based on their past experiences.  (On a personal note, for my next mentoring experience I plan to get out to more coffee shops to increase the "interesting" quotient for the program...)

Tip #7: Involve other office staff in the mentoring

If possible, have other staff give some of the training.  This is a good opportunity to share the workload and to tap into different talents.  For example, if your office has a Certified Information Systems Auditor, it might be useful for them to do a session on basic information technology auditing, rather than having the main trainer do it.  In addition, it is helpful for new employees to network with others in the office who they may not be working with directly.

Tip #8: If possible, have the trainer and new auditor claim CPE

Putting together a training program can be time consuming.  Make sure the trainer documents the courses given, through training notes and outlines, so he or she can claim the appropriate hours of CPE.  Have the trainer also document the new auditor's attendance, so they get credit for the sessions as well.  (Note: To claim CPE for certain certifications and licenses, check the rules of the issuing organization or your state board to make sure your program is set up correctly.)

Tip #9: Provide constructive feedback on the new auditor's training needs

In Portland, the trainer coordinates the formal training sessions and meets with the new auditor in mentoring sessions to check in on how things are going. The trainer also checks in with auditors leading the projects where the new employee has been assigned.  This is to see if there are areas where additional training is needed.  It is also helpful to get information from the new employee about areas where they believe they need additional training.   

It is important to note that in Portland's program the trainer functions more as a teacher and advisor.  The trainer is generally not in a supervisory role and does not have a human resources function.  One of the reasons for the trainer being independent of a lead auditor or supervisor is that it provides a safe environment for new ideas and training.

Tip #10: Ask for feedback on the experience when training is done

When the training program is finished, make sure to ask the auditor what worked and what could be improved.  Many auditors who went through our program felt they got up to speed quicker as a result of the training.  Some said they felt it was a safe place to ask "stupid questions" - which, honestly, were not stupid at all, but thoughtful and articulate.  Some new auditors also voiced that they would like to see some specialty training added to the program.