Synergy, as the primary outsourced internal audit provider, performed a series of rolling reviews of the program over several years, referred to as ‘systems under development’ audits.
Covering program governance, stakeholder engagement, ICT change management controls and gateway preparedness, the rolling approach provided timely and topical recommendations.
Reducing the gap
A ‘systems under development’ audit approach was selected to suit the ongoing progress and changing nature of the program and its component IT projects.
This approach allowed Synergy to provide recommendations more quickly to address areas of need. Recommendations were timely – based on the circumstances at the time of the audit – reducing the gap between fieldwork and reporting.
Given the size and complexity of the program, the department’s Audit Committee highlighted several key risk areas. Synergy provided ongoing assurances and confidence in delivery of the major program to address the Audit Committee’s concerns.
Synergy’s preparedness reviews also supported the program in addressing gaps that may have drawn the attention of the Department of Finance.
Synergy’s audits raised recommendations to improve program governance and internal controls throughout the multi-year program’s development and delivery. And these suggestions included reprioritising some aspects of work to allow the program to meet delivery deadlines. Audits also recommended improved documentation and better ICT testing controls.