Training Policy
The Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (“Standards”) Attribute 1230 – Continuing Professional Development states that “Internal auditors should enhance their knowledge, skills, and other competencies through continuing professional development.”
Training Requirements
It is the goal of the Director of Audits that all members of UTMB Audit Services strive to obtain an appropriate certification; such as, Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), and/or Certified Fraud Examiner (CFE). In order to assist members in maintaining their technical competencies, the System Audit Office anticipates providing a minimum 40 hours of continuing education training per year, and requires completion of at least 20 hours of continuing education training per year for all audit services members.
Each certified member of Audit Services is responsible for insuring that they obtain appropriate continuing education to maintain their certification: i.e., CPAs should average 40 hours per year over a three year period with at least 20 hours in each year, while CIAs must obtain at least 80 hours every two years. The reporting period for determining compliance with the Training Policy is the UTMB fiscal year (September 1 - August 31). Members hired during a fiscal year must satisfy a prorated level of continuing education training.
Certification Information Websites
Certified Public Accountant
http://www.tsbpa.state.tx.us/eqmain.htm
http://www.cpa-exam.org/
Certified Internal Auditor
http://www.theiia.org/index.cfm?doc_id=3
Certified Information Systems Auditor
www.isaca.org/cisa/
Certified Fraud Examiner
http://www.acfe.com/Membership/become.asp
Training Coordinator
A member of the Management team, delegated by the Director of Audits, is responsible for overseeing and coordinating overall training for UTMB Audit Services. However, each employee is responsible for his or her own personal training. Senior Auditors and Auditors may work with their Manager on their individual training plans.
Training Opportunities
Opportunities for training for UTMB Audit Services employees are readily available and should be approached proactively.
For engagement specific training, the engagement manager and individual team member(s) are responsible for seeking potential training opportunities to develop or enhance skill sets.
Employees should determine their proficiency in core competencies and various other key areas by working with their Manager to assist in developing their individual training plan.
Training Approval
Prior written approval for attendance to trainings must be provided by the Management team member of the engagement that the employee will be assigned to at the time of the training. If an engagement is not yet scheduled or the engagement manager is not yet assigned, prior approval should be obtained from the employee’s Manager.
For trainings with an associated cost to be paid by UTMB Audit Services (with the exception of seminars and luncheons put on by professional organizations, such as the IIA or ISACA), prior approval should also be obtained from a Management team member that is knowledgeable of the UTMB Audit Services account balances (generally, the reviewer of monthly account reconciliations). Upon completion of trainings with an associated cost, additional approval from the Management team member with delegate signature authority must also be obtained. Documentation of approval and a copy of the completed registration form should be submitted to the Audit Services Coordinator for billing/reconciliation purposes. Direct billing to UTMB Audit Services for payment of the training should always be used if the option is available.
The employee attending training is responsible for putting the time and dates of training on the Audit Services Calendar in Outlook and also for communicating the time and dates of training to their Manager or Director.
Tracking Training
It is the responsibility of all UTMB Audit Services employees to provide a copy of their CPE Certificates to the Audit Services Coordinator. The Audit Services Coordinator will maintain a spreadsheet tracking the CPE hours earned annually and will retain the Certificate copies in a file in the office.