EDID6512 – Design Project 2

Trimester 3 2017/2018

Design Project

By

Meredith B. Connor

Student ID: 20053571

University of the West Indies

Paper Presented in Partial Fulfillment of the Requirements for the

MSc. Instructional Design and Technology

Course Coordinator: Camille Dickson-Deane

Project Advisor: Julaine Fowlin

Email: Meredith.hodge@my.open.edu
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Abstract

In a Caribbean based public sector institution management’s concerns about performance

and the current learning and development needs of employees with regard to the performance

gaps, demand an immediate solution. It is particularly important at this juncture when austerity

measures have been implemented which restrict access to training which is normally offered on a

rotation basis to staff. The organization and employees are at risk of being in breach of the very

standards that guide the professional practices of the industry. A performance support system

where support tools are offered presents an ideal opportunity for meeting the performance needs

of the organization and employees. It also hold the potential to enable them to meet the

requirements for compliance with industry standards.

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Contents

Abstract ........................................................................................................................................................ 2
Acknowledgements ...................................................................................................................................... 5
Introduction .................................................................................................................................................. 6
Identification and Justification of the Need ................................................................................................ 7
Assessment Results ................................................................................................................................... 7
Cause of Gaps............................................................................................................................................ 9
The Need to Close the Gaps .................................................................................................................... 10
Target Audience ......................................................................................................................................... 11
Organizational Background and Culture ............................................................................................. 12
Theoretical Foundation .............................................................................................................................. 13
Performance Improvement................................................................................................................ 13
Motivation........................................................................................................................................... 14
Andragogy and Motivation ................................................................................................................. 15
Andragogy and Constructivism ........................................................................................................... 15
Electronic Performance Support System and Situated Learning. ....................................................... 16
Examples of Support to the Design ........................................................................................................... 18
Example 1 - ElDesign ............................................................................................................................... 18
Example 2 - Dashe & Thomson ............................................................................................................... 19
Example 3 - Apple ................................................................................................................................... 19
Description of the Design Project .............................................................................................................. 20
IAD Resource & Learning Space .............................................................................................................. 20
The Design of the IAD Resource & Learning Space ................................................................................. 22
Access and Usability ................................................................................................................................ 23
Figure 1. Logo IAD Resource & Learning Space................................................................................... 23
Figure 4. Planning Section Block of the Resource & Learning Page .................................................. 25
Figure 5. Planning an Audit ................................................................................................................. 25
Content ................................................................................................................................................... 26
Figure 6. Prompt for Creating Objectives........................................................................................... 26
Assessment ............................................................................................................................................. 28
Figure 7. Assessment Example ............................................................................................................ 28
Option 2- Alternative to the Design – Guide for Planning an Audit ....................................................... 29
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Figure 8 – Guide for Planning an Audit (Print Alternative) ................................................................. 29

Design Evaluation and Discussion ........................................................................................................... 30
Iterations Based on Feedback ..................................................................................................................... 32
Figure 9. Original Page ........................................................................................................................ 33
Figure 10 A. Modified Version IIA Page.............................................................................................. 33
Figure10 B. Modified Version IIA Page with Mnemonic ..................................................................... 34
Figure 10 C. Modified IIA Page with Hover ......................................................................................... 34
Figure 11. Before and After Changes to FAQ ...................................................................................... 35
References .................................................................................................................................................. 37
Appendices.................................................................................................................................................. 41
Appendix 1. Needs Assessment .............................................................................................................. 41
Appendix 2 – Task Analysis for Planning and Conducting an Audit ........................................................ 46
Appendix 3 A – Scenario for Audit Planning ............................................................................................ 47
Appendix 3 B – Audit Planning Template ................................................................................................ 47
Appendix 3 C. – Audit Planning Checklist ................................................................................................ 49
Appendix 4 Case Study ............................................................................................................................ 51
Appendix 5 - Design Evaluations ............................................................................................................. 52
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Acknowledgements

All praise to my lord Jesus Christ, for in him all things are possible. A special thank you to my

Course Facilitator Dr Camille Dickson-Deane and Project Advisor Dr Julaine Fowlin for their

guidance and wise counsel. My deepest gratitude to my loving husband Nigel Connor and our

two children Mikaylah and Mekhi Connor for their unwavering support and sacrifice. I thank my

mother and siblings for encouraging me and believing in me. I honor and respect my peers who

have stood with me from the beginning. We have been each other’s sounding board and

cheering squad whenever the occasion warranted, I salute Terry Hall, Albert Joseph, Laura

Taylor, and Marvin Thompson. To my colleagues and evaluators of the design project I

appreciate your assistance, constructive feedback and support of the project. To my special

friends who prayed for me when I was feeling overwhelmed “His strength is perfect when our

strength is gone” thank you.

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Introduction

Internal Audit plays a significant role in assessing and reporting on the effectiveness of the

system of internal controls in an organization. Assessments of internal control are vital for

achieving organizational objectives, obtaining reliable financial reports, preventing fraud and

misappropriation of assets, and minimizing cost (Clements, 2017). In the public sector of a

developing country in the Caribbean the Internal Audit Department (IAD) is a member of the

Institute of Internal Auditors (IIA), which is an internationally recognized professional body for

Internal Auditors. IIA International Standards for Professional Practice of Internal Auditing

(2017) requires that Internal Auditors possess the knowledge, skills and other competencies needed

to perform their individual responsibilities. Therefore, in keeping with that requirement the IAD

has an organizational objective of building the professional capacity of the Internal Audit staff

through training, development and technical assistance. This is partially achieved through

association with regional and international agencies that offer overseas training. Traditionally,

these external training opportunities are offered by invitation to attend and are granted to staff on

a rotation basis by the IAD.

In a recent staff meeting regarding impending changes within the organization including

increases in number of staff, the Director of IAD indicated that there were some concerns about

overall staff performance. It was mentioned that many of the issues were affecting the achievement

of other departmental objectives. Some of the examples given were the untimely submission of

audit reports, poor planning and sampling techniques, communication and documenting evidence

regarding audit findings and recommendations. As a spinoff of this discussion, Internal Auditors

expressed that initiatives to provide continuous development for new and existing staff locally are
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lacking. It was the general consensus among the staff that having an in-house means of

development and technical assistance is essential for acquiring the proficiencies needed to perform

their functions efficiently and effectively, The lack of in house training, development and on-the-

job support as purported by staff was acknowledged by management as a contributing factor to

underperformance. All employees are provided with job descriptions and job sheets which outline

what is to be done by them; however, based on feedback from the staff while they are aware their

roles, some did not feel confident in executing their roles because they were unsure of “how to”

do so.

Taking into consideration the results of performance analyses for the last two years, other

internal assessments, the views of the staff and the fact that the IAD intends to increase staff within

the next four months the management team believes that a performance Support System with the

requisite performance support tools would empower employees and help to alleviate some of the

challenges they currently face and improve performance. A performance support system with

performance support tools would provide information, resources and learning opportunities which

would be ideal for a situation like this. Such a system would increase productivity¸ accuracy and

efficiency in performance by empowering employees to execute audit tasks with minimal external

intervention or training.

Identification and Justification of the Need

Assessment Results

A follow-up discussion with the Director of IAD regarding the assessments carried out

by the management team revealed that based on their findings there are gaps in knowledge and

core competencies which are negatively affecting performance. Currently performance is 15%
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below the desired level. The departmental performance objectives state that at least 75% of audit

reports must be submitted for review within the budgeted timeframe; and at least 75% of reports

must be submitted in draft to the audited entity within four weeks of completion of the audit (IAD,

2016). The total number of reports issued annually (30) is also below the target by15%.

When auditors have gaps in knowledge and core competencies the scope of audits and

skills used to perform them are limited, therefore, audit risk increases. Audit risk is the risk that

an auditor will issue an incorrect opinion on the financial statements reviewed (Fazal, 2011). Audit

risk (AR) is equivalent to the risk of material misstatements (MR) (i.e. Material Risk = control risk

× inherent risk) multiplied by the detection risk (DR) - (AR = MR × DR). It is the auditor’s

responsibility to manage detection risk (Bragg, 2015). The significance of this risk as it relates to

performance is that detection risk is linked to the procedures applied by the auditor in assessing

financial statements, processes, operating procedures and systems. When inappropriate

procedures are used, time is wasted and the risk of undetected material misstatements in the

financial records and undetected fraud is increased. Material misstatement is accidental or

intentional untrue financial statement information which influences a company’s value, the

economic decisions of users of that information and the auditors’ assumptions in relation to the

reliability of that information (ReadyRatios, (2018); ISA 320, 2009). When material misstatements

are undetected the audit risk increases, resulting in auditors expressing the wrong opinion

regarding the fairness of the financial records of the audited entity which can result in negative

legal and ethical consequences.

According to IIA’s standard 1220 - Due Professional Care “Internal Auditors must apply

the care and skill expected of a reasonably prudent and competent auditor” (IA, 2013, p.7). This

is demonstrated when auditors use of the most up-to-date knowledge, technology and techniques
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in the execution of their duties and responsibilities. To help auditors to comply with this standard

and improve overall performance an intervention is needed.

Cause of Gaps

It was confirmed by the Director of IAD that the cause of the gaps in knowledge,

competency and performance was partially due to significantly reduced exposure to training,

development and technical assistance because of austerity measures. A self-administered survey

was given to eight members of staff on duty at the IAD to garner their perspective on performance

and their immediate learning and development needs. One fixed response for each multiple choice

question was required from the respondents, while for question 6 b., 12, and 13 respectively, they

were required to state their opinions on the needs. Questions were designed to capture both facts

and opinions. In addition to the survey, a group discussion was held with the staff about

performance to better understand the underlying causes of the performance issues. Both

approaches were used to compensate for any weaknesses that either method may have had. The

results have been analyzed and compiled in a table that can be viewed in appendix 1. According

to the findings 66% of employees felt that they needed additional tools and support to be more

successful and productive. Staff believes that to improve performance, learning and development

opportunities are needed for specific job processes. The highest rated learning and development

needs identified by staff were planning an audit and evidence gathering, each receiving 83% (see

appendix 1). Both of the areas identified have a direct bearing on the quality of the work produced

and influence the timeliness of delivery of reports. In addition to the lack of learning and

development supports, insufficient supervision was also named a contributor to the gaps.

However, constant supervision of staff is impossible because of IAD’s workload. It should be

noted that IAD is responsible for auditing thirty-eight other ministries and departments within the
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public sector. Auditors are expected approach their supervisors if they encounter challenges

during an audit. Additionally, working papers for audit engagements and reports are reviewed by

the management team prior to the approval of the distribution of the audit report to the client(s).

Other contributing factors to the issue of underperformance and delays in completing audits are

the application of the wrong auditing techniques and failure to comply with IIA standards.

The Need to Close the Gaps

An auditor’s job is to independently examine the financial and non-financial information

of an entity in order to provide an opinion on those records. Therefore, audits should be performed

with due professional care by persons who have adequate training, experience and competence

(IIA, 2012) in auditing. These factors influence the types of evidence that auditors collect to

support their opinions and ultimately the quality of reports. According to the performance

assessments existing staff have weaknesses in knowledge and core competencies which affect

performance and the achievement of internal and external objectives and standards. In light of the

foregoing circumstances and the fact that there is an impending increase in staff there is a need to

close those gaps. Both new and existing staff need to be prepared for and supported in their roles

in order to execute IAD’s work plan so that its mission to “add value to and improve the operations

of” (IAD, 2016) the audited entity can be fulfilled. Performance support is a tool or other resource

ranging from print to technology-supported, which provides just the right amount of task guidance,

support and productivity benefits to the user, precisely at the moment of need (Rosenberg, 2013).

Auditors need to “access performance support tools at the point of work when needed”

(Stevens & Stevens, 1995, p 9). A PSS intervention would provide access to specific information

such as, procedures and guides on how to perform specific audit tasks when it is needed. This type

of support would reduce uncertainty for new staff and serve as reinforcement and enhance the
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confidence of existing staff. Being able to access relevant information and support when needed

would reduce information overload, as well as, the need for retraining and supervision in order to

accomplish tasks. Having access to task-based supports would make it easier for employees to

learn and retain the details of their job.

A performance support system (PSS) can fulfill the needs of the IAD. Although a PSS

will not solve the issue of lack of supervision, it can provide the tools and technical information

as needed which would help to improve employees’ understanding of auditing processes and

procedures and lessen the need for constant supervision. Moreover, a PSS can supplement any

training received by providing necessary tools and tips related to specific topics just when

information is needed that can be used to help auditors to get tasks done. Consequently, a PSS

makes learning a continuous process (Nakao, 2017) and it offers employees the opportunity and

freedom to grow and develop on their own. According to IIA standard 1230 - Continuing

Professional Development - Internal auditors must enhance their knowledge, skills and other

competencies through continuing professional development (IIA, 2012, p 7).

Target Audience

The target audience is Internal Auditors in the public sector of a developing country in the

Caribbean and auditors joining IAD in the future. Existing audit practitioners have diverse

educational backgrounds at different levels of tertiary attainment. Using computers and other

forms of technology forms part of their daily routine; therefore, the audience is computer literate.

A recent needs assessment showed that 83% (see appendix 1) of current employees find computer-

based training effective, therefore it can be deduced that they would not be averse to computer-

based performance support. Access to the internet and intranet is readily available to auditors and
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technical support for both is provided by the Information Technology Unit of the Public Service.

` The target audience’s work experience ranges from entry level to twelve years. Audit Committee

members by virtue of their oversight function for the Internal Audit Department will also form part

of the target audience so that they can remain current on hot topics in internal auditing, as well as,

resultant changes in their responsibilities (Deloitte, 2017). The target audience is comprised of

male and female adults between eighteen and sixty five years old.

Organizational Background and Culture

The Internal Audit Department is a centralized function with responsibility for auditing

all Government ministries and departments. Improvement is a fundamental function of internal

auditing that is done through coaching, advising and facilitating so as not to undermine the

responsibility of management of audited entities. The IAD mainly conducts financial,

compliance and performance audits, surprise cash checks, some aspects of IT auditing and

specially requested audits. The core principles that guide the conduct of auditors are integrity,

objectivity, independence, confidentiality and competency (IIA, 2012). Integrity of internal

auditors establishes trust and thus provides the basis of reliance on their judgement. Therefore

internal auditors must exhibit the highest level of professionalism and objectivity in the conduct

of their duties. It is expected that they will make balanced assessments of all relevant

circumstances without undue influence by their own interests or by others in forming

judgements. Information obtained in the course of duty must not be disclosed without

appropriate authority unless there is a legal or professional obligation to do so. Internal auditors

are expected to apply the knowledge, skills, and experience needed in the performance of

internal auditing services (IAD, 2016). The organization values compliance, and achieving high

performance is priority. Auditors have the autonomy to make decisions regarding the conduct of
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audit engagements which they are assigned. They are encouraged to be innovative and creative

in their approach to meeting the IAD’s objectives.

The IAD’s organizational structure is such that Director of Internal Audit reports

functionally to the Deputy Governor and administratively to the Permanent Secretary of Finance.

Although there are two internal levels of senior management within the IAD itself,

communication through the hierarchy is free and open. A board called the Audit Committee that

is appointed by the Governor of the country, is responsible for independently reviewing the

reports produced by the IAD. In this capacity the Audit Committee is also responsible for

helping auditors to remain independent of management by providing a forum separate from

management where auditors and other parties can discuss concerns.

Theoretical Foundation

Performance Improvement

The theoretical basis for performance support is rooted within the belief that many innate

human limitations can be overcome through the design and use of performance aids (Baker, Van

Schaik, & Famakinwa, 2007). Performance improvement is the science and art of improving

people, process, performance, organizations, and ultimately society (Van Tiem, Mosely, &

Dessinger, 2012). Performance improvement is a science because analytical processes and

methods are the basis for selecting and implementing solutions or performance improvement

interventions. According to Konthieng (2011) some of the main elements of generic performance

improvement models are:-

 Performance analysis

 Cause analysis
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 Intervention selection

 Design and development

 Implementation and Change management

 Evaluation

In the interest of improving performance, management should utilize the behavioral

engineering model as purported by Gilbert (1978) to change work environmental aspects such as

information resources, incentives, knowledge, capacity and motives. Gilbert was a firm believer

that the absence of performance support is the greatest block of exemplary work performance.

Performance support is described as job aids or performance support tools, expert systems and

other support interventions that expedite the intervention implementation or application (Van

Tiem, Mosely, & Dessinger, 2012). Performance support tools are learning aids meant to help

employees with on-the-Job support at the precise moment of their need (Pandey, 2016). That

moment of need will inform the employees’ behaviour.

Motivation
Vroom’s expectancy theory asserts that people will select their behaviours based on the

outcomes that they expect as a result of those behaviours (Bhasin, 2017). Expectancy therefore

is the belief that increasing one’s effort will enable one to achieve desired performance goals

successfully (MSG, 2018). Individual factors like employees’ personality, skills, knowledge

experience and abilities also influence employees’ performance (Chen & Miller, 1994). Effort

and performance outcomes are inextricably linked to individual motivation. Providing

motivation to people along with the proper resource availability is the most successful

combination in order to increase productivity (Wood, et al, 2015). Motivational models and

strategies are employed to stimulate learning, increase confidence and enhance performance.
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Andragogy and Motivation

According to Malcolm Knowles, andragogy is the art and science of adult learning, thus

andragogy refers to any form of adult learning (Kearsley, 2010). Adults are motivated to learn

when they are faced with new situations such as a new environments, new tasks and new

information. They are also motivated by the desire to acquire more information to get a deeper

understanding of a particular concept. The need to learn more is activated when the recently

learned concepts must to be applied. With each new level of need progressing from awareness to

the ability to apply the knowledge, adult learners move from a state of dependency to self-

directedness (Papas, 2013) as they become more confident in their abilities. To improve

performance, management must set up such an environment that drives curiosity based on the

employees’ interests and needs. This will motivate them to become self-directed as they use their

own initiative and the desire to draw from their experiences to aid learning.

Andragogy and Constructivism

The design of the instructional information is founded on the constructivist theory that

equates learning with creating learning from experience (University of Sydney, 2017). The

creation of a PSS in which information and resources can be accessed will align andragogy with

constructivism as a theory and method to engage and motivate adults (Taylor, 2017) in their

environment. An EPSS is a powerful instrument for creating meaningful contexts that connects

the audience and the content. EPSS provides cumulative, expansive information regarding the

performance of technical work and as the tasks are performed, this contributes to knowledge

construction by the user. Strategies such as the use of case studies will be used to develop higher

order thinking skills while auditors solve “real world issues that make the topics applicable”
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(Williams, 2012). As knowledge is assimilated this will create new outlooks that will help auditors

to analyze the world around them better as they conduct audit engagements.

Electronic Performance Support System and Situated Learning.

Gloria Gery (2003) describes electronic performance support (EPSS) as the use of technology

to provide on-demand access to integrated information, guidance, advice, assistance, training, and

tools to enable high-level job performance with a minimum of support from other people.

Raybould (2001) describes an EPSS as the infrastructure for capturing, disseminating and

integrating the knowledge, information and tools a job performer needs to achieve individual and

organizational performance goals. The theory and principles of electronic performance support

provides an opportunity for creating a scaffolded environment. Scaffolding is the systematic

sequencing of content, materials and tasks and the provision of supports to optimize learning

(Dickson, Chard & Simmons (1993). According to Cagiltay (2006) EPSS must support both

performance and learning, both simple and complex tasks. Scaffolding is how learning and work

can be brought together in an electronic performance support system. In an EPSS, information

regarding performance of technical work is cumulative, expansive and as the task is performed,

contributes to knowledge constructed by the user. Situated learning theory emphasizes that what

is learned is specific to the situation in which it is learned. Utilizing the situated learning approach

knowledge and skills are learned in context that reflect how knowledge is obtained and applied in

everyday situations.

Three key characteristics of a PSS are that it should be convenient (quick and easy access);

user friendly (easy to navigate); and relevant (meet the needs of users) (Xin, 2014). A

performance support system is used when learning is informal. Informal learning as defined by
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Dale and Bell (1999) is learning which takes place in the work context, relates to an individual’s

performance of their job and/or employability and which is not formally organized into a

programme of curriculum by the employer. An EPSS is ideal when retention of knowledge or

reference to material is necessary for application of skills on the job (CommLab India, 2018).

According to the work of Van Schaik, Barker and Famakinwa (2006) the principles of an EPSS

are that it should:-

 Enhance human task performance;

 Make relevant data, information, knowledge and skills available at the particular point of

need;

 Provide a scaffolding environment;

 Provide explicit support for common tasks in the domain;

 Present task procedures in a step-by-step way;

 Present just-in-time information; and

 Have simple and consistent navigation and consistent visual design.

According to Pandey (2016) some benefits of a performance support system are:-

 Help users to perform their tasks without having to seek external help.

 Cuts down the time that more experienced workers have to spend helping less experienced

workers.

 Helps new employees complete their tasks in quick time and with desired quality especially

when formal training is not available.

 Can be used to help new employees to understand complex tasks and process in a simplified

way.
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 Capable of providing information in multiple formats (e.g. data, instruction, advice, etc.).

Examples of Support to the Design

The following video and links provide some examples of existing performance support

systems and performance support tools. These are viable options for developing solutions for the

Internal Audit Department.

Example 1 - ElDesign

The YouTube video below explains the different formats of performance support tools

which can be used as supports for improving performance. These performance support solutions

can be incorporated to meet the specific needs of the organization. For example if the needs or

the audience were to improve decision making or being able to work through complex situations

as is often the case with auditors, short branching scenarios can be used to help them sort

through those situations and bring about application of what they have learned on the job. Many

of the solutions explained can utilized to meet the objectives of improving performance. The

following Link shows how Energising Learning Design (ElDesign) (an India based Company)

can help organizations to design and implement such solutions: YouTube video:

https://youtu.be/Oj5lovZxjz4
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Example 2 - Dashe & Thomson

Dashe and Thompson is a company that develops custom learning solutions for

organizations based on adult learning theory. Realizing that no one leaves training as an expert

they have developed supports to help with application of knowledge on the job, within the flow

of work by providing immediate online support. They provide descriptions of how their designs

have helped organizations like Monegram, McGraw-Hill Company, General Mills and many

others to provide performance support and improve performance. View how Dashe & Thomson

are able to do this by following this link: https://www.dashe.com/learning-

solutions/performance-support.

Example 3 - Apple

The link below shows how Apple uses support tools to provide links to resources to their

help customers understand how to uses their devices. They offer the freedom to learn how to

optimize the use of Apple products at the user’s convenience. Apple support also allows clients

to learn how to fix their problems on their own without having to contact the company. This

approach gives clients a sense of independence and pride. The following is a link to one such

resource which shows a how to video tutorial: https://www.youtube.com/applesupport.

Each of these examples show how technology can be leveraged to enhance performance

and would be excellent tools to support the design of the IAD Resource & Learning Space as

described below or any other performance support system.

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Description of the Design Project

IAD Resource & Learning Space

An electronic performance support system for Internal Audit practitioners was proposed.

Although the results of the employee assessments indicate that an onboarding system is also

desirable, that aspect of the design is envisioned to form part of the broader PSS and will not be

addressed in this design as it will be fully developed at a later date by the management team of the

Internal Audit Department. What is the nucleus of the design is The Internal Audit Department

(IAD) Resource & Learning Space in which performance support tools and resources can be

accessed in a single location. The design of the “IAD Resource & Learning Space” as it is called,

incorporates the aforementioned theories and strategies that aid performance improvement. The

design provides access to learning and development supports for new and existing Internal

Auditors. The IAD Resource & Learning Space will empower auditors to efficiently and

effectively perform their functions a execute audit related tasks without having to seek guidance

from senior employees. It also provides an opportunity to conceptualize any training that has been

offered.

The IAD Resource & Learning Space presents an opportunity for the Internal Audit

Department to provide support to every employee at a more economic cost than sending each

employee abroad to be trained over several years on a rotation basis or brining trainers/facilitators

into the country annually to train all staff. The provision of development opportunities for staff is

mandated by the Institute of Internal Auditors (IIA). Therefore, the IAD Resource & Learning

Space will help the organization to remain compliant with IIA’s International Standards for

Professional Practice of Internal Auditing. It will also will help the Internal Audit Department to
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further its objective of “building the professional capacity of the Internal Audit staff through

training and technical assistance” (IAD, 2016).

The IAD Resource & Learning Space is an electronic performance support system this

approach to performance improvement was selected because it is readily available and accessible

to all employees. It is structured to provide access to a range of audit specific information, tools

and guidance to permit job performance. The flexibility and autonomy that it offers Internal

Auditors to decide when and what information is needed was another reason this medium was

appealing. It will create an environment where learning is iterative and information is constantly

open for revision and growth. The ease with which information needed to perform tasks can be

updated to remain current and in keeping with industry developments was a preferred option over

updating paper based versions of the performance supports. Updates will be done by the creator

of the design and the management team of IAD.

The focus of this design is on planning audit engagements which was inspired by

management concerns regarding performance and the overwhelming results of the assessment of

employees’ immediate learning and development needs. 83% of employees indicated that they

needed help with planning an audit, while 63% felt that they needed additional tools and supports

to become more successful and productive in the workplace (See appendix 1). By providing

opportunities for employees to develop their skills and abilities employees will remain motivated

to perform (Heathfield, 2018). Motivation is linked to how the individuals feel about their job and

83% of auditors stated that they enjoyed their job (see appendix 1) therefore maintaining that

interest is paramount.
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A task analysis was done to determine how tasks are performed and what information,

resources and activities would be needed to achieve optimal performance in planning an audit.

Planning is a critical area because in addition to being a prioritized need of auditors, it is the first

phase of three main phases of an audit engagement and influences what happens in the other stages.

The two other phases of an audit engagement are fieldwork and reporting (see appendix 2).

Planning is of utmost importance not only because it increases the chances of a successful audit

engagement but also because it is a requirement by the IIA standard 2200 – Engagement Planning.

This standard states that “Internal auditors must develop and document a plan for each

engagement, including the engagement’s objectives, scope, timing, and resource allocations” (IIA,

2017, p 14). The plan must consider the organization’s strategies, objectives, and risks relevant to

the engagement” (IIA, 2017, p 14). Therefore knowing what is required to plan an audit and how

to perform the tasks is key. Planning involves several steps including setting the objectives;

establishing the scope; determining the methodology for collecting appropriate and sufficient

evidence; and documenting the plan.

The Design of the IAD Resource & Learning Space

The IAD Resource & Learning Space is meant to address the challenges that auditors face

that are critical to performance. Its design was prototyped in PowerPoint. The layout of the space

includes five (5) main pages the landing page (home), About Us, Resource & Learning, Frequently

Asked Questions (FAQ) and Contact. The home page describes what the IAD Resource &

Learning Space offers and its objectives. The About Us page outlines the mission, vision and

core values of the Internal Audit Department. On the Resource & Learning page which is

dedicated to providing the tools and support that auditors need is where the planning information,
IAD Resource & Learning Space

resources and tools are located. The frequently asked questions page provides responses to the

most frequently asked questions by auditors. The contact page provides an opportunity for auditors

to leave their comments, suggest topics of interest, and give feedback on the usefulness of the IAD

Resource & Learning Space, or suggest ways that their user experience can be enhanced. Below

are some illustrations and detailed explanations about access and usability, content and evaluation

of the IAD Resource & Learning Space.

Access and Usability

Figure 1. Logo IAD Resource & Learning Space

A logo was designed

for the IAD Resource

& Learning Space to

create instant

recognition of the

resource. This logo

is pictured above. The

image is used as the icon to gain access to the space and will be placed on the screen of the auditors’

desktops and mobile devices so that they can use the resources provided there at their convenience.

The green leaves of the tree represents growth and development, the trunk and base of the tree are

symbolic of auditors aspiring to grow and learn, which is what the intervention was designed to

inspire. Below are some screenshots from the prototype with explanations of how the design will

work.
IAD Resource & Learning Space

Figure 2. Desktop with IAD Resource & Learning Space

 To access the IAD Learning & Resource Space

users would click on the icon on their computer
screen or mobile devices.
 On mouse click users would be taken to the home
page of the IAD Resource & Learning Space.

Figure 3. Home Page of IAD Resource & Learning Space

IAD Resource & Learning Space

Figure 4. Planning Section Block of the Resource & Learning Page

When the Resource & Learning page is

accessed users will be able to select
their areas of interest by clicking on it.

 Selecting Planning an Audit

Engagement will take users to the
planning block where they can
either
find out how to perform
certain planning tasks by
clicking on Planning an
Audit node or learn more;
Access tools to help them
perform tasks faster; or
Test their knowledge and
understanding of the
planning process.

Figure 5. Planning an Audit

 Clicking on the navigation buttons

on the banner takes users to each
page in the IAD Resource &
Learning Space and the blue bar
below indicates which page they
are currently on as highlighted in
the red circle on the left.
 Users can access knowledge-
based information about specific
areas of planning an audit by
clicking on the topic of interest.
 Alternative options of moving
around the IAD Resource &
Learning Space by clicking the
green buttons at the bottom of
the screen to move forward,
backward, or to the home screen.
IAD Resource & Learning Space

Content

The content of the IAD Resource & Learning Space is broken down into knowledge and

task areas (see appendix 1). Essential information on the various topics associated with planning

an audit and insight about the related steps are available. At their convenience the target audience

can navigate through the space at their own pace and to select only what they need. Information

takes the form of movies, screencasts, audio and visual aids such as infographics, mind maps and

process charts. To help auditors to meet their professional obligation as it relates to “objectivity,

proficiency and due professional care in the performance of their job responsibilities” (IIA, 2017),

a range of high-quality job supports are included that will equip them to efficiently and effectively

execute planning audit engagements. These will be particularly helpful to new employees, and

existing employees taking on new audit engagements and activities that happen infrequently.

There are also text and screencast explanations, and examples of how to perform key tasks for

example setting objectives. Additionally, to provide more assistance as users are given prompts

to help them when setting their own objectives. This is one example of how scaffolding is applied

to the design.

Figure 6. Prompt for Creating Objectives

IAD Resource & Learning Space

Real-world examples, activities which include original case studies (see Appendix 4) and

scenarios (see Appendix 3 A) based on their environment have been included to provide context

for knowledge acquisition and application (situated learning). Additionally, auditors are provided

with a template for planning an audit (see appendix 3 B) which was created for the purpose of

enabling auditors to apply their knowledge and skills. The planning template is interactive and as

auditors hover over certain topics it will present screen tips as to the types of information that

should be included in that particular section. As a supplemental job aid to the planning template,

a checklist (see appendix 3 C) was also developed to work around the limitations of human

memory by organizing the tasks to ensure consistency and completeness in coverage, thereby

resulting in successful planning of an engagement. Having the above mentioned tools and other

resources available that can easily be referenced will sustain learning and productivity overtime.

To develop communication competencies tips and guides for conducting interviews and

meetings are provided. Communication is an area for consideration when planning an audit

engagement and is a general area which management of IAD feels is weak. Additionally, the IIA

standards which guide all audit activities including planning is also introduced paying particular

attention to the top ten which apply to the auditor, fieldwork and reporting. Collecting and

documenting appropriate and sufficient audit evidence is another area of consideration when

planning an audit and tips and techniques are provided for undertaking those activities in the IAD

Resource and Learning Space. These areas have been included because the auditor will need to

document the approach to undertaking these activities in the audit plan.

IAD Resource & Learning Space

Assessment

After acquiring specific knowledge, skills and understanding of things they actually need

to know as auditors, internal auditors can assess their knowledge and abilities by evaluating

themselves. Using quizzes and other practice activities in the space they can take the learning

from mere knowledge through to application of critical thinking to make decisions and solve the

real-world problems presented. These authentic learning experiences help the auditors to connect

or construct relevant concepts and relationships among content, in context. Using the assessments

they can then measure their own learning and development progress because feedback is provided.

Feedback is an essential part of effective learning as it is linked to the development of competence

and confidence over time. An example of a question from the quiz is shown below. When an

answer is selected in the prototype instant feedback is provided with an encouraging prompt.

Figure 7. Assessment Example

IAD Resource & Learning Space

Option 2- Alternative to the Design – Guide for Planning an Audit

As an alternative to the prototype of the IAD Resource & Learning Space a paper-based

guide offering information and help with understanding the planning process was presented in

draft. It is structured to provide a comprehensive detailed look at planning an audit. It contains

an introduction and an explanation of the purpose of the handbook, as well as the objectives. It

breaks down the content into smaller units of information so as to help auditors to process the

content easily. The guide is based on the needs of the Internal Audit Department specifically

related to planning. Planning procedures are explained and straightforward real-world examples

from the current environment are provided to aid understanding. The handbook may be

downloaded as a pdf document and printed for use or used online.

Figure 8 – Guide for Planning an Audit (Print Alternative)

IAD Resource & Learning Space

Design Evaluation and Discussion

To evaluate if the proposed designs yielded the desired impact, the target audience had the

opportunity to use and evaluate them and provide feedback so that the designs could be revised

and enhanced where necessary to better meet their needs. Eight Internal Auditors (including a

subject matter expert) were asked to evaluate the designs after which a group discussion of the

designs was held. Additionally, two persons outside of the Internal Audit Department were asked

to evaluate the designs to see if the information and resources provided would enable new auditors

to perform their functions efficiently and effectively. Those evaluators were given the same

questionnaire. The designs were evaluated based on usability, content and overall quality; the

complete analysis of results have been compiled in a table and can be viewed in appendix 5. The

following is a summary of the results.

Based on the results of the questionnaire and the discussion following it 87.5% of

respondents preferred option one – IAD Resource & Learning Space compared to 12.5% whose

preference was option two – Guide for Planning an Audit. Generally, respondents found that with

both options it was easy to find what they were looking for. Specifically the results showed that

for option one 87.5% of users thought it was easy, while 12.5% found it was somewhat easy to

find what they were looking for; while for option two for the same question the results were 50%

and 50% respectively. For option one 37.5% of respondents indicated that it took less time than

expected to find what they were looking for and 62.5% said finding information took as long as

was expected. With option two for that same question 17% thought it took more time than

expected, 41% felt it took as long as expected and 42% found that it took less time than expected

to find what they were looking for. Respondents found both options visually appealing each

scoring 100% respectively.

IAD Resource & Learning Space

As it relates to content in response to the question how well does the option meets your

needs option one 75% indicated very well and 25% said well enough; Option two on the other

hand 71% answer well, while 83% said well enough to the previously mentioned question. To the

question “was the content presented in an organized manner?” 87% of the respondents said yes to

option one and 75% said yes for option two. To the question “Do you believe that the content will

enable you to succeed as an Internal Auditor?” 100% of respondents answered yes for both options.

100% of the persons questioned indicated they would recommend each option to a colleague.

When asked what, if any changes they would recommend based on their evaluation of the

designs, the suggestions put forward for each design by the evaluators were:-

IAD Resource & Learning Space

 Some of the images were slightly blurry so that is an area that could be enhanced.

 The FAQ section should be made more distinguishable by changing the font color or

something so that the definitions and the headings are easier to read at a glance.

 Minor navigation issues could be resolved.

Guide for Planning an Audit

 Include practice activities, and number the sections to make things easier to find.
IAD Resource & Learning Space

Clearly based on the feedback from the evaluators each of the designs have the potential to

be impactful tools to support and improve future performance. They both have the ability to be

beneficial to the organization, the auditor and the industry. The suggested changes have merit

would certainly enhance the design. The type of thoughtful and candid feedback that was received

was appreciated and is this type of feedback that is anticipated in the future to enable this project

to fulfill its purpose. Feedback along with research and evaluations will be the basis of continuous

updates to reflect the needs of auditors, organizational needs and new developments in the audit

industry. This strategy may even influence the approaches taken by other organizations in the

industry to address auditors’ needs and the emerging industry trends.

Had the design been created under different circumstances more subject matter experts

would have been engaged to leverage their expertise on a grander scale to facilitate greater transfer

of knowledge. As a result of not being sure what was required a lot of effort was exerted in creating

two designs which was tough given the time constraints.

Iterations Based on Feedback

The images referred to in the evaluation by the target audience and other evaluators of the

prototype were embedded into the PowerPoint as objects (word documents and other forms of

print) and appear fine on the desktop but are not as sharp in PowerPoint presenter view and when

shared (see figure 9). That same page has since been edited and the IIA Standards are now

presented in a different way starting with an audio presentation (Figure 10 A). The images that

follow show the IIA Standards and more details about it when the user hovers over the standard

(figure 10 C). Using mnemonics to aid with memory key IIA standards have been emphasized that

apply to planning and conducting an audit (figure 10 B). Congos (2006) states that memory
IAD Resource & Learning Space

devices help learners to recall larger pieces of information which is the main purpose of utilizing

this strategy. To access the IIA Standards which was previously embedded as an object as shown

in the original page (figure 9) users can click on “Learn More…” on the figure 10 B as shown

below on the new page.

Figure 9. Original Page

Figure 10 A. Modified Version IIA Page

IAD Resource & Learning Space

Figure10 B. Modified Version IIA Page with Mnemonic

Figure 10 C. Modified IIA Page with Hover

 Depiction of the
hover showing
the defined IIA
Standard.

The suggested changes to the frequently asked questions have been made to the design by

bolding the headings and changing the color to blue as shown in figure 11. Before and After FAQ.
IAD Resource & Learning Space

Figure 11. Before and After Changes to FAQ

Conclusion

The IAD Resource and Learning Space is an electronic performance support system which

was founded on the theories and strategies engrained in performance improvement, motivation,

andragogy, performance support and situated learning. The belief that many human limitations

can be overcome through the design and use of performance aids at their moment of need was a

motivating factor for exploring the design option to close the existing knowledge and performance

gaps. Auditors have indicated that they enjoy their jobs, therefore helping them to overcome the

challenges they face with executing different aspects of the job would keep them motivated and

empowered to become and remain successful thereby leading to overall organizational success.

Given the unique learning situation that auditors face, learning is incorporated in authentic,

relevant context where they learn as they create their own knowledge through their experiences.

They are given opportunities to practice and apply the knowledge gained. Auditors can then assess
IAD Resource & Learning Space

their own performance based on the immediate feedback provided through the design. Supports

such as templates, checklists, memory aids and performance cues help to promote consistency in

the planning an audit engagement and can be accessed and used when needed.

After analyzing the data collected from the evaluators which presented the views of the

subject matter expert, the target audience and outside evaluators it can be reasonably concluded

that the design of the IAD Resource & Learning Space is the preferred option of the two designs.

In keeping with the tenets of an EPSS adult learners in the target audience found the IAD Resource

& Learning Space was easy to use (87.5%), and 100% of them found it visually appealing and

believe that content would enable them to be successful as internal auditors.. 100% of users said

they would recommend the IAD Resource & Learning Space to a colleague. Based on the

feedback it is felt that objectives of the design would be met. Auditors would be to empowered to

become and remain efficient, productive and successful as information, tools and resources needed

to complete audit tasks would be provided in a risk free environment.

IAD Resource & Learning Space

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IAD Resource & Learning Space

Appendices
Appendix 1. Needs Assessment
 Needs Assessment Response Rate Comments
Question
1 Are you aware of your department’s mission, vision and values? Yes ☐ 100%
No ☐
2 Did you receive any instructions or information (apart from you job Yes ☐ 34%
description) about the job when you first reported to duty at the No ☐ 66%
Internal Audit Department?
3 Did you receive any of the following within the first six months on the
job:-
a) Yes ☐ 34%
Training related to your job function (e.g. audit procedures, report No ☐ 66%
writing etc.)
b) Yes ☐ 100%
Guidance on the job (e.g. Supervision, mentoring, etc.)? No ☐

Yes ☐ 83%
c)
No ☐ 17%
Instruction related to your job function (e.g. IIA standards, auditing
procedures, etc.)?
4 If your response to question three above was yes for any of the
options, please indicate if that option helped you to understand the
general operating practices, Internal Audit office systems and/or gain
a) other information and skills required to perform your job function:- Yes ☐ 100%
Training No ☐

b) Yes ☐ 100%
Guidance No ☐

c) Yes ☐ 100%
Instruction No ☐

5 Is there an onboarding system for new employees in the Internal Audit Yes ☐ 34% Under previous management
Department? No ☐ 66%
IAD Resource & Learning Space

6.a) Do you think an employee onboarding system is needed in the Internal Yes ☐ 83%
Audit Department? No ☐ 17%
If yes, what areas do you believe should be included to help new
 Interviewing
b) employees?
techniques 66%
 Report Writing 66%
 Planning an audit 83%
 Evidence Gathering 50%
 Data analysis 34%
 Policies and
Procedures 83%
 Public Sector Auditing 17%

7 Do you understand what you need to do to support the Internal Audit Yes ☐ 100%
Department in achieving its objectives? No ☐

8 If employed for two years or more within the Internal Audit Yes ☐ 66%
Department, have you received training in the last twelve months? No ☐ 34%
9 Do you have access to learning and development aids within the Yes ☐ 17%
Internal Audit Department? No ☐ 83%
10 To become successful and productive in the Internal Audit Department
do you have the necessary:-
Tools Yes ☐ 34%
No ☐ 66%

Knowledge Yes ☐ 50% In-house training and

No ☐ 50% development information
needed.
Skills Yes ☐ 50%
No ☐ 50%

Support
Yes ☐ 34% Supervisor has less experience
No ☐ 66% than some subordinates.
IAD Resource & Learning Space

11 Do you enjoy your work? Yes ☐ 83% Can be highly stressful.

Sometimes ☐ 17%
No ☐

12 What are your immediate learning or development needs?

 Interviewing
techniques 66%
 Report Writing 66%
 Planning an audit
 Evidence Gathering 83%
 Data analysis
 Value For Money 83%
Auditing 17%
 Fraud detection skills
 Presentation Skills 17%

34%
17%
13 What key learning or development needs should the Internal Audit
 Interviewing
Department work towards improving in the next 1-3 years to empower techniques 66%
 Report Writing 66%
auditors to support the department’s objectives?
 Planning an audit
 Evidence Gathering 83%
 Data analysis
 Audit software 83%
17%
17%
14 Please rate the method you feel would be most effective to achieve
your learning and developmental goals below:-
IAD Resource & Learning Space

Classroom Not Effective ☐

Somewhat Effective☐ 66%
Very Effective ☐ 34%

Video Not Effective ☐

Somewhat Effective☐ 66%
Very Effective ☐ 17%

Online Not Effective ☐

Somewhat Effective☐ 66%
Very Effective ☐ 17%

Computer Based Training Not Effective ☐

Somewhat Effective☐ 83%
Very Effective ☐ 17%

Web Conferencing Not Effective ☐

Somewhat Effective☐ 83%
Very Effective ☐ 17%
Appendix 2 – Task Analysis for Planning and Conducting an Audit

Planning and Conducting an Audit

An audit can be broken down into three main phases: Planning; Fieldwork; and Reporting as detailed
below.

Task Analysis

Phase 1 Phase 2 Phase 3

Planning Fieldwork Reporting

•Learn about the organization to be • Conduct Interview with key •Draft Audit Report detailing findings
audited personnel of the audited entity in and recommedations

•Establish the nature, objectives, accordance with IAD guidelines •Submit report, working papers and
scope and timing of the audit • Perform procedures established in conpleted job seheet to management

•Identify possible risks the audit plan (phase 1) based on the for review

•Determine the level of testing objectives of the audit •Make any changes necessary

needed • Document test results, observations •Arrage finaliization/exit meeting

•Establish the critefia for testing and
the procedures and techniques to be
used (in phase 2)
• Consider information sources,
resources, timing and budget
and other findings
• Analyze audit evidence
•Collate working papers
•Complete relevant sections on the
Job sheet
•Conduct exist meeting with
anagement of the audited entity
•Complete agreed action plan and
submit to the audited entity for
confirmation

•Document the audit plan •Prepare final report

•Distribute final report with

completed action plan

•Follow-up on action plan (within 6

months of the distribution of final
report)
Running head: DESIGN PROSPECTUS

Prerequisite knowledge:

 What auditing is;

 Why auditing is done;
 IIA Standards; and
 What auditing involves
Knowledge, Skills and Competencies for Planning an Audit:

 IIA Standards that apply to each  Organization skills

phase of an audit  Research skills
 Audit Assertions  Communication skills
 Auditing techniques and Analytical  Analytical skills
procedures

Appendix 3 A – Scenario for Audit Planning

Scenario for Audit Planning

Debt Management Audit

The Government of a Caribbean country has borrowed money from local and regional institutions with the
aim of generating economic development and providing for the social needs of its citizens. The money
borrowed from institutions must be paid back in the form of principal payments, interest payments and
penalty payment, if debt is not paid on time. The key to successful public debt management is proper
oversight and administration. One of the gaps identified over the years is an absence of internal audits of
the government’s debt management operations. Therefore, you are to plan an audit to examine the
government’s debt servicing portfolio. Use the template for planning an audit along with this planning
checklist to complete the tasks below. You may also click here to remind yourself of areas to consider when
planning.

Tasks: 1. Define suitable objectives; 2.Define the audit scope; 3. Outline the Audit Methodology; and
4. Document the audit plan.

Appendix 3 B – Audit Planning Template

DESIGN PROSPECTUS

Audit Planning Template

Name of Audit:
Lead Auditor:
Audit Start Date: Audit End Date:
Audit Scope:
Objectives:

Methodology Source of Data Date

Organizational Scan:

Audit Procedures for Fieldwork:

Risk Assessment:

Identified Risks

Criteria

Risk Exposure Rate

Implication

Tests of Controls:

Substantive Tests:

Analytical Procedures (relationships between financial and non-

financial data; causes of any significant discrepancies, etc.):

Resources:
Communication Strategy
Communication Type Objective Medium Frequency Audience Responsibility Deliverable Date
Engagement Letter
Kick-off Meeting
Project Status Update
Exit Conference

48
DESIGN PROSPECTUS

Approval

Signature:___________________________ Job Title:__________________________ Date: __________

Signature:___________________________ Job Title:__________________________ Date: __________

Created by Meredith Connor © 2018

Appendix 3 C. – Audit Planning Checklist

Audit Planning Checklist

Done # Actions to

be completed

1. Give your audit plan a title

2.
Research the department/ministry/topic to be audited via:
 Internet – Government, DG Website and others
 Previous Internal Audit Reports
 Other assurance providers’ reports (e.g. External Auditor’s reports)
 Applicable laws, regulations and policies
 Departmental procedures and guidelines
 Statistics and trends
 Risk Analysis (if any)
 Consider the factors such as the income, transaction volume, number
of employees, etc., of the business.
 Note down particular changes in structure, approach, management,
technology, and so on.

3. Identify the possible risks associated with the functional objectives of
the audited entity (obtained by research).

4. Define the objectives of the audit

5. Establish the Scope of the audit

6. Methodology

Specify in your audit plan the necessary procedures and methods to be

done.

49
DESIGN PROSPECTUS

Determine the level of testing needed paying particular attention to the audit
objectives. Consider other means of gathering information beyond the
interview. These would include research, observation, document review,
walkthrough tests, physical examination, recalculation, analytical review,
population audit, transaction testing, or compliance testing.

 Interviewing – is the asking of questions to a knowledgeable person,

listening to and evaluating the response, asking appropriate follow-up
questions and obtaining corroborating evidence as appropriate.
Corroborating evidence from individuals independent of the
respondent represents a higher quality of evidence. The review
should be fully documented.
 Analytical Review – carried out at overview level and includes
comparing recorded information to that expected, budgeted or
achieved in past periods. This technique is used as a ‘reality check’
on the system of control to ensure that the system is operating
effectively in a macro sense. Unexpected variances are identified and
investigated to understand how they have arisen. It is best to perform
analytical reviews during the earliest stage of an audit to identify
areas of concern and direct work accordingly. Includes
reasonableness tests, variance analysis, trend analysis, ratio analysis
and regression analysis.
 Observation – is watching a procedure being performed.
Observation provides strong evidence covering the time an event is
performed and can yield indicators about the level of knowledge of
the person performing the action, but it is not in itself indicative of
consistency or performance of the act in other periods.
 Walk-through Tests – involve following the processing of a limited
sample of data through the whole system. They will serve to confirm
understanding of the processing being operated and provide some
evidence (although not a statistically valid sample) of the actual
operation of controls.
 Population Audit – is the searching of a whole population for items
that have a defined specific characteristic or to compare two or more
fields or files. A population audit is an evaluation of a full population
of data or a subset of the whole in order to confirm the validity of all
transactions (or attributes thereof).
 Transaction testing or compliance testing – is the evaluation of a
sample of the population for compliance with the stated controls. The
purpose of the test is to confirm that the transactions under review
were subject to the controls specified at the time of the review as well
as to test the level of documentation, or audit trail, created.
 Research – Use internet, books, documents to learn about the audit
entity and its operations.
 Document Review – Involves reviewing key documentation to
confirm specific assertions such as completeness, existence, validity
and accuracy.
 Process Mapping including Flowcharting – A process map can be
any graphic or tabular representation of the steps in a process. Used
to gain an understanding of the processes involved in a particular
system and identify control deficiencies where appropriate.

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 Checklists and Questionnaires

7. Set the criteria that will be the basis of your audit.

8. Consider the resources requirements (people, tools, budget etc.).

9. Establish the communication strategy for the audit including quality
requirements. (Consider how you will communicate with the client,
stakeholders, audit team, etc.).


10. Establish the timeline of your audit and specify it in your audit plan.

Created by Meredith Connor © 2018

Appendix 4 Case Study

Case Study - General Post Office

Andia Hodges is preparing a report for the Ministry of Finance about one of its departments - the
General Post Office. The General Post Office (GPO) runs a Home Shopping Service for persons who
wish to import products from overseas using GPO’s courier service. Andia has been investigating
certain aspects of GPO’s operations given the change in economic conditions over the past 24 months.
She has found that GPO’s business, which experienced rapid growth over its first five years in
operation, has slowed significantly during the last two years. The low annual membership cost of
EC$200.00 and the shipping cost of EC$26.00 per pound per package was very attractive and almost
anyone who had a job could afford to use the service. The GPO hired additional staff to keep up with
the demand for the service in the third year of operation. However, Andia has found that imports have
slowed significantly in the industry in general and all courier service providers are being adversely
affected. The downturn in the world economy has further reduced the demand for this type of
service therefore its sustainability is in question, as well as, the need to retain the staff hired. Task:

 Identify the issues that potentially have an impact on the audit of GPO.
 Explain how each of the issues affects the audit plan by identifying the risks and the financial
accounts that require closer examination.

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Appendix 5 - Design Evaluations

Design Evaluation Request

As part of the requirements for the completion of my final project for the MSc. Instructional Design and Technology I have presented two design
options which I would like you to use and evaluate.

Option 1: A prototype of a Performance Support System in which performance support tools and resources can be accessed is presented. It is
called IAD (The Internal Audit Department) Resource & Learning Space. It is designed to provide information tools and resources for new and
existing internal Auditors with an aim improving overall performance and efficiency in planning an audit engagement.

Option 2: A print alternative performance support tool in the form of a Guide for Planning an Audit provides information and help to understand
the planning process. It is structured to provide a comprehensive, detailed look at planning an audit.

I would appreciate your assistance in evaluating the usability, content and overall quality of both design options by answering the questions
below after testing and reviewing them.

Evaluation Questions and Responses

Question Option 1 Response Option 2 Response Comments

IAD Resource & Learning Percentage Guide for Planning Percentage
Space an Audit (Print
Alternative)
How easy is it to find what you are Easy 87.5% Easy 50%
looking for? Somewhat Easy 12.5% Somewhat Easy 50%
Somewhat Difficult Somewhat Difficult
Difficult Difficult

How long did it take you to find More time than Expected More than Expected 17%
what you were looking for? As Expected 62.5% As Expected 41%
Less time than Expected 37.5% Less than Expected 42%
Do you find the option visually Yes 100% Yes 100%
appealing? No No

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How well does the option meet Very Well 75% Very Well 17%
your needs? Well Enough 25% Well Enough 83%
Not Very Well Not Very Well
Not At All Not At All
Was the content presented in an Yes 87.5% Yes 75%
organized manner? No No
Do you believe that the content Yes 100% Yes 100%
will enable you to succeed as an No No
Internal Auditor
Would you recommend the option Yes 100% Yes 100%
to a colleague? No No
Which of the two options do you 87.5% 12.5% I like both options but I
prefer? prefer the first option.
What, if any, any changes would  Option 1 some of the
you recommend? images were slightly
blurry so that is an
area that could be
enhanced.
 The FAQ section
should be made more
distinguishable by
changing the font color
or something so that
the definitions and the
headings are easier to
read at a glance.
 Minor navigation
issues could be
resolved.
 Option 2 could include
practice activities and
numbering to make
things easier to find.

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