Auditing in Law Enforcement

This course was originally developed because of the absence of audit training designed to meet the unique needs of law enforcement agencies.  It has been extremely well received in both Canada and the United States.  This course has consistently been rated as “excellent” by participants. 

September 30th to October 4th, 2019 

474 Elgin Street, Ottawa, Ontario, K2P 2J6,
Pat Hayes Boardroom, 2nd Floor.

8:00 AM to 4:30 PM

The Ottawa Police Service (OPS) is sponsoring the Auditing in a Law Enforcement Organization course immediately following the Canadian Police and Peace Officers’ Memorial on September 29, 2019.

Internal Audit (IA) offers crucial insight into an organization's risk, control and governance through its review and evaluation of processes, operations and goals. Regardless of your position within your police service, having an understanding of internal audit concepts will provide you with knowledge and skills necessary to support senior management's adherence to relevant laws, regulations and policies, and provide them with information necessary to make informed decisions.

This course will be of interest to anyone involved in an audit function in a law enforcement organization.
It is the only audit training course in North America where participants get the opportunity to conduct actual
audits in a municipal police environment as part of the course. It has been extremely well received by candidates from across both Canada and the USA for many years.

Led by Ray Jacobsen, the coursework is long recognized as a primary source of audit training for the police community. Ray, a seasoned instructor with an extensive law enforcement background, has many years of audit
and training experience in both the federal and municipal environments.

  • The OPS reserves the right to cancel or change a class at any time, including but not limited to, lack of participation, classroom, equipment or trainer availability.
  • Notification will be provided within 60 days of the class, whenever possible.
  • Registrants will not be charged for the course.
  • The OPS is not liable for any direct, or indirect, consequential or special damages that may be incurred due to a cancellation of a scheduled class, including, but not limited to, cancellation penalties for transportation or accommodations. The customer or student's sole remedy shall be the refund of prepaid course fees.

This course is unique in several ways

  • It is designed specifically for the audit of police operations and uses real-life police examples and exercises.
  • In most audit courses case studies are used as a learning tool. In this course the participants are divided into teams and work through the entire audit process while conducting actual audits of selected Ottawa Police Service operations.
  • At the end of the course each team will present their audit findings to a panel of senior executives of the Ottawa Police Service (OPS). Based on the experiences from previous audit courses, the participants can anticipate that many of their audit recommendations will be implemented by the OPS.
  • Upon completing the course each candidate is eligible to receive one hour of free consultation/ coaching with respect to any audit project being planned or executed in the following twelve months.

 The fee per participant is $795.00 plus HST (total price $898.35).

For further information or to reserve a position, please contact:

Corinne (Cori) Bourgon
DQA Coordinator
Ottawa Police Service
Business Performance
Planning, Performance, Analytics Directorate 
(613) 236-1222 x4101
bourgonc@ottawapolice.ca

Click here to download a registration form and information package.


About the Course Leader, Ray Jacobsen

  • Principles of auditing in public organizations
  • Generic objectives of audit
  • Including consulting services in the audit function
  • Application of risk management concepts to audit
  • Application of economy, efficiency and effectiveness to the audit environment
  • Systems approach to auditing - a holistic approach which considers the impact of the audited function on other operational / administrative functions
  • Impact of “adequacy and effectiveness standards” on the audit process

Ray Jacobsen is a management consultant with extensive experience as a trainer, process facilitator, executive coach and management auditor. Ray has taught courses on performance /comprehensive audit and risk management for many years and is recognized as a primary source for specialized audit training for law enforcement.

During a twenty-three year career in the Royal Canadian Mounted Police Ray worked in a wide variety of areas including the Commissioner’s Audit Directorate, Criminal Investigation Branch, Operational Planning and Evaluation, and Staff Relations.  In his four years on the faculty of the Canadian Police College Ray lectured on a wide variety of management and communications skills topics. He has taught extensively throughout Canada, in the USA, including at the FBI Academy, and in Europe. He recently taught an audit course in Antigua.

Ray has many years experience in leading complex audits in both the federal and municipal sector.  After five years in the Commissioner’s Audit Directorate of the R.C.M.P.  Ray left the Force to work as a project manager in City of Ottawa Audit Branch where he managed several complex and controversial audit projects.   

Ray has a Master’s degree in Public Administration and is a Certified Executive Coach. He holds the designations of Certified Fraud Examiner and has a Certificate in Adult Education.

Ray was one of the creators of the International Law Enforcement Auditors Association (ILEAA), and served on the original Board of Directors.

 

COURSE OVERVIEW

The course objective is to teach you the audit process by conducting real audits of selected OPS operations.  Course participants will be divided into teams and complete an actual audit by working through the entire audit process. 

Concepts of comprehensive auditing

  • Principles of auditing in public organizations
  • Generic objectives of audit
  • Including consulting services in the audit function
  • Application of risk management concepts to audit
  • Application of economy, efficiency and effectiveness to the audit environment
  • Systems approach to auditing - a holistic approach which considers the impact of the audited function on other operational / administrative functions
  • Impact of “adequacy and effectiveness standards” on the audit process

Overview of the audit process

  • Elements of the audit process
  • Developing a long-term audit plan using risk analysis
    • Designing a yearly audit plan
    • Key outputs of the audit process

The audit planning phase

  • Initial contact with the auditee
  • Understanding the audit entity
  • Planning initial interviews
  • Developing unit profiles
  • Identifying audit issues
  • Setting audit scope
  • Writing survey report/memoranda
  • Preparing an audit plan
  • Theoretical and practical exercises

Risk-based auditing

  • Definition of risk
  • Benefits of using a risk assessment tool
  • Management of risk and risk mitigation
  • Risk frameworks and models
  • Completing an actual risk assessment
  • Emerging trends in risk management

Fieldwork

  • Purpose and development of audit programs
  • Purpose and development of audit criteria
  • Executing auditing programs
  • Conducting file reviews
  • Using sampling techniques
  • Conducting in-depth interviews
  • Conducting audit tests
  • Collecting and filing working papers
  • Documentation of results/findings

Preliminary Analysis

  • Analyzing variances between audit criteria and what is found
  • Analyzing potential or real impacts of variances
  • Analyzing root causes of variances
  • Preparing audit observations/ findings on each issue
  • Drafting recommendations to address observations/ findings
  • Debriefing auditee on preliminary observations

Exit Interview

  • Discussion with auditee of observations and recommendations
  • Ensuring all errors of fact or omissions are corrected
  • Determining if more fieldwork required

Auditing Management Systems / Controls

  • Understanding the concept of management systems and controls
  • Challenges association with auditing the functions of management
  • Consideration of “management competencies”
  • Developing suitable audit criteria
  • Developing audit questions to fully explore management functions

The Reporting Phase

  • Importance of balanced reporting
  • Structure of an audit report
  • Report follow-up
  • Use of management and confidential letters

Issues in Auditing

  • Auditing in a municipal setting
  • Developing independence and adhering to ethical standards
  • Coping with external pressures on the audit team
    • Police commissions / boards
    • Police Associations
  • Building auditor / auditee relationships

Completing the Audit Process

  • Presenting audit report to the Chief / audit committee
  • Responsibility for follow-up to ensure compliance

 

 

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