Audit Manual Version 7.1

Audit Manual Version 7.1

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AUSTRALIAN UNIVERSITIES QUALITY AGENCY Audit Manual Version 7.1 July 2010 AUQA Audit Manual, Version 7.1 ISBN 978 1 921561 38 2 Copyright © Australian Universities Quality Agency 2010 Level 10, 123 Lonsdale Street Melbourne, VIC, 3000 Australia Ph 61 3 9664 1000 Fax 61 3 9639 7377 admin@auqa.edu.au www.auqa.edu.au The Australian Universities Quality Agency receives financial support from the Commonwealth, state and territory governments of Australia. TABLE OF CONTENTS ABBREVIATIONS ................................................................................................. 1 ..INTRODUCTION TO VERSION 7.1................................................................... 3 PART 1: GENERAL AUDIT MMA ANUAL.............................................................. 5 1. IINNTRROODUCCTTIIOON TO AUQA ................................................................................................................5 1.1 Context for AUQA ..................................................................................................................5 1.2 AUQA’s Objectives.................................................................................................................5 1.3 ADRI ................................................................................................................................. ...

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AUSTRALIAN
UNIVERSITIES
QUALITY AGENCY







Audit Manual
Version 7.1








July 2010

























AUQA Audit Manual, Version 7.1

ISBN 978 1 921561 38 2


Copyright © Australian Universities Quality Agency 2010


Level 10, 123 Lonsdale Street
Melbourne, VIC, 3000
Australia
Ph 61 3 9664 1000
Fax 61 3 9639 7377

admin@auqa.edu.au

www.auqa.edu.au


The Australian Universities Quality Agency receives financial support
from the Commonwealth, state and territory governments of Australia.


TABLE OF CONTENTS

ABBREVIATIONS ................................................................................................. 1 ..
INTRODUCTION TO VERSION 7.1................................................................... 3
PART 1: GENERAL AUDIT MMA ANUAL.............................................................. 5
1. IINNTRROODUCCTTIIOON TO AUQA ................................................................................................................5
1.1 Context for AUQA ..................................................................................................................5
1.2 AUQA’s Objectives.................................................................................................................5
1.3 ADRI .......................................................................................................................................6
1.4 AUQA Audit Stages ................................................................................................................7
2. BEFORE THE AUDIT VISIT...............................................................................................................9 2. BEFORE THE AUDIT VISIT...............................................................................................................9
2.1 Initiating the Process ...............................................................................................................9
2.2 Panel Selection ........................................................................................................................9
2.3 Preparing for Audit................................................................................................................10
2.4 The Audit Panel’s Investigations...........................................................................................10
2.4.1 The Performance Portfolio10
2.4.2 Portfolio Meeting..........................................................................................................11
2.4.3 Preparatory Visit12
2.4.4 Following the Preparatory Visit...................................................................................12
3. THE AUDIT VISIT.............................................................................................................................13 3. THE AUDIT VISIT.............................................................................................................................13
3.1 Parameters of the Audit Visit ................................................................................................13
3.2 Typical Visit Format..............................................................................................................13
3.2.1 Panel Preparations.......................................................................................................13
3.2.2 Auditee Preparations....................................................................................................14
3.2.3 Interview Sessions ........................................................................................................14
3.2.4 Open Session ................................................................................................................15
3.2.5 In-situ Interviews..........................................................................................................15
3.2.6 Flexibility......................................................................................................................15
3.2.7 Panel-only Meetings.....................................................................................................16
3.2.8 Exit Meeting..................................................................................................................16
4. THE AUDIITT RREEPORRTT..........................................................................................................................17
4.1 General Parameters................................................................................................................17
4.2 Audit Report Content and Writing Process ...........................................................................17
4.2.1 Content and Format .....................................................................................................17
4.2.2 Commendations, Affirmations and Recommendations .................................................17
4.2.3 Writing the Audit Report...............................................................................................18
4.3 Approval of the Audit Report ................................................................................................18
4.3.1 The Definitive Draft......................................................................................................18
4.3.2 Responsibilities of the AUQA Board with Respect to Audit Reports............................18
4.4 The Final Report....................................................................................................................19
4.4.1 The Public Release .......................................................................................................19
4.4.2 Review of Audit Reports................................................................................................19
5. AFTERR THE AUDIITT VIISSIITT .................................................................................................................21
5.1 Feedback................................................................................................................................21
5.2 Sharing Good Practices Identified Through Audit ................................................................21
5.3 Audit Report Implementation ................................................................................................21
5.3.1 Approach to Monitoring ...............................................................................................21
5.3.2 Progress Report............................................................................................................22
5.3.3 Subsequent Audit ..........................................................................................................22
6. AUDIT FEES.......................................................................................................................................23 6. AUDIT FEES.......................................................................................................................................23
PART 2: MANUAL FOR SELF-ACCREDITING INSTITUTIONS .............. 25 MA
7. CCYYCCLLE 2 AUDIITTS OF SELF--AACCCRECREDIITTIINNG IINNSTIITTUTIIOONS.....................................................25
7.1 Overview of Cycle 2 Audits ..................................................................................................25
7.2 Similarities and Differences Between Cycle 1 and Cycle 2 Audits.......................................26
7.2.1 Main Similarities Between Cycle 1 and Cycle 2 Audits................................................26
7.2.2 Main Differences Between Cycle 1 and Cycle 2 Audits26
7.3 Audit Scope ...........................................................................................................................27
7.3.1 Progress Since Cycle 1 .................................................................................................27
7.3.2 Academic Standards and Outcomes .............................................................................27
7.4 Thematic Areas for Audit ......................................................................................................28
7.4.1 Identification of Themes ...............................................................................................28
7.4.2 Definition of Themes.....................................................................................................29
7.4.3 Example Themes and Sub-themes.................................................................................29
7.5 Institutional Audit Panel Composition ..................................................................................31
7.6 Performance Portfolio............................................................................................................31
7.6.1 Required Content32
7.6.2 Appendices....................................................................................................................33
7.6.3 Supporting Material34
7.6.4 Size of Portfolio ............................................................................................................34
7.6.5 Submission and Availability of Performance Portfolio ................................................34
7.7 Prior to the Audit Visit ..........................................................................................................35
7.8 Institutional Audit Visit Program ..........................................................................................36

7.9 The Audit Report...................................................................................................................36
8. FIRST-TIME AUDITS OF SELF-ACCREDITING INSTITUTIONS...............................................39 IRS-TIMIT-ACCREITININITIO
8.1 Overview of First-time Audits...............................................................................................39
8.2 Audit Scope ...........................................................................................................................40
8.3 Institutional Audit Panel Composition ..................................................................................40
8.4 Performance Portfolio............................................................................................................40
8.4.1 Content .........................................................................................................................40
8.4.2 Appendices41
8.4.3 Supporting Material .....................................................................................................41
8.4.4 Size of Portfolio ............................................................................................................42
8.4.5 Submission and Availability of Performance Portfolio................................................42
8.5 Prior to the Audit Visit ..........................................................................................................43
8.6 Institutional Audit Visit Program ..........................................................................................44
8.6.1 Outline..44
8.6.2 Indicative Program for a First-time Audit Visit ...........................................................45
8.6.3 Typical Timeline for an AUQA Audit of an SAI47
9. AUDITING OVERSEAS ACTIVITIES .............................................................................................49 ITINRSCTIVITIE
9.1 Purpose ..................................................................................................................................49
9.2 Policy.....................................................................................................................................49
9.3 Guidelines..............................................................................................................................50
9.3.1 Audit Principles............................................................................................................50
9.3.2 Seven Factors to Consider............................................................................................50
9.3.3 Implementation.............................................................................................................51
PART 3: MANUAL FOR NON SELF-ACCREDITING INSTITUTIONS .... 53 PART 3: MANUAL FOR NON SELF-ACCREDITING INSTITUTIONS .... 53
10. NON SELF-ACCREDITING INSTITUTIONS..................................................................................53 -ACCREITININITIO
10.1 Preparing for AUQA Audits of HEPs under HESA..............................................................53
10.2 Stages in an AUQA Audit of a HEP......................................................................................54
10.3 NSAI Audit Visit Program ....................................................................................................56
10.3.1 Small to Medium-sized Institutions...............................................................................56
10.3.2 Large to Medium-sized and Complex Institutions........................................................57
10.4 The Portfolio..........................................................................................................................57
10.5 Submission of Performance Portfolio....................................................................................58
PART 4: MMA ANUAL FOR GOVERNMME ENT ACCREDITATION
AUTHORITIES ........................................................................ 59
11. SCHEMA FOR THE REVISED APPROACH TO CYCLE 2 AUDITS/REVIEWS OF
GOVERNMENT ACCREDITATION AUTHORITIES BY AUQA IN 2010............................59
11.1 Introduction ...........................................................................................................................59
11.2 Audit/Review Scope and Focus.............................................................................................59
11.3 The Audit/Review Process.....................................................................................................59
11.3.1 Revised Methodology for Cycle 2 Audit/Reviews of GAAs...........................................59
11.3.2 GAA Self-review Submissions.......................................................................................60
11.3.3 Audit Panels..................................................................................................................60
11.3.4 National Expert Group .................................................................................................61
11.3.5 Final Reporting.............................................................................................................61
11.4 Timeframe..............................................................................................................................61
PART 5: AUDITORS MMA ANUAL......................................................................... 63
12. AUDIITT PANELS —— CCOOMPOSIITTIIOON, CCHHARRAACCTTERRISISTIICSCS AND ACCTTIIOONS..............................63
12.1 Extended Peer Review...........................................................................................................63
12.2 Auditor Characteristics ..........................................................................................................63
12.3 AUQA Honorary Auditors — Training.................................................................................64
12.4 Roles and Responsibilities of Panel Members.......................................................................64
12.5 Additional Roles and Responsibilities of the Panel Chair.....................................................66
12.6 Additional Roles and Responsibilities of the AUQA Staff Member.....................................67
12.7 Summary Timeline ................................................................................................................67
12.8 Observers on Audit Panels.....................................................................................................68
12.9 Information Gathering Techniques........................................................................................68
12.9.1 Gathering Evidence Through Interviews......................................................................68
12.9.2 Sampling .......................................................................................................................69
12.9.3 Tracking or Trailing70
12.9.4 Triangulation................................................................................................................70
12.9.5 Styles of Questioning at Audit Visits.............................................................................70
PART 6: APPENDICES ...................................................................................... 73 ..
AAPPPPEENNDDIIXX AA:: QQUUAALLIITTYY AAUUDDIITT..........................................................................................................................................7733
1. IINNTRROODUCCTTIIOON TO QUALIITTY AUDIITT.........................................................................................73
1.1 Quality Audit .........................................................................................................................73
1.2 External Reference Points......................................................................................................73
1.2.1 Institutional Activities in a wider context .....................................................................73
1.2.2 National Protocols for Higher Education Approval Processes....................................74
1.2.3 Benchmarking and Comparative Data .........................................................................74
1.2.4 Audits under the ESOS National Code75
1.3 Self-review.............................................................................................................................75
1.3.1 Value of Self-review......................................................................................................75

1.3.2 Nature of Self-review....................................................................................................76
1.4 Approach to Audit .................................................................................................................77
1.5 AUQA Mission, Values and Vision ......................................................................................77
1.5.1 Mission .........................................................................................................................77
1.5.2 Values ...........................................................................................................................77
1.5.3 Vision...77
1.6 AUQA Structure....................................................................................................................78
1.6.1 Members .......................................................................................................................78
1.6.2 Directors.......................................................................................................................78
1.6.3 Staff...............................................................................................................................79
1.6.4 Register of Auditors......................................................................................................79
1.7 Relations with Other Organisations.......................................................................................79
1.8 Quality Improvement.............................................................................................................80
APPENDIX B: OTHER REFERENCES........................................................... 81
APPENDIX C: EXTERNAL REFERENCE POINTS ..................................... 83
APPENDIX D: FRAMEWORK FOR RISK ASSESSMENT ......................... 85 MEWOME
APPENDIX E: FRAMEWORK FOR STANDARDS, EVIDENCE AND APPENDIX E: FRAMEWORK FOR STANDARDS, EVIDENCE AND
OUTCOMME ES............................................................................... 93
APPENDIX F: DEEWR AUDIT HANDBOOK FOR NSAI HEPs............... 109 WR
APPENDIX G: AUQA POLICIES................................................................... 143
1. ADMIINNIISSTRRAATIIVVE ARRRARANGEMENTS FORR HONORRAARRYY AUDIITTORRS S ((PPOLIICYCY
NUMBBEERR 001)....................................................................................................................................144
2. AUDITING OVERSEAS ACTIVITIES (POLICY NUMBER 002) ................................................147 2. AUDITING OVERSEAS ACTIVITIES (POLICY NUMBER 002) ................................................147
3. RREESPONSIIBILBILIITTIIEES OF THE AUQA BBOOARRDD, PARRTTIICUCULARRLLY IINN RREELATIIOON TO
AUQA AUDIITTS ((PPOLIICYCY NUMBBEERR 003).....................................................................................151
4. CAR RATES (POLICY NUMBER 004) ..........................................................................................154 CAR RA(PICYBER ..
5. CONFLICTS OF INTEREST (POLICY NUMBER 006).................................................................155 5. CONFLICTS OF INTEREST (POLICY NUMBER 006).................................................................155
6. FRREEEDOM OF IINNFORRMMATIIOON POLIICYCY ((PPOLIICYCY NUMBBEERR 011)...........................................157
7. OBBS SERRVVERRS S ON AUDIITT PANELS ((PPOLIICYCY NUMBBEERR 016).....................................................158
8. PRRIVIVACCYY OF IINNFORRMMATIIOON AND FRREEEDOM OF IINNFORRMMATIIOON ((PPOLIICYCY
NUMBER 020) ..................................................................................................................................160 NUMBER 020) ..................................................................................................................................160
9. REVIEW OF AUDIT REPORTS (POLICY NUMBER 024)...........................................................163 REIEITRERT(PICYBER
10. PRROOGRREESS RREEPORRTTS: CCYYCCLLE 1 AUDIITTS TO 2007 ((PPOLIICYCY NUMBBEERR 026).........................164
1111.. TTRRAAVVEELL && AACCCOCOMMMMOODDAATTIIOONN PPOOLLIICYCY ((PPOOLLIICYCY NNUUMMBBEERR 002277))................................................................................116666
12. PROGRESS REPORTS: AUDITS FROM 2008 (POLICY NUMBER 030)....................................171 RORERERTITRO(PICYBER
INDEX ................................................................................................... 173 ..


AUQA Audit Manual, Version 7.1 Introduction to Version 7.1
ABBREVIATIONS


The following abbreviations are used in this Manual. They are explained in context.


ACODE..................................Australasian Council on Open, Distance and E-Learning
ADRI .......................................Approach, Deployment, Results and Improvement
ARC .........................................Australian Research Council
AUCEA..................................Australian Universities Community Engagement Alliance
AUQA.....................................Australian Universities Quality Agency
AVCCAustralian Vice-Chancellors’ Committee (from May 2007 became Universities
Australia)
CAUDIT................................Council of Australian University Directors of Information Technology
CAUL...................................... Librarians
CEO..........................................Chief Executive Officer
CEQCourse Experience Questionnaire
DEEWR........................Australian Government Department of Education, Employment and Workplace
Relations
DEST.......................................ent Department of Education, Science and Training (until
2008)
EFTSL ....................................equivalent full-time student load
ERA..........................................Excellence in Research for Australia
ESOS ............................Education Services for Overseas Students
ESOS Act .....................Education Services for Overseas Students Act 2000
FTE...........................................full-time equivalent
GAAs.......................................government accreditation authorities
GDS..........................................Graduate Destination Survey
HDR.........................................higher degree by research
HEAC...........................Higher Education Advisory Committee
HEP(s) ....................................higher education provider(s)
HESA ......................................Higher Education Support Act 2003
IAF............................................Institution Assessment Framework
© Australian Universities Quality Agency 2010 Page 1 Introduction to Version 7.1 AUQA Audit Manual, Version 7.1
IELTS......................................International English Language Testing System
IMHE.......................................Programme on Institutional Management in Higher Education (of the OECD)
INQAAHE............................International Network for Quality Assurance Agencies in Higher Education
ISO............................................International Organization for Standardization
IT................................................information technology
JCHE ............................Joint Committee on Higher Education
MCEECDYA................Ministerial Council for Education, Early Childhood Development and Youth
Affairs
MCEETYA ..........................Ministerial Council on Education, Employment, Training and Youth Affairs
National Governance
MCTEE ........................Ministerial Council for Tertiary Education and Employment
National Code...............National Code of Practice for Registration Authorities and Providers of
Education and Training to Overseas Students 2007
National Protocols ........National Protocols for Higher Education Approval Processes
NHMRC.................................National Health and Medical Research Council
NSAI(s) ..................................non self-accrediting institution(s)
OECD......................................Organisation for Economic Cooperation and Development
PDF...........................................portable document format
PhDDoctor of Philosophy
Portfolio........................Performance Portfolio
PREQ.......................................Postgraduate Research Experience Questionnaire
Protocols................................National Protocols for Higher Education Approval Processes
QA.............................................quality assurance
QAF(s)....................................quality audit factor(s)
SAI(s) ......................................self-accrediting institution(s)
TEQSA .........................Tertiary Education Quality and Standards Agency
UNESCO...............................United Nations Educational, Scientific and Cultural Organization
URL ..............................uniform resource locator
USBuniform serial bus
VET ..........................................vocational education and training

Page 2 © Australian Universities Quality Agency 2010