Audit Insights - Winter 2024

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Volume 2, Issue 4

Tracking Risk Mitigation

Defining Actual situation (Current Risk)

Developing/ calculating metrics for current risk situation and the level of risk that is tolerable

Analyzing current risk level vs. tolerable (target) risk level

Developing a plan to get from current to target (this is the mitigation plan)

Monitoring/ reporting mitigation progress to verify we are on track

Tracking Risk Mitigation Example In our last newsletter, we discussed risk response strategies for threats and opportunities. This newsletter ERM section demonstrates how to track risk mitigation plans with a simple example. In our next issue, ERM section will discuss incorporating ERM into routine operations.

Risk: A high staff turnover rate

Calculation of current (high) turnover rate and the tolerable turnover rate

Gap analysis of current turnover rate vs. the tolerable turnover rate

Risk treatment plan: Employee satisfaction surveys, Compensation & benefits study

Continuous monitoring and reporting of staff turnover rate

Client of the Quarter Internal Audit is excited to recognize Donna Nemeth, Administrative Secretary at Real Estate Management, as this quarter’s Client of the Quarter. Even though Donna is new to the district, she has proven to be a quick study. She provided timely information, valuable insights, and proactive support during the Facilities Use Management audit. Donna is always available and quickly responds to calls and emails, making everything run much smoother. Her dedication and her never saying, “that’s not my responsibility” attitude truly stand out! Donna’s hard work makes a difference, and we appreciate her efforts and willingness to go the extra mile. Congratulations, Donna!

Internal Audit Mission Internal.Audit@ocps.net

We provide independent, objective assurance that adds value and enhances the district’s performance, accountability, and transparency.


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