Identifying needs for auditing functions
The final in our series of TNA templates is aimed at auditing roles.
Training Needs Analysis – Generic Skills for Audit Jobs
The training needs analysis is used by any organization to determine areas of job performance in which an employee needs training. In order to effectively evaluate risk, assess sufficiency of controls, identify process improvement opportunities, and effectively communicate with management, the audit team must have a good understanding of the organization’s industry, products, services, and methods of doing business. The survey or assessment pinpoints the skills that the employee needs in a particular job in the audit or accounting department. Through training the audit team becomes more aware of the company’s efforts to maximize revenues, reduce overhead costs, and actively support other colleagues.
Participants only answer questions in Part II, Part III, and the Nos. 1-3 in Part IV.
Part I Importance of the Training
Sponsor: _______________________ Date ______________________
Context of Request: [ ] Organizational [ ] New Initiative [ ] Management request
[choose one & give _________________________________________________________
details] _________________________________________________________
Organization’s Objective/Goal: _________________________________________________
Part II Target Participants
Name ______________________ Current job position ________________________
Instruction: Tick mark on the most appropriate box.
1. Current Job Responsibility: [ ] Audit staff
[ ] Accounting Staff
[ ] Tax specialist
[ ] Others (specify) _________________
2. Department you work in: [ ] Audit Department
[ ] Sales Department
[ ] Accounting Department
[ ] Others (specify)_________________
3. Educational Background [ ] Degree/ Masters in Business Administration
[ ] Degree/ Diploma in Management Accounting
[ ] Degree/ Diploma in Financial Management
[ ] Others (specify)_________________
4. Current Skills Possessed [ ] Basic IT knowledge
[ ] Solid business, technical and process skills
[ ] People management
[ ] Communication and listening skills
[ ] Others (specify) __________________
5. Skills Needed: (check the skills [ ] Auditing and Controls
training which will be required [ ] Auditing Application Systems
in your job in the future) [ ] Audit Planning
[ ] Minimizing Risks
[ ] Others (specify)__________________
Part III Target Skills and Training Needs
(The skills with the most checked “minimal knowledge” or “no knowledge” will be recorded as a target skill.)
High Adequate Minimal No Expert Know- Know- Know- Know- ledge ledge ledge ledge
Team building [ ] [ ] [ ] [ ] [ ] Success plan creation [ ] [ ] [ ] [ ] [ ] Being right but not making others wrong [ ] [ ] [ ] [ ] [ ] Trust [ ] [ ] [ ] [ ] [ ] Dishonesty [ ] [ ] [ ] [ ] [ ] Avoidable arguments [ ] [ ] [ ] [ ] [ ] Information collecting techniques [ ] [ ] [ ] [ ] [ ] Honesty in an open environment [ ] [ ] [ ] [ ] [ ] Detecting patterns of dishonest answers [ ] [ ] [ ] [ ] [ ] Adapting top questions for auditing [ ] [ ] [ ] [ ] [ ]
Part IV Project Planning
1. When will the training be conducted? [ ] Weekend [ ] Weekdays
[ ] Other timing (specify) ________________
2. Where will the training be held? [ ] Organization’s Training Center
[ ] Out-of-town Venue
[ ] Off-site Venue
3. How will the new knowledge be imparted? [ ] On-the-job learning [ ] Workshop
[ ] Others (specify) _____________________
4. Estimated Budget: ________________________________________________________
5. Required Personnel or Resources: ____________________________________________
6. Estimated Completion Date: _______________________________________________
Part VI Conclusion
Without a skilled set of employees business offices cannot function. The participating audit executive or audit staff must possess professional competencies after the training in order to help the business grow. The completed skills training program improves the performance of the employees and create and maintain positive relationships with all other departments of the company.
Can the workshop/training address the identified skill needs? What else can this training address? ___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Posted by Mike Morrison 
We are sometimes asked to produce a training plan for our department or team.. where do we start?
For each level of training need there are two types:
As a simple system, a Training Needs Analysis is comprised of inputs and outputs with some form of change process in between. The primary output of a TNA consists of recommendations and accompanying reasons as to what should be done, to who and why. A TNA doesn’t always lead to training as a solution. Its conclusions (outputs) might be that training is not needed or that some other course of action is more appropriate (e.g., job aids, improved measurement and feedback, goal clarification and even job or work redesign). It is also possible that TNA will lead to training plus something else. And, of course, there is always the possibility that a TNA will result in a decision to do nothing at all. The inputs to TNA are informational, including its triggers, and vary with the occasion.
