Internal audits of business areas where line management is fully aware and transparent about the fact that internal controls are not in place make little sense.
Internal control self-assessments are a very cost-effective tool to get started with improving or reviewing the internal control status of drone operations.
What makes a good self-assessment is the quality of the questions asked. Targetted and specific questions across a range of important topics will almost always yield meaningful results. Some participants will only through the questions in the self-assessment become aware of topics that need attention.
Internal-control self-assessment results can be used by senior management to set priorities and assign responsibilities for corrective actions.
Once line managers self-report corrective actions as being completed an internal audit of drone operations might be considered. The objective of the audit then is to independently verify that internal controls are in place and work as intended.
I am still polishing the internal control self-assessment template and will make it available for download when ready.
If you want to be notified when it’s available, register below. If you’re in a hurry, send me a message. Or you can check out the free audit work program template for drone operations. That’s already available and will provide you with plenty of pointers to develop your own internal control self-assessment.