To enhance staff capability, the ATO should:
- ensure staff with knowledge or experience in certain industries and businesses are recognised, and have them mentor other less experienced auditors when they are undertaking work in relation to such industries and businesses;
- analyse the underlying causes of objections being allowed to identify common themes and address these directly with auditors and team leaders; and
- ensure that auditors are aware of their own recording and documentation requirements for all compliance activities and ensure that other practice issues arising from the IQF process are addressed.
We agreed with this recommendation and implementation was completed 20 June 2014.
Objections are reviewed monthly and feedback is provided to auditors and their managers. Any systemic issues identified are addressed through feedback and capability sessions for staff. A skilling program was implemented which includes recording and documentation requirements in audits and to address other issues identified through Integrated Quality Framework feedback. The program includes active case management training.
This skilling program incorporates staff development of industry specific knowledge. Experienced auditors will be part of debriefs and panel sessions on industry specific cases to raise the level of understanding on industry practice, and ensure less experienced staff have the benefit of the input from more experienced staff.