Measures of Central Tendency: Mean, Median and Mode
Drones & the internal auditor
1. DRONES & THE INTERNAL AUDITOR
Deepak Wadhawan CIA,CPA
Mobile:+ 91 9818 020 587, email: deepak@dewa.in
May 2019
2. Discussion layout on using drones in internal audit
USING DRONE TECHNOLOGY AT WORK
● Industry specific use of drones
● The 3 lines of defense
● Drone technology as controls
- As controls in second line
- As controls in first line
ROLE OF INTERNAL AUDIT
● Assessing the Business need
● Drone strategy formulation &
implementation guidelines
● Operations & Management (O&M)
● Drone Governance
● Assurance services
Auditor Competencies for drone based
control review
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3. Drone technology – HOW DOES IT WORK?
Dronetechnology
photography
sensors
payload
Photography
● Photogrammetry
● GIS
● Infrared
Sensors
● Gas detection
● Odor sensing
Payload delivery
● Transportation
● Payload drop
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dewahelpdesk.com
4.
5.
6. Drone technology has
become a valuable tool
for business that have
outdoor &
geographically wide
operations
IIA 3-lines of defense
Drone technology as controls
7. Holcim Lafarge
Tanzania
Using drones to optimize
cement plant efficiency
● Quarry inventory management
(PHYSICAL VERIFICATION)
● For a smooth operation from
Quarry to Cement Plant
● The drones will even be used
for community relations
9. Power Distribution
Services Used
● OHL Tower Inspection
● Corridor Mapping
● Corona Detection
Methods Used to Achieve Inspection
● EO Inspection
● Thermal Inspection
● Lidar Mapping
11. Industry specific use of drones
Mining, Quarries & Aggregates
● Site Survey
● Volume of Bulk Material Verification
● Cut & Fill Changes
● Traffic Management
● Pilferage Management
Oil & Gas
● Right-of-way inspections
● Flare stack inspections,
● Roof inspections
● Tailing pond inspection
Transmission Towers
● Getting accurate information for tendering
● Increasing cost & product efficiency during
construction phase
● Getting O&M efficiencies
● Asset verification
● Predictive maintenance & monitoring
safety – OHL Tower inspection
Agriculture
● Mapping, Replanting Decisions
● VRA Crop Inputs, Yield Estimation
● Irrigation planning, Soil/Vegetation
Moisture Monitoring, Drainage,
● Spraying services, Crop Insurance
Claims,etc.
12. Mission of Internal Audit
The Mission of Internal Audit articulates what
internal audit aspires to accomplish within an
organization. Its place in the New IPPF is
deliberate, demonstrating how practitioners
should leverage the entire framework to
facilitate their ability to achieve the Mission.
To enhance and protect
organizational value by providing
risk-based and objective
assurance, advice, and insight.
13. Role of CRO/CAE
● Assessing emerging risks/oppurtunities
● Drone strategy formulation & implementation guidelines
● Operations & Management (O&M)
● Drone Governance
● Assurance services
● Auditor Competencies for drone based control review