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DRONES & THE INTERNAL AUDITOR
Deepak Wadhawan CIA,CPA
Mobile:+ 91 9818 020 587, email: deepak@dewa.in
May 2019
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
+
Drone technology – HOW DOES IT WORK?
Dronetechnology
photography
sensors
payload
Photography
● Photogrammetry
● GIS
● Infrared
Sensors
● Gas detection
● Odor sensing
Payload delivery
● Transportation
● Payload drop
+
dewahelpdesk.com
Drone technology has
become a valuable tool
for business that have
outdoor &
geographically wide
operations
IIA 3-lines of defense
Drone technology as controls
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
USAGE OF DRONES IN OIL & GAS
Power Distribution
Services Used
● OHL Tower Inspection
● Corridor Mapping
● Corona Detection
Methods Used to Achieve Inspection
● EO Inspection
● Thermal Inspection
● Lidar Mapping
Detecting changes over two time
periods
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.
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.
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
O&M
Operations & Management
Good luck

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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 +
  • 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 + 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
  • 8. USAGE OF DRONES IN OIL & GAS
  • 9. Power Distribution Services Used ● OHL Tower Inspection ● Corridor Mapping ● Corona Detection Methods Used to Achieve Inspection ● EO Inspection ● Thermal Inspection ● Lidar Mapping
  • 10. Detecting changes over two time periods
  • 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