Mentoring, Its Applications, Performance Management Audit

1. By Tushar Bangani

2.  A mentor is an individual with expertise
who can help develop the career of a
mentee. The mentor guides, trains, advises,
and promotes the career development of the
mentee.
 Two types of mentoring functions:
◦ Career
◦ Psychosocial

4.  Career Functions: Help the mentee learn
the ropes and prepare for career
advancement.
◦ Coaching
◦ Challenging assignments
◦ Exposure and visibility
◦ Protection

5.  Psychosocial Functions: Help the mentee
develop a sense of competence and clarity
of identity.
◦ Role-Modeling
◦ Acceptance and confirmation
◦ Counseling
◦ Friendship

6.  Offer advice that helps mentee develop –
role is NOT to make decisions for mentee or
micromanage.
 Train to be efficient. Guidance and advice for one
mentee may also be appropriate for another.
 Be aware of potential pitfalls: overdependence of
mentee, mentee exploitation of mentor’s influence.
Be sensitive to difference between developing a
mentee and using a mentee.
 Be aware of dynamics of relationship: Developmental
needs may change.

8. An independent auditing process to evaluate the
measures put in place by management to ensure
that resources have been procured economically
and used efficiently and effectively.

9. Performance Auditor’s domain
Commitmen
t
Input Action/producti
on
Output Outcome
Purpose
defined
Resources
assigned
Activity
undertaken
Goods and
services
provided
Objectives
met
Performance dimension
Economy
•Physical
and
financial
•Amount
•Timing
•Quantity
•Quality
Efficiency
Productivity
Unit cost
Operating ratios
Output
effectivenes
s
Level
Quantity
Timeliness
Quality
Price Cost
Customer
satisfaction
Outcome
effectivenes
s
Mission and
goal
achievement
Financial
viability
Cost benefit
Cost
effectiveness
Programme dimension
Auditor
should be
careful not
to stray into
political
terrain
But, audit
findings can
include
reflections
on policies
Cross-cutting performance aspects
Compliance with laws and regulations; validity, reliability and
availability of information; maintaining underlying values;

10.  Determine selection criteria country by
country
 Added value important
 Important problem / problem area
 Risk
◦ Substantial budgets, sudden increase in budgets
◦ Traditional risk areas
◦ New, urgent activities
◦ Complex management arrangements
◦ Performance information not updated

11. Audit criteria – what should be
Audit evidence (condition) – what is
Audit finding – what is compared with what should be
Determine the causes and effects of the finding
Develop audit conclusions and recommendations
Estimate likely impact of recommendations
Audit cause – the programme (intervention)