Recently, the Belgian federal government implemented stricter measures in the battle against COVID-19. As with every measure, personal responsibility is paramount. By holding an audit of your COVID-19 policy, you take the responsibility to determine whether your organization meets the set requirements and whether the measures indeed lead to the desired behavioral change in your organization.
Social distancing, hygiene measures, office occupation limitations, walking routes, and guidelines for contacts with customers, suppliers and other stakeholders. Most organizations have now drawn up rules for these subjects that should limit the chance of further spread of the coronavirus as much as possible. With organizations at risk of severe sanctions in case of non-compliance with COVID-19 measures, there is a need to gain more assurance regarding the operation of a COVID-19 policy, as well as the related measures and controls.
As the effectiveness of rules largely depends on the behavior and attitude of your employees, this requires an audit that looks beyond policy and what is on paper. This can be done by including soft controls in the audit approach. Ultimately, it is about achieving a structured change in behavior and therefore about believing, understanding, willingness and adaptability. Meanwhile, a number of internal audit functions have now successfully made use of the KPMG soft controls methodology in an audit of their COVID-19 policy.
With our approach, we propose working together on a program that suits the specific context of your organization. We can guide and support you with the tools we have developed in recent years and the insights we have gained through using our proven methodology numerous times in a variety of audits. The activities in the context of this audit concern both the hard policy-related side and - based on KPMG's soft controls methodology - the soft behavioral and culture component.
The audit approach may include any of the following activities:
In our feedback, we report concisely and insightfully about the activities mentioned and we answer the following questions: