1. FINAL MACRO-PROCESS – INTERNAL AUDIT AND MEASUREMENT PROCESS
The activity of internal audit of the “Music School Organization”, in line with the “Mission” and initiated a collaborative dialogue and discussion with stakeholders, ensures that the musical formative action is carried out in the best conditions of effectiveness and efficiency. The School Leadership believes it is necessary and useful to bring out, in a climate of loyal collaboration, a greater knowledge of the strengths but also the inconsistencies, disagreements, conflicts, missed targets, and problems that have emerged, both regarding the adequacy of procedures and their effectiveness.
It is aware that the possibility of systematically investigating the causes is a source of knowledge for the staff, allowing them to understand, deal with and resolve all the criticalities highlighted, transforming them into opportunities with the consequent creation of added value.
Given the importance of internal audits, he considered it appropriate to train, in-depth, the teaching staff in charge of audits by taking as a general reference the international standard ISO 19011:2018 (Guidelines for audits of management systems).
This training allowed the teachers of the “Music School Organization” in a conscious way to learn, listen and receive input on how to improve activities, but also to:
■ effectively plan and organize work;
■ prioritize the Formative Processes and focus on the most significant aspects;
■ verify the accuracy of the information;
■ evaluate those factors that may affect the reliability of assessments;
■ prepare clear and concise audit reports.
This way allows all staff to strengthen their autonomy and deepen their knowledge, but also wants to make them participate and be responsible for the improvement, development, and determination that a climate of fair collaboration necessary for participatory growth by reducing, in fact, the dynamics of conflict among staff and potential conflicts of personal or professional interest.
The principles that characterize the exercise of the internal audit function of the “Music School Organization” are:
■ Integrity: The integrity of the internal auditor establishes a relationship of trust, loyal cooperation, and thus forms the basis for the reliability of his or her judgment.

■ Objectivity: Gathering, evaluating, and communicating information relevant to the activity or Process under review, assessing all relevant facts in a balanced manner, without being unduly influenced by other people, personal or professional interests in making own judgments.
■ Confidentiality: The internal auditor must respect the value and ownership of the
information he or she receives, and must not disclose it without authorization unless required by law or ethics.
■ Competence: The internal auditor shall use the most appropriate range of knowledge, skills, and experience in performing his/her services.

1.1 The annual planning of internal audits
The annual planning of internal audits of the “Music School Organization” is the most important step in the Process of Internal Audit and measurement. For this reason, the following Operating Procedure is provided:
■ OP-32 ARRANGEMENTS FOR ANNUAL PLANNING, CONDUCTING AUDITS AND
MANAGING.
It is the responsibility of the Internal Audit Manager to plan audits annually so that, on the one hand, the Macro-processes requiring monitoring are mapped out and, on the other hand, independence between the assigned auditor and the Macro-Process being audited is ensured.
In the school context, the audit takes on a strategic role in the evaluation of the educational Macro-Process, based on pre-established standards, requirements, and indicators known to the “Music School Organization”. In addition, the audits are documented by a written report (Internal Audit Report) that must be delivered to the Director who will attach it to the documentation he needs to draw up the Improvement Plan.
In determining how to plan for internal audits, School Leadership considers the objectives set and the importance of the individual Processes to be audited. These considerations are coupled with the associated risks and opportunities, data from previous audits, and the need to review its effectiveness and efficiency.
To carry out audits effectively, the criteria for the audits that will be followed have been defined, including all reasoning relating to the communication of audit results and the management of any actions required as a result of the outcome of an audit.
Annual Planning for the Internal Audit of the “Music School Organization” is conducted by takes place the following steps:
■ Phase 1: By September 15, the Quality Assurance Manager convenes the first meeting of the Internal Audit Manager with the Audit Group and the Process-Procedure Managers with the objective of:
analyze the risks and opportunities previously identified by Process/Procedure Managers;
analyze previous Audit Reports and identify critical issues for each individual Process/Procedure;
establish the priority level and Processes/Procedures to be audited;
establish documentation to be verified;

identify Auditors and prepare the schedule and Annual Audit Plan.
■ Phase 2: The Quality Assurance Manager submits the Annual Plan for approval by the Director.
■ Phase 3: By October 15, the Audit Manager convenes the second meeting with the
Audit group with the objective of:
prepare Checklists for each Process;
communicate the Annual Plan calendar and programs to all Auditors.
1.1.1 The conduct of Internal Audit
Conducting the Internal Audit of the “Music School Organization” is done by following the steps:
■ Phase 1: The day before the Audit, the Audit Manager convenes the opening meeting
with the Audit group involved with the aim of:
verify that all checklists are ready;
verify that Auditors are present and available;
fine-tune the Audit program for the following day.
■ Phase 2: The day of the Audit is carried out by transcribing a sufficient number of objective
evidence to determine the conformity, effectiveness, and performance of the audited Process with the aim of:
record the Auditors’ answers directly on the Check-lists;
analyze reference documentation;
transcribe any comments provided by the Auditors and those noted;
identify, together with the Auditors, possible actions for improvement.
1.1.2 Managing the documentation of results
The management of the documentation of the results of the Internal Audit of the “Music School Organization” is done by following the steps below:
■ Phase 1: The day after the audit, the Quality Assurance Manager convenes the closing
meeting of the Internal Audit Manager with the Audit Group and the Process-Procedure Managers with the objective of:
analyze the completed Audit Reports and identify the most effective improvement
actions;
prepare the Audit Report following the Module below:
 MO-36 VERIFICATION OF THE SELF-ASSESSMENT AND IMPROVEMENT PROCESS
■ Phase 2: All Audit Reports will be communicated to the respective Process/Procedure
Managers with the objective of:
implementare gli eventuali miglioramenti proposti.
1.2 Identification, monitoring, and evaluation of critical activities in the Internal Audits and Measurement Process
The approach that underlies the evaluation system, from the point of view of content and methodology, is the structured self-evaluation and is in effect an important component of the process of active change in the “Music School Organization”.
The monitoring and evaluation activity stands as an indispensable support to change, since it acts at the same time on two juxtaposed and interconnected levels:
■ process monitoring: the implementation, verification, and control of the process is aimed
at identifying and correcting any errors;
■ evaluation of the Process: is understood as a path that, starting from the reflection on the
results achieved concerning the objectives set, pose a reflection in the sense of the design choices made, the tools adopted and the same objectives set about the context and the resources deployed.
Different levels of reflection, therefore, are both functional to make the experience of change important not only as an experience in itself, but also as a moment of growth and learning for those who participated and, therefore, an asset for the future. 1.2.1 Formation of the “active and participatory” evaluation team
The Quality Assurance Manager appoints the Coordinator of the Reference Evaluation Group within which each person has a task as defined as possible concerning the management and implementation of project activities.
Collaboration within the Evaluation Group allows for the sharing of ideas and suggestions for improvement that are functional to the smooth running of activities.
This model determines shared monitoring of the activities: given the different roles in the project, the starting point for effective control of the implementation progress is a continuous sharing, at several levels, between the person in charge of monitoring and those who carry out the activities of objectives, expected results, data, approaches to be adopted, strengths and any criticalities encountered in the implementation of the project.
This will allow those who carry out the monitoring not only to have a greater wealth of information but also to fully understand the mechanisms and dynamics of organizational and relational types connected to the implementation of the activities but not immediately evident.
1.2.2 Identification of critical activities in the Internal Audits and Measurement Process
Seven critical activities were identified in the Internal Audit Process (CL-10 Internal Audit Process Checklist):
■ Implementation of Procedures;
■ Information for teaching and non-teaching staff.
1.2.3 Monitor and verify critical activities of the Internal Audits and Measurement Process
It is the starting point for checking the progress of the activity carried out, fully understanding the process activated, and evaluating the results.
The people in charge of the Evaluation Group fill in the Check List (CL-10 Internal Audit Process Checklist) and, once it has been completed, it must be handed over to the Coordinator of the Evaluation Group, who has the task of drawing up a report on the data obtained and, if necessary, preparing an improvement plan to be implemented for the days of the exams and tests of the following school year.
1.3 Flowchart of the Internal Audit and Measurement Process
In the present paragraph, it comes supplied, under the shape of the flowchart, the graphical representation of the Process of management of the documental flow.
In particular, the flowchart highlights:
■ the planned activities;
■ the persons involved;
■ the inputs and outputs.