internal audit plan 2006-07-dr16251

Agoodman

Informations

• Publié par: Racin
• Nombre de lectures: 33
• Langue: English

Extrait

CORPORATE GOVERNANCE GROUP – 22 JUNE 2006 ITEM 4

INTERNAL AUDIT PLAN 2006/07

REPORT OF THE BOROUGH TREASURER


Summary

1. The Group considered the 5-year internal audit plan at its meeting held on
12 July 2005. In conjunction with officers, the Council’s internal auditors,
Bentley- Jennison, have reviewed the plan for 2006/07 in the light of changed
circumstances and potential risks.

2. The results of this review are incorporated into the attached revised internal
audit plan. Members will notice that there has been little change from that
previously presented.


Financial Comments

The proposed plan will be progressed within approved budgets

Section 17 Crime and Disorder Act

The internal audit plan will assist in preventing fraud and other crime.

Diversity

The proposed audit of recruitment and selection processes will assist in assessing
the Council’s arrangements for ensuring equality.

Background Papers Available for Inspection: Nil

Rushcliffe Borough Council Audit Needs Assessment Update
June 2006 2006/2007



























Bentley Jennison

RISK MANAGEMENT LTD


INTERNAL AUDIT

AUDIT NEEDS ASSESSMENT UPDATE
AND PERIODIC PLAN

RUSHCLIFFE BOROUGH COUNCIL

FOR THE YEAR 2006/07


DRAFT





Presented at the Corporate Governance Group of: 22 June 2006

Contents Rushcliffe Borough Council Audit Needs Assessment Update
June 2006 2006/2007







CONTENTS


Page Section
1 Introduction 1

2 Considerations when updating the Audit Plan 1

Appendices

A Periodic Audit Plan 2006/07

B The Audit Fee



















This report has been prepared for our client and should not be disclosed to any third parties without
written consent by both Bentley Jennison and the client. Whilst every care has been taken to ensure
that the information provided in this report is as accurate as possible, based on the information provided
and documentation reviewed, no complete guarantee or warranty can be given with regard to the advice
and information contained herein.



© 2005 Bentley Jennison Risk Management Ltd






Contents Rushcliffe Borough Council Audit Needs Assessment Update
June 2006 2006/2007




1. Introduction

Bentley Jennison were appointed as internal auditors to the Council for a five year period from
2005/06 – 2009/10. This audit needs assessment update document sets out the annual internal
audit plan for the year 2006/07. The details have been taken from the original five year
strategic plan and slightly updated based on discussions with the Borough Treasurer.


2. The Updated Audit Plan

The only minor amendment to the annual plan, is the reduction in time on the Child Protection
review from 8 to 3 days. The audit will specifically focus on CRB checks for leisure services
staff. The remaining 5 days will be used on Contracts and Tendering, whereby specific
schemes will be selected for audit review.

An updated Annual Plan for 2006/07 is included at Appendix A.





Bentley Jennison
June 2006


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APPENDIX A

RUSHCLIFFE BOROUGH COUNCIL

PERIODIC INTERNAL AUDIT PLAN - 2006/2007

The periodic audit plan sets out in more detail the internal audit coverage planned for 2006/07. We have also included a cross-reference to the high level
objectives of control as defined in GIAS and by the IIA, to demonstrate how the work we perform addresses the responsibilities of internal audit.

Objectives of risk, control and governance: -
1 Establish and monitor the achievement of the organisation’s objectives.
2 Identify, assess and manage the risks to achieving the organisation’s objectives.
3 Formulate and evaluate policy, or provide policy advice, within the responsibilities of the Accounting Officer.
4 Ensure the economical, effective and efficient use of resources.
5 Ensure compliance with established policies, procedures, laws and regulations, including the organisation’s own governance arrangements.
6 Safeguard the organisation’s assets and interests from losses of all kinds, including those arising from fraud, irregularity or corruption.
7 Ensure the integrity and reliability of information, accounts and data.

Area for Client Sponsor Scope of the audit Objectives to be covered as per list Audit approach Provisional Audit
coverage above timing days
1 2 3 4 5 6 7
Work where we will provide a formal opinion

Child Protection Tom Grainger, To establish what policy is in place Systematic 3
Head of HR covering Child Protection issues, linked
with training programmes, Criminal Record
Brian Knowles,
Bureau checks, and other risk reduction
Head of Leisure
measures.
HR – Recruitment Tom Grainger, Ensuring the Council employ the right staff Systematic 10
& Selection Head of HR for the right job fairly.
Licensing David Banks, To review the processes involved around Systematic 5
Legislation alcohol and entertainment licensing.
Treasury Colin Bullet, This is a key financial system, but will be 5
Management Borough Treasurer reviewed to address the identified risk.
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Area for Client Sponsor Scope of the audit Objectives to be covered as per list Audit approach Provisional Audit
coverage above timing days
1 2 3 4 5 6 7
Financial Colin Bullet, To assess the financial strategy, Systematic 8
Planning & Borough Treasurer challenging the assumptions made.
Forecasting

Corporate Colin Bullet, Assessing the Council’s governance Checklist 8
Governance Borough Treasurer framework, including policies and
procedures and SIC.
Customer Shirley Woltman, Base around the customer services Systematic 10
Services Customer Services strategy the review will address service
Manager delivery, customer views, consultation
process and complaints.

Risk Josie McGuirk, To assess the risk management Checklist 5
Management Deputy Chief framework, providing the Council with
Executive assurance on current arrangements.

Money Neil Morton, Head To assess the money laundering Systematic 5
Laundering of Finance arrangements within the Council.


Accountancy and Colin Bullet, Review of the controls in place for the Systematic 10
Budgetary Borough Treasurer general ledger system (eg journals, control
Control accounts).
Cash Collection Colin Bullet, To assess cash collection procedures and Systematic 10
and Banking Borough Treasurer ensure bankings have been undertaken
appropriately.

Debtors Colin Bullet, A risk based review of the debt collection 10
Borough Treasurer processes.

Creditors Colin Bullet, A risk based review of the new creditors Systematic 10 rer system. This will be done in two phases.
The first phase will be on the development
process and the second will be on the
accuracy of transactions/operations.

Payroll Colin Bullet, Review of the Council’s payroll operations Systematic 10
Borough Treasurer for making payments to its employees (this
includes expenses payments).
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Area for Client Sponsor Scope of the audit Objectives to be covered as per list Audit approach Provisional Audit
coverage above timing days
1 2 3 4 5 6 7
Review of the systems for the accurate
Housing Benefits Colin Bullet, Systematic 10
and timely processing and payment of
Borough Treasurer
benefits.
Review of the systems for accurate and
Council Tax and Colin Bullet, 15
timely billing and collection of council tax
NNDR Borough Treasurer
and NNDR.
Estates J