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					            Internal Audit Work Programme - by type of work                                                                                                                                                                        Appendix C


Anti Fraud and Corruption work                      Key risks to be covered                                                                            Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                    Assessment   Type                    Days      Days      Days   Date                          Auditor
        Contract letting                            a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation          Medium     ACW          20                              20                Head of Finance       JG
                                                    c) Corruption
F       NFI Payroll Investigation work              a) payroll fraud b) Low score on the U of R                                                        High      AFW          10          10        10       30                 Benefits and          JG
                                                                                                                                                                                                                                Exchequer
        Travel and Subsistence                      a) Fraudulent claims b) Inaccurate payments                                                       Medium     AFW                      15                 15                 Benefits and          JG
        Cash Office                                 a) Inaccurate processing of income - affecting cash flow decisions b) Fraud/theft c) Accounts     Medium     AFW                                          0                 Exchequer
                                                                                                                                                                                                                                Benefits and          JG
F       NFI Benefits Investigation work             could be qualified b) Low score on the U of R
                                                    a) Benefits Fraud                                                                                  High      AFW          10          10        10       30                 Exchequer
                                                                                                                                                                                                                                Benefits and          JG
F       NFI Creditors Invesitgation work            a) Creditors Fraud b) Low score on the U of R                                                      High      AFW          10          10        10       30                 Exchequer
                                                                                                                                                                                                                                Benefits and          JG
                                                                                                                                                                                                                                Exchequer
        Income collection - spot checks             a) Theft/Fraud                                                                                    Medium     AFW          20          20        20       60                 Head of Finance       JG
        Petty Cash Imprest Accounts - spot checks   a) Theft/Fraud                                                                                     Low       AFW          20          20        20       60                 Head of Finance       JG
        Development Control                         a) Planning Legislation is not adhered to b) Government targets are not met c) Corruption d)       High      AFW                                20       20                 Planning and          JG
        Developer contributions                      Income is not maximised
                                                    a) Planning Legislation is not adhered to b) Corruption c) Income is not maximised                 High      AFW          5           20                 25                 Transportand
                                                                                                                                                                                                                                Planning              JG
                                                                                                                                                                                                                                Transport




                                                                                                                                          Page 1
             Internal Audit Work Programme - by type of work                                                                                                                                                                        Appendix C


Anti Fraud and Corruption work                         Key risks to be covered                                                                          Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                     Assessment   Type                    Days      Days      Days   Date                          Auditor
         Contract letting                              a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation        Medium     ACW          20                              20                Head of Finance       JG
                                                       c) Corruption
Key Financial Systems
         Payroll / PAYE (managed Audit)                a) Ghost employees set up b) Inaccurate payments made c) Inaccurate deductions made              High      KFS          20          15        20       55     October     Benefits and          JG
                                                                                                                                                                                                                                 Exchequer
         Accounts Payable (managed audit)              a) Inappropriate/fraudulent payments b) budgets exceeded                                         High      KFS          15          15        15       45     November    Benefits and          JG
F        Accounts Receivable (managed audit)           a) Council's cashflow affected b) Income not maximised                                           High      KFS          15          15        15       45     November    Exchequer
                                                                                                                                                                                                                                 Benefits and          JG
                                                                                                                                                                                                                                 Exchequer
         National Non-domestic Rates (managed audit)   a) Non compliance with legislation b) Inaccurate calculation of contribution to pool c)          High      KFS          20          20        20       60     June        Benefits and          JG
                                                       Qualified accounts                                                                                                                                                        Exchequer
F        Housing Benefits (managed audit)              a) Non compliance with legislation b) Inaccurate/inappropriate payments made c) Accounts         High      KFS          20          20        20       60     May         Benefits and          JG
                                                       qualified                                                                                                                                                                 Exchequer
         Council Tax (managed audit)                   a) Non compliance with legislation b) Income collection not maximised c) Accounts qualified      High      KFS          20          20        20       60     August      Benefits and          JG
                                                                                                                                                                                                                                 Exchequer
F        General Ledger (managed audit)                a) Inaccurate information for management decisions b) Budgets exceeded c) Qualified              High      KFS          20          20        20       60     August      Head of Finance       JG
                                                       accounts
F        Fixed Asset Register (managed audit)          a) Non compliance with accounting standards b) Qualified Accounts                                High      KFS           5           5         5       15     April/May   Head of Finance       JG
F        Treasury Management (managed audit)           a) Inappropriate cashflow decisions - income not maximised b) Legislation/Internal polices       Low       KFS          10          10        10       30     September   Head of Finance       JG
                                                       not complied with




                                                                                                                                            Page 2
             Internal Audit Work Programme - by type of work                                                                                                                                                                            Appendix C


Anti Fraud and Corruption work                         Key risks to be covered                                                                           Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                      Assessment   Type                    Days      Days      Days   Date                          Auditor
         Contract letting                              a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation         Medium     ACW          20                              20                Head of Finance       JG
                                                       c) Corruption
Strategic Risks
          Waste Management and disposal PFI            a) Poor waste minimisation b) Low levels of Recycling                                             High       SR                      25                 25                 Countryside and       JG
                                                                                                                                                                                                                                  Waste
         Insurance                                     a) Inappropriate assessment of uninsured losses b) inaccurate claims record for                   Low        SR                      20                 20                 Head of Finance       JG
                                                       management information
         Governance / Risk Management                  a) Non compliance with CPA requirements b) Ineffective framework for SIC reporting               High        SR          15                    15       30                 Head of Finance       JG
         Health and Safety                             a) Non compliance with H&S Legislation - legal action/penalties                                 Medium       SR          15                             15                 Head of Finance       JG
         Use of Consultants                            a) Fined by the Inland Revenue b) Inappropriate people being appointed c) Insufficient          Medium       SR                                15       15                 Head of Finance       JG
                                                       budget available to meet the consultants costs d) Scope of work not clearly defined - work
                                                       not completed on time/to required standard
         Contract monitoring                           a) Non-compliance with Contract rules of Procedure b) Contract spec not met c) Contract          Medium      SR                      20                 20                 Head of Finance       JG
                                                       costs exceeded
         Procurement (service role)                    a) Inappropriate suppliers used b) Inefficient purchasing practices (Gershon)                     High       SR                                          0                 Head of Finance       JG
         Budget Monitoring                             a) Inaccurate Information b) poor decision making                                                 High       SR          20                             20                 Head of Finance       JG
         Capital planning / programme                  a) Ineffective project management - budgets exceeded/deadlines exceeded/outcome does              High       SR                                25       25                 Head of Finance       JG
                                                       not meet client needs
         MTFS                                          a) Council's financial targets are not realised b) Budget pressures c) Increases in Council       High       SR                                15       15                 Head of Finance       JG
                                                       Tax
         Recruitment (process)                         a) Delays in appointing staff - disruption to service delivery b) Non compliance with             High       SR                      20                 20                 HR                    JG
                                                       employment legislation C) CRB failure
         Absence Management                            a) Council's sickness policy not being adhered to b) Inaccurate information for performance       High       SR          15                             15                 HR                    JG
                                                       management
         Code of Conduct / HR Policies & Procedures    a) Staff not being managed consistently/to the Council's standards required standards b)         Medium      SR          15                    15       30                 HR                    JG
                                                       New managers not being aware of the required standards and related procedures
         Establishment Control                         a) Inaccurate information b) Poor cost control c) Poor resource management                        High       SR          20                             20                 HR                    JG
         Training                                      a) failure to develop / retain staff                                                             Medium      SR                      15                 15                 HR                    JG

         I.T. Strategy                                 a) Does not meet changing needs of the organisation b) Progress not measured/monitored -          High       SR          15                             15                 ICT                   JG
                                                       objectives not achieved
         Project Management (IT investment)            a) Systems do not meet business/user needs b) Escalation of costs/time to implement               High       SR                                15       15                 ICT                   JG

         Post Implementation Reviews (IT investment)   a) Systems do not meet business/user needs b) Escalation of costs/time to resolve system          High       SR                                15       15                 ICT                   JG
                                                       issues
         Ensure continuous service                     a) Contingency plan not in place/not effective - service delivery affected                        High       SR                                          0                 ICT                   JG
         Ensure systems security                       a) Unauthorised access to data - data could be amended/destroyed/sensitive data made              High       SR                      20                 20                 ICT                   JG
                                                       public
         Business Continuity Planning                  a)Flu / fire / flood / terrorism / service delivery                                               High       SR                      20                 20                 ICT                   JG
         Governance arrangements                       a) Illegal Decisions b) Poor decision making structures c) Ineffective rules of procedure        Medium      SR          15                             15                 Legal                 SC
         Transport Strategy                            a) Government requirements are not met b) Ineffective monitoring/measurement of targets -         Low        SR          10                             10                 Planning and          JG
                                                       objectives not achieved                                                                                                                                                    Transport
         LAA/PSA2                                      a) Targets not achieved b) Governance framework not in place c) ineffective communication         High       SR          25                             25                 Policy and            SC
                                                       between parties                                                                                                                                                            Communication
         Service Planning                              Service Delivery / intervention / CPA                                                            Medium      SR                                          0                 Policy and            SC
                                                                                                                                                                                                                                  Communication
         Performance Management                        Legal obligations / service delivery                                                              High       SR                      20                 20                 Policy and            SC
                                                                                                                                                                                                                                  Communication
         Partnership development                       a) Governance arrangements weak                                                                  Medium      SR                                15       15                 Policy and            SC
                                                                                                                                                                                                                                  Communication
         Grants (inc Economic Development)             Recession / Downturn in economy                                                                   Low        SR                      15        15       30                 Policy and            SC
                                                                                                                                                                                                                                  Communication
         PSA2                                          a) Failure to deliver against targets                                                            Medium      SR                                          0                 Policy and            SC
                                                                                                                                                                                                                                  Communication




                                                                                                                                             Page 3
            Internal Audit Work Programme - by type of work                                                                                                                                                                            Appendix C


Anti Fraud and Corruption work                         Key risks to be covered                                                                             Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner      Group
                                                                                                                                                        Assessment   Type                    Days      Days      Days   Date                            Auditor
        Contract letting                               a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation           Medium     ACW          20                              20                Head of Finance         JG
                                                       c) Corruption
        Complaints / Code of Conduct                   a) Ineffective polices and processes in place, b) Non compliance with policies/processes           Medium      SR                                                            Policy and              SC
                                                                                                                                                                                                                                    Communication
        Data Protection / Freedom of Information       a) Non compliance with legislation b) No Standard approach for dealing with requests c)             High       SR                                20       20                 Policy and              SC
                                                       Adequate records not maintained of requests/responses                                                                                                                        Communication
        Scrutiny                                       a) Ineffective Scrutiny                                                                           Medium       SR          10                             10                 Policy and              SC
                                                                                                                                                                                                                                    Communication
        Intranet/Internet/Communication/Publications                                                                                                      Medium      SR          15                             15                 Policy and              SC
                                                                                                                                                                                                                                    Communication
        Asset management                               b) Non compliance with legislation, b) Mis mgt of asset portfolio                                  Medium      SR                                          0                 Property                SC
        Project Management                             a) Failure to deliver major projects on budget, timely manner, to meet need of clients, b) Non      High       SR                                          0                 Property                SC
                                                       compliance with legislation
        Emergency Planning                             a) Contingency arrangements not in place/not effective - impact on ability to provide services      High       SR                                20       20                 Public Protection       JG
                                                       b) Lack of compliance with legislation




                                                                                                                                               Page 4
             Internal Audit Work Programme - by type of work                                                                                                                                                                            Appendix C


Anti Fraud and Corruption work                           Key risks to be covered                                                                            Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner      Group
                                                                                                                                                         Assessment   Type                    Days      Days      Days   Date                            Auditor
         Contract letting                                a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation          Medium     ACW          20                              20                Head of Finance         JG
                                                         c) Corruption
Operational (service) Risks
F        Car Loans & Car Leasing                         a) Inaccurate payroll deductions b) Non compliance with Inland Revenue requirements                Low        OR                      20                 20                 Benefits and            JG
                                                                                                                                                                                                                                     Exchequer
         Castlecroft                                     Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.        Low         OR                                          0                 Children's              SC
         Assessment of Need                              a) Non compliance with legislation/standards, b) Inaccurate assessments, monitoring of           Medium       OR                                          0                 Children's              SC
                                                         assessments and referrals
                                                          a)
         Family Support Service(to include respite purchase) Non compliance with legislation, b) Inappropriate packages, c) Overspends on budgets         Medium       OR                                15       15                 Children's              SC

         Purchasing Care - Residential                   a) Non compliance with legislation, b) Inappropriate packages, c) Overspends on budgets            High       OR         15                              15                 Children's              SC



         Assessment & collection of contributions       a) Non compliance with legislation, b) Incorrect assessments, c)                                  Medium       OR                                          0                 Children's              SC
         Foster Care                                    a) Non compliance with legislation/standards, b) Unsuitable placements, c) Incorrect              Medium       OR         15                              15                 Children's              SC
                                                        payments
         Foster Care Recruitment                        a) Non compliance with legislation, b) Ineffective training/strategies in place, c)                 Low        OR                                15       15                 Children's              SC
                                                        Inappropriate people recruited, d) Insufficient staffing levels
         Adoption - Recruitment, Assessment, Training a) Non compliance with legislation, b) Ineffective training/strategies in place, c)                   Low        OR                      20                 20                 Children's              SC
                                                        Inappropriate people recruited, d) Insufficient staffing levels
         Payment of Carers                              a) Non compliance with legislation, b) Incorrect payments, c) Overspends on budget                Medium       OR                                10       10                 Children's              SC
         Agency Staff                                   a) Non compliance with legislation, b) Inappropriate people recruited                             Medium       OR                      15                 15                 Children's              SC
         York House - Family Resource Team              Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.         LOW         OR                                          0                 Children's              SC
         Pooled budget Child & Adolescent mental health a) Effectiveness of arrangements & monitoring, b) Achievement of targets and objectives, c)        Low         OR                      15                 15                 Children's              SC
         (section 37 contract)                          Ineffective communication between parties
         Agency Staff                                   a) Inappropriate people could be appointed - risk to client b) Budgets could be exceeded c)        Medium      OR                      15                 15                 Community Care          JG
                                                        Standards of service required not met
         Assessment of Needs/Purchase of Care -         a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                Medium      OR                                                            Community Care          JG
         (MH/LD)                                        overspent
         Assessment/Purchase of Care - Respite          a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                Medium      OR                      10                 10                 Community Care          JG
                                                        overspent
         Day centres (3)                                Establishment reviews - key risks - budgetary control/appropriateness of expenditure                Low        OR          4                               4                 Community Care          JG
         Nature Discovery Centre                        Establishment review - key risks - income not maximised/expenditure not being effectively           Low        OR                                 6        6                 Countryside and         JG
                                                        managed                                                                                                                                                                      Waste
         Grounds Maintenance Con.                       a) Contract specification is not met b) Inappropriate/inaccurate payments could be made             Low        OR                      15                 15                 Countryside and         JG
                                                                                                                                                                                                                                     Waste
         Youth Services (6)                              Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.       Medium       OR                       5         5       10                 Cultural Services       JG
         Sports Centres (3)                              Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.       Medium       OR                       5                  5                 Cultural Services       JG
         Museums (1)                                     Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.        Low         OR                                          0                 Cultural Services       JG
         Archaeology                                     a) Non compliance with legislation and government guidelines, b) Ineffective communication        Low         OR                                          0                 Cultural Services       JG
                                                         between services
         Area Teams (2 teams)                            Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.        Low         OR                                 5        5                 Cultural Services       JG
         Tourist Information Centre                      Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.        Low         OR                                          0                 Cultural Services       JG
         Adventure Dolphin & Outdoor Youth Activity      Review of key risks: Budgetary control, control of assets & cash, appropriate expenditure.        Low         OR                                15       15                 Cultural Services       JG
         Offsite Activities                              a) Non compliance with legislation, b) Non achievement of council targets/standards, c)          Medium       OR                                          0                 Cultural Services       JG
                                                         Inappropriate activities undertaken
         Libraries Internet use                          a) Inappropriate websites accessed - reputational damage/Council could be fined/complaints         Low        OR                                                            Cultural Services       JG
                                                         made from public
         Libraries Purchasing/stock control              a) Budgets overspent b) Inaccurate financial information for management decisions c)              Medium      OR          20                             20                 Cultural Services       JG
                                                         Stock may be misappropriated d) Purchasing arrangements are not cost effective
         Libraries Income                                a) Loss of stock is not reimbursed, resulting in additional expenditure b) Income collection      Medium      OR                      20                 20                 Cultural Services       JG
                                                         not maximised
         Shaw House                                      a) Facilities' use/income opportunities are not being maximised b) The facilites do not offer      High       OR          15                             15                 Cultural Servies        JG
                                                         value for money c) Costs are not being effectively controlled




                                                                                                                                                Page 5
            Internal Audit Work Programme - by type of work                                                                                                                                                                           Appendix C


Anti Fraud and Corruption work                      Key risks to be covered                                                                               Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                       Assessment   Type                    Days      Days      Days   Date                          Auditor
        Contract letting                            a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation             Medium     ACW          20                              20                Head of Finance       JG
                                                    c) Corruption
        Education Psychologist Service              a) Non compliance with legislation, b) Inappropriate/insufficient assessments of need               Medium       OR                      10                 10                 Education             SC
                                                    undertaken/produced.
        West Berkshire Training Centre (obsolete)   Review of key risks - budgetary control/appropriateness of expenditure, income collection,            Low        OR                                          0                 Education             SC
                                                    control of assets.
        Formula funding                             a) Non compliance with legislation, b) Ineffective budget builds and subsequent control and           High       OR                                15       15                 Education             SC
                                                    monitoring.
        Student Loans/ Grants                       a) Non compliance with legislation, b) Incorrect assessment of entitlement, c) overpayments           Low        OR                                15       15                 Education             SC
        Special Needs Recoupment                    a) Incorrect payments/collections, b) Entitlements not identified/obtained, c) Non                    Low        OR                                          0                 Education             SC
                                                    compliance with legislation/standards
        School admissions policy                    a) Non compliance with legislation, b) Unsuitable school offers, c) Invalid admissions data         Medium       OR                                10       10                 Education             SC

        Home to School Transport Entitlement        a) Employment of inappropriate individuals, b) Misallocation of free transport,                       Low        OR         15                              15                 Education             SC

        School Meals Contract                       Review of schools not in the contract a) Non compliance with legislation, b) Not meeting            Medium       OR         15                              15                 Education             SC
                                                    service user requirements, c) Contract not effectively monitored
        Child Protection in Schools                 a) Non compliance with legislation, b) Schools are not adequately supported/trained by WBC           High        OR                      15                 15                 Education             SC
        Central Administration - Childcare Grant    a) Non compliance with legislation b) Inappropriate payments and awards, c) Insufficient            Medium       OR         15                              15                 Education             SC
                                                    documentary evidence
        Nursery Provision (multiple)                Review key risks: Compliance with legislation, accurate completion of grant claims                   High        OR         15           15        15       45                 Education             SC
        Extended Schools / After Schools Clubs      a) Non compliance with government targets/legislation, b) Misuse of grant funds, c)                 Medium       OR                                          0                 Education             SC
                                                    Activities are not effectively monitored
        Special Needs Assessment & Statementing     a) Non compliance with legislation, b) Incorrect assessments,                                         Low        OR                                10       10                 Education             SC
        Home Tuition                                a) Non compliance with legislation/standards, b) Service does not meet requirements of                Low        OR                                10       10                 Education             SC
                                                    users.
        Resource Units (7)                          Review key risks: Compliance with legislation, budgetary control, control of assets,                  High       OR                                10       10                 Education             SC
        Adult Education                             a) Non compliance with legislation, b) Non achievement of targets and standards, c)                   Low        OR                                10       10                 Education             SC
                                                    Overspends on budgets
        Facilities grant                            a) Non compliance wqith legislation/guidance, b) Inaccurate/inappropraite claims/payments.          Medium       OR                                15       15                 Education             SC
        Bank Reconciliation                         a) Inappropriate transactions processed through the bank b) Inaccurate year end accounts            Medium       OR                                          0                 Head of Finance       JG
                                                    c) Qualified opinion from External Auditors
        VAT                                         a) Non compliance with Customs and Excise requirements - financial penalties                         Medium      OR                                15       15                 Head of Finance       JG
        Structural Maintenance / Engineering        a) Non compliance with legislation, b) Ineffective maintenance programme                             Medium      OR                                15       15                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Traffic Management                          a) Projects/schemes targets not met, b) Non compliance with internal policies, plans                 Medium      OR                      15                 15                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Highway Maintenance ( Highways & patrol)    a) Non compliance with H&S legislation, b) Ineffective contract monitoring, c) Non                    High       OR                                15       15                 Highways     &        SC
                                                    compliance with policies                                                                                                                                                       Engineering
        Winter Maintenance (contract)               a) Non compliance with legislation, b) Ineffective contract monitoring/mgt                           Medium      OR                      20                 20                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Home to School Transport / CRB checks       a) Employment of inappropriate individuals, b) Misallocation of free transport, c) contracts for      High       OR                                15       15                 Highways     &        SC
                                                    transport                                                                                                                                                                      Engineering
        Electrical (including Street Lighting)                                                                                                            Low        OR                                          0                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Street Naming/numbering                     a) Income not maximised, b) Misappropriation of funds                                                 Low        OR                      10                 10                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Concessionary Fares / Bus Passes            a) Fraud/theft, b) Non compliance with regulations                                                    High       OR                                15       15                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Car Parks                                   a) Non compliance with legislation, b) Loss of income c) Fraud/theft                                  High       OR          20                             20                 Highways     &        SC
                                                                                                                                                                                                                                   Engineering
        Fairer Charging Policy                      a) Non compliance with legislation/Council's policy b) Inaccurate charges calculated c)               High       OR          10          10                 20                 Housing and           JG
                                                    Ineffective income collection/recovery procedures                                                                                                                              Performance




                                                                                                                                              Page 6
            Internal Audit Work Programme - by type of work                                                                                                                                                                                  Appendix C


Anti Fraud and Corruption work                         Key risks to be covered                                                                                Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                           Assessment   Type                    Days      Days      Days   Date                          Auditor
        Contract letting                               a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation              Medium     ACW          20                              20                Head of Finance       JG
                                                       c) Corruption
        Residents Property (Receivership)              a) Misappropriation of client property b) Inaccurate records of level/type of property held c)        Medium      OR          15                             15                 Housing and           JG
                                                       Non compliance with legislation                                                                                                                                                 Performance
        Residents Property - Appointeeship             a) Misappropriation of client property b) Inaccurate records of level/type of property held c)        Medium      OR                                15       15                 Housing and           JG
                                                       Non compliance with legislation                                                                                                                                                 Performance
        Contract Management (Care)                     a) Care provision not formalised/not monitored - escalation of costs/ care standards not met          Medium      OR                      20                 20                 Housing and           JG
                                                       b) Service unaware of number/value of contracts                                                                                                                                 Performance
        Direct Payments                                a) Non compliance with legislation b) Inaccurate payments c) Inappropriate use of bank                 High       OR                                20       20                 Housing and           JG
                                                       account d) Clients needs not met                                                                                                                                                Performance
        Common Housing Register / Advice               a) Legislation is not adhered to b) Register not appropriately administered                            Low        OR          15                             15                 Housing and           JG
                                                                                                                                                                                                                                       Performance
        Homelessness                                   a) Legislation not adhered to b) Accommodation is not obtained promptly/cost effectively               Low        OR                                                            Housing and           JG
                                                                                                                                                                                                                                       Performance
        Housing Strategy                               a) Strategy not in accordance with legislation b) Ineffective monitoring of progress -                 Low        OR                                          0                 Housing and           JG
                                                       objectives not met                                                                                                                                                              Performance
        Age concern joint project                      Non compliance with grant conditions re audit coverage                                                 Low        OR          5            5         5       15                 Housing and           JG
                                                                                                                                                                                                                                       Performance
        Supporting People                              a) Non-compliance with legislation b) Client needs not met/monitored c) Adherence to                  Medium      OR          20                             20                 Housing and           JG
                                                       contract standard not reviewed/monitored                                                                                                                                        Performance
        Ensure compliance with external requirements   a) Non compliance with legislation (software licenses)                                                 Low        OR                                                            ICT                   JG
        Change control Management                      a) Inappropriate changes b) Changes do not meet the needs of users c) Changes not                     Medium      OR                                          0                 ICT                   JG
                                                       operationally effective
        Manage problems and incidents (help desk)      a) Interruptions to service delivery b) Staff performance adversely affected                           High       OR                                          0                 ICT                   JG
        Manage data (File controls)                    a) Inaccurate/lost data                                                                               Medium      OR                                                            ICT                   JG
        EDI                                            a) Inaccurate/inappropriate electronic transactions                                                    Low        OR                                                            ICT                   JG
        Print Unit                                     a) Inefficient operations b) Delivery targets not met                                                  Low        OR                      15                 15                 ICT                   JG
        I.T. Asset Management                          a) Loss of I.T assets - increased cost on replacement equipment                                       Medium      OR          15                             15                 ICT                   JG
        Registrars Service                             a) Ineffective budgetary control, b) Insufficient control of income, c) Insufficient control of        Low        OR                                                            Legal                 SC
                                                       assets, d) Inappropriate expenditure
        Legal Services                                 a) Ineffective budgetary control                                                                       High       OR                                10       10                 Legal                 SC
        Child Care Lawyers                             a) Incorrect submission of charges by WB, b) Ineffective communication with Children's'               Medium      OR                      20                 20                 Legal                 SC
                                                       services, c) Cases wrongly undertaken by WB, d) Reading costs in WB figures
        Electoral Services                             a) Non compliance with legislation, b) Inappropriate entries on register, c) Incorrect                 Low        OR                                          0                 Legal                 SC
        Land Charges                                   payments/expenditure/charges
                                                       a) Non compliance with legislation b) Income collection not effective                                  Low        OR          15                             15                 Legal                 SC
        Residential Homes - Elderly (4)                Establishment review - key risks - budgetary control/appropriateness of expenditure                    Low        OR                                 6        6                 Older People          JG
        Assessment of needs/Purchase of care - Home a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                      Medium      OR                                20       20                 Older People          JG
        Care                                           overspent
        Assessment of needs/Purchase of care - Respite a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                   Medium      OR                      10                 10                 Older People          JG
                                                       overspent
        Day care centres (5)                           Establishment reviews - key risks - budgetary control/appropriateness of expenditure                   Low        OR          4                               4                 Older People          JG
        Assessment/Purchase of Care - Residential      a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                   Medium      OR                                          0                 Older People          JG
                                                       overspent
        O/T - Equipment - pooled budget                a) Ineffective governance/communication between parties b) Effectiveness of arrangement               Medium      OR                      15                 15                 Older People          JG
                                                       not monitored - objectives not achieved/budgets exceeded
        Self Assessment                                a) Legislation is not adhered to b) Inappropriate care packages c) Budgets could be                   Medium      OR                      15                 15                 Older People          JG
                                                       overspent
        Demography                                     a) Poor medium term planning b) budeget pressures c) service cuts                                      High       OR          15                             15                 Older People          JG
        Enforcement                                    a) Planning Legislation is not adhered to b) Management information is not up-to-                      Low        OR                                          0                 Planning and          JG
                                                       date/accurate                                                                                                                                                                   Transport
        Building Control                               a) Planning legislation is not adhered to b) Income is not maximised                                   Low        OR                                15       15                 Planning and          JG
                                                                                                                                                                                                                                       Transport




                                                                                                                                                  Page 7
            Internal Audit Work Programme - by type of work                                                                                                                                                                 Appendix C


Anti Fraud and Corruption work              Key risks to be covered                                                                             Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner      Group
                                                                                                                                             Assessment   Type                    Days      Days      Days   Date                            Auditor
        Contract letting                    a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation           Medium     ACW          20                              20                Head of Finance         JG
                                            c) Corruption
        Members expenses                    a) Inappropriate payments, b) Over payments on budgets, c) Non compliance with                     Medium      OR                      15                 15                 Policy and              SC
                                            legislation/policies                                                                                                                                                         Communication
        Commercial Rents                    a) Non compliance with legislation, b) Loss of income/increased void periods, c)                    High       OR          20                             20                 Property                SC
                                            Misappropriation of leases
        Building Maintenance                a) Ineffective maintenance programme, b) Non compliance with legislation (internal, EU              High       OR          20                             20                 Property                SC
                                            tendering policies)
        Facilities Management               a) Poorly maintained facilities, compromised H&S, b) Theft of stock items, c) Ineffective out      Medium      OR                      20                 20                 Property                SC
                                            of hours service
        Health and Safety                   a) Non compliance with Legislation b) Service targets not achieved                                 Low         OR                      15                 15                 Public Protection       JG
        Service requests for intervention   a) Non compliance with Legislation b) Customer complaints                                          Low         OR                                          0                 Public Protection       JG
        Purchase/Disposal of samples        a) Inappropriate expenditure incurred b) Non compliance with disposal procedures                   Low         OR                      10                 10                 Public Protection       JG
        Licensing Reform Income             a) Non compliance with Legislation b) Ineffective income collection                                High        OR                                15       15                 Public Protection       JG
        Taxi licensing                      a) Inappropriate granting of licenses b) Ineffective income collection                            Medium       OR                                          0                 Public Protection       JG
        Fleet Management                    a) Use of vehicles b) contracts for none fleet transport                                           High        OR          20                             20
        Unaccompanied Children - Asylum     a) Non compliance with legislation, b) Asylum seeks/care leavers are not adequately               Medium       OR                                15       15                                         SC
                                            supported, c) Inadequate financial controls re payment of allowances/fraud.




                                                                                                                                    Page 8
               Internal Audit Work Programme - by type of work                                                                                                                                                                   Appendix C


Anti Fraud and Corruption work                   Key risks to be covered                                                                             Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                                  Assessment   Type                    Days      Days      Days   Date                          Auditor
          Contract letting                       a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation           Medium     ACW          20                              20                Head of Finance       JG
                                                 c) Corruption
Schools
          Secondary Schools (10)                 Review of key risks - budgetary control, income collection, control of assets, school                           S          0            0        100      100                Education             SC
                                                 governance
          Primary Schools (68)                   Review of key risks - budgetary control, income collection, control of assets, school                           S         126          186       84       396                Education             SC
          PLASC (80 schools)                     governance of incorrect returns, b) Inaccurate funding
                                                 a) Submission                                                                                       High        S                                          0                 Education             SC

          LSC audit                              a) Inaccurate returns to LSC b) Loss of grant                                                       High        S                                          0                 Education             SC
          Nursery Schools (2)                    Review key risks: Compliance with legislation, accurate completion of grant claims                  High        S          0            7         7       14                 Education             SC
          Special Schools (2)                    Review key risks: Compliance with legislation, budgetary control, control of assets,                High        S          0            0        20       20                 Education             SC
          Pupil referral units (4)(1 per year)   Review key risks: Compliance with legislation, budgetary control, control of assets,                High        S          5            5        10       20                 Education             SC




                                                                                                                                         Page 9
            Internal Audit Work Programme - by type of work                                                                                                                                                                      Appendix C


Anti Fraud and Corruption work                       Key risks to be covered                                                                         Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner      Group
                                                                                                                                                  Assessment   Type                    Days      Days      Days   Date                            Auditor
        Contract letting                             a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation       Medium     ACW          20                              20                Head of Finance         JG
                                                     c) Corruption
Value for Money and Advisory work
          Highway spending                           a) Upper quartile spending b) High levels of roads in need of repair                            High      VFM          15                             15                 Highways    &           SC
                                                                                                                                                                                                                              Engineering
        VFM support                                  To be determined by the D4 Group                                                                          VFM         30           50        50       130
        Leisure Centre Management                    a) Non compliance with legislation, b) Ineffective contract monitoring and management           High      ADV                      20                  20                Cultural Services       JG
        Renovation Grants/Disabled Facility Grants   a) Grants not awarded in accordance with legislation/Council procedures b) Records not up-     Medium     ADV                                           0                Housing and             JG
                                                     to-date/accurate                                                                                                                                                         Performance
        Intermediate Care - Pooled budget            a) Ineffective governance/communication between parties b) Effectiveness of arrangement        Medium     ADV                                          0                 Older People            JG
        ISO 9000 (TS)                                a) monitored - objectives not achieved/budgets procedures
                                                     not Non compliance with quality standard definedexceeded                                        Low       ADV         15                              15                 Public Protection       JG




                                                                                                                                        Page 10
             Internal Audit Work Programme - by type of work                                                                                                                                                                  Appendix C


Anti Fraud and Corruption work                    Key risks to be covered                                                                         Risk      Audit   2007-08 Days   2008-09   2009-10   TOTAL   Fieldwork   Business Owner    Group
                                                                                                                                               Assessment   Type                    Days      Days      Days   Date                          Auditor
         Contract letting                         a) Non-compliance with Contract rules of Procedure b) Non compliance with EU legislation       Medium     ACW          20                              20                Head of Finance       JG
                                                  c) Corruption
Other Productive Work
         Schools Finance Officer Support                                                                                                                                15           15        15        45
         Audit Advice                                                                                                                                                   20           20        20        60
         Monitoring the audit plan                                                                                                                                      15           15        15        45
         Audit Follow-ups                                                                                                                                               60           60        60       180
         SIC/Risk Management work                                                                                                                                       15           15        15        45
         External Professional Liaison                                                                                                                                   5            5         5        15
         Preparation of the audit plan                                                                                                                                  10           10        10        30
         Governance and Audit Committee updates                                                                                                                         10           10        10        30
         Contingencies                                                                                                                                                  50           50        50       150




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