146 Transport of food to famine relief camps - Outline plan
Date 15-Dec-03 16-Dec-03 17-Dec-03 18-Dec-03 19-Dec-03 20-Dec-03 21-Dec-03 22-Dec-03 23-Dec-03 24-Dec-03 25-Dec-03 26-Dec-03 27-Dec-03 28-Dec-03 29-Dec-03 30-Dec-03 31-Dec-03 1-Jan-04 2-Jan-04 3-Jan-04 4-Jan-04 5-Jan-04 6-Jan-04 7-Jan-04 8-Jan-04 9-Jan-04 10-Jan-04 11-Jan-04 12-Jan-04 13-Jan-04 14-Jan-04 15-Jan-04 16-Jan-04 17-Jan-04 18-Jan-04 19-Jan-04 20-Jan-04 21-Jan-04 22-Jan-04 23-Jan-04 24-Jan-04 25-Jan-04 26-Jan-04 27-Jan-04 28-Jan-04 29-Jan-04 30-Jan-04 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday J Smith I Khan P Jones (CAE) F Higson Briefing from CAE Set up files/scope Issue draft scope Testing Testing audit 142 audit 144 Key: Audit 146 Other audits Out of office Holidays Weekend
Christmas holidays
Testing Testing audit 142 audit 144 New year's day
Scope meeting Amend scope Testing Testing audit 142 audit 144
Holiday Holiday Holiday Holiday Holiday
meeting
CAE approves scope Issue final scope Complete Complete Out of office audit 142 audit 144 Out of office
Holiday Holiday Holiday Holiday Holiday
Course Course Course Course Course
Complete Complete audit 142 audit 144 Prepare for overseas visit
31-Jan-04 1-Feb-04 2-Feb-04 3-Feb-04 4-Feb-04 5-Feb-04 6-Feb-04 7-Feb-04 8-Feb-04 9-Feb-04 10-Feb-04 11-Feb-04 12-Feb-04 13-Feb-04 14-Feb-04 15-Feb-04 16-Feb-04 17-Feb-04 18-Feb-04 19-Feb-04 20-Feb-04 21-Feb-04 22-Feb-04 23-Feb-04 24-Feb-04 25-Feb-04 26-Feb-04 27-Feb-04 28-Feb-04 29-Feb-04 1-Mar-04 2-Mar-04 3-Mar-04 4-Mar-04 5-Mar-04 6-Mar-04 7-Mar-04 8-Mar-04 9-Mar-04 10-Mar-04 11-Mar-04 12-Mar-04
Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday
Fly to Kinshasa Audit 146
Audit of Kinshasa office
Discuss draft report Fly back to UK
Write draft reports Write draft reports Write draft reports Write draft reports Issue draft report
Receive comments Write final report Final report sign approval
Out of office Out of office Out of office
Issue final report
s - Outline plan
Other audits Out of office
146 Transport of food to famine relief camps - Audit Database
Level 2 process
Identify risks
Follow-up July 2004
Monitoring
None
Risk on register (appendix H)
Risks are not known
Level 3 process
Risk for this audit
Risks are not known
Inherent risks Control
Tests
Examine processes to set up the risk register and examine the register Examine the process to score the risks Check controls - below
Ref
Residual risks
Control Issue
0 No register
Action
A risk assessment will be carried out as part of the contracting process (see below) As above As above
By whom
Logistics Director
Cons. Like. Sig.
3 3 9
Cons. Like. Sig.
3 3 9
Conclusion Risks
Conclusion Controls
n/a
Conclusion Action
Conclusion Report Conclusion Monitoring Reference Risks
Conclusion Controls
n/a
Conclusion Action
Conclusion Monitoring
2
As above As above n/a n/a n/a n/a n/a
Evaluate risks Manage risks 4.2 Arrange land transport
Significant risks are not understood Significant risks are not controlled 4.2.1 Receive instructions from country office Receive instructions from country office
Significant risks are not understood Significant risks are not controlled Instructions not received
3 3 3
3 3 3
9 9 9 Country office confirms receipt. No controls at HQ to ensure instructions are sent on time
None None HQ chases if no confirmation received None
3 3 3
3 3 1
9 9 3
0 0 6 None
2 2
n/a
n/a n/a
4.2 Arrange land transport
4.2.1
Instructions are late
3
3
9
Checked all instructions and n/a confirmations for 2003. All satisfactory n/a n/a
n/a
3
1
3
6
No controls at HQ to ensure instructions are sent on time Drivers may not be available Documents could be forged HQ also tries to plan routes
Country Director to assume responsibility for notifying the country office The use of contractors is to be considered The use of contractors is to be considered
Country Director
n/a
n/a
4
Logistics Director n/a n/a
4.4 Recruit drivers
Drivers not available
4.2.2
Hire drivers
Drivers not available
3
3
9
4.2 Arrange land transport
4.2.1
Hire drivers
Drivers not properly qualified
2
3
6
List of drivers available for None hire is kept by the compound office Drivers documents are None checked and copies made Work with other agencies and the military to plan routes The army escorts convoys HQ arrange for food to available in the warehouses Fuel is stored in the compound None
Checked list. It is not regularly updated Checked copies exist.
G3
3
3
9
0
1
Logistics Director n/a n/a n/a
G4
2
1
2
4
4.2 Arrange land transport
4.2.2
Plan route
Route is blocked
3
2
6
4.2 Arrange land transport 4.2 Arrange land transport
4.2.3
Plan route
Route is dangerous No food available!
3 3
2 1
6 3
None n/a
4..2.4 Arrange to collect food
Check the last plan. Examine dates of collection and delivery Ask drivers and supervisor about escorts Check loading sheets for the lorries Check fuel tanks
G5
3
1
3
3
Local office to plan routes Country Director
n/a
n/a
5
n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
n/a G6
3 3
1 1
3 3
3 0
None - escorts are n/a provided None - food was available n/a
4.2 Arrange land transport
Fuel not available for lorries
Load fuel
Fuel not available for lorries
3
3
9
n/a
G7
3
3
9
0
Tanks were empty, The use of contractors is although stock records to be considered showed they should be full None n/a
Logistics Director
n/a
n/a
1
n/a n/a n/a n/a n/a n/a n/a n/a n/a
4.2 Arrange land transport 4.2 Arrange land transport
4.2.5 4.2.6
Load food Deliver to camp
No loaders Food is stolen
3 2
1 2
3 4
The warehouse provides loaders Army and police provide some protection Lorries are serviced and tested
The supervisor maintains day-to-day control The supervisor maintains day-to-day control The supervisor maintains day-to-day control
Supervisor said no problem in the past Question staff and other agencies about problem Request a ride in the lorries
n/a
3 2
1 2
3 4
0 0
Theft is a problem, but as No extra action possible well controlled as possible 2 lorries were not working The use of contractors is due to lack of to be considered maintenance (bad brakes) Scheduled checks not always carried out due to a lack of mechanics Repairs not always carried out due to a lack of mechanics Only one, inexperienced mechanic on the staff Scheduled checks not always carried out due to a lack of mechanics 1 Lorry was badly damaged No documents exist for requesting spares The use of contractors is to be considered The use of contractors is to be considered The use of contractors is to be considered The use of contractors is to be considered The use of contractors is to be considered The use of contractors is to be considered Logistics Director
1
n/a n/a
4.3 Arrange land transport
Lorries not available to move food inland
4.3.1
Check lorries are working
Lorries are found to be unsuitable for the journey
3
2
6
3
2
6
0
1
Logistics Director n/a n/a
4.2 Arrange land transport
4.3.1
Check lorries
Check is not complete
2
2
4
4.2 Arrange land transport
4.3.1
Check lorries
Action is not taken on faults
2
2
4
4.3 Maintain lorries 4.3 Maintain lorries
Mechanics not available
4.3.1 4.3.2
Check lorries Carry out maintenance checks as per the lorry manual Repair lorries as necessary Repair lorries as necessary
Lack of mechanics Maintenance checks not carried out thoroughly Repairs not satisfactory Repairs not necessary
3 2
3 2
9 4
4.3 Maintain lorries 4.3 Maintain lorries
4.3.3 4.3.3
2 2
2 2
4 4
Maintenance schedules are signed by the senior mechanic Maintenance schedules are signed by the senior mechanic Two mechanics are on the permanent staff Maintenance schedules are signed by the senior mechanic Lorries checked by compound supervisor Request for repairs and spare parts is approved by the compound supervisor HQ arrange for spares to be shipped out Not applicable. No computer on site Job descriptions are maintained for all jobs All staff have two appraisals every year
The supervisor maintains day-to-day control The supervisor maintains day-to-day control The supervisor maintains day-to-day control The supervisor maintains day-to-day control The supervisor maintains day-to-day control The supervisor maintains day-to-day control
Check schedules
2
2
4
0
1
Logistics Director n/a n/a
Check schedules
2
2
4
0
1
Logistics Director Logistics Director n/a n/a
Talk to mechanics. Examine work sheets Check schedules
3 2
3 2
9 4
0 0
1 1
n/a n/a
Request a ride in the lorries n/a Check request documents
2 2
2 2
4 4
0 0
Logistics Director Logistics Director
n/a n/a
1 1
n/a n/a
4.3 Maintain lorries
Spares not available
4.3.3
Repair lorries as necessary
Spares not available
2
3
6
The supervisor maintains day-to-day control n/a None
6.6 Provide information technology 6.7 Provide human resources 6.7 Provide human resources
6.6.1 Staff are not competent 6.7.1
Maintain systems Establish job descriptions
Data lost through computer failure Staff competencies required have not been identified Actual competencies of the staff have not been matched with required competencies
2 2
3 3
6 6
Talk to supervisor and mechanic. Examine any available documentation n/a Check for job descriptions of all staff levels Check appraisal files
2
3
6
0
Spares can take months to arrive n/a
The use of contractors is to be considered n/a
Logistics Director
n/a
n/a
1
n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
0 2 3 6
6 0
6.7.2
Carry out regular appraisals
2
3
6
None
2
3
6
0
No job descriptions exist. Job descriptions will be Country Manager written by the end of March 2004 No appraisals are carried Targets will be set by the Country Manager out. end of March and staff will be appraised on these by the end of September Mechanics are not trained - but move on too quickly No courses available The use of contractors is to be considered We will ensure staff are trained as part of the introduction of contractors The use of contractors is to be considered n/a Logistics Director
3
n/a n/a
3
n/a n/a
6.7 Provide human resources 6.7 Provide human resources
6.7.3
Training of staff
Training is not provided
2
3
6
Appraisals identify training None needs None None
Check appraisal files
2
3
6
0
1
Country Manager n/a n/a
6.7.3
Training of staff
Staff not allowed to attend training
2
3
6
Question staff who have been on courses
2
3
6
0
3
Logistics Director n/a n/a
6.8 Provide security
Loss of the Charity's assets
6.8.1
Provide security
Loss of the Charity's assets
3
2
6
6.9 Provide continuity
Office destroyed
6.9.1
6.9 Provide continuity
Office destroyed
6.9.2
Identify documents required to achieve the objective of these processes Decide on arrangements to safeguard these
Documents may not be recorded Level of protection may not be sufficient
1
2
2
The compound is surrounded by a high fence None
None
Asked staff about security
3
2
6
0
n/a
None
0
2
The fence is regularly broken down - hence the fuel has been stolen Not significant
1
n/a n/a n/a n/a n/a n/a n/a n/a
1
2
2
None
n/a
None
0
2
Not significant
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
KEY:
n/a = not apllicable Inadequate, or no, processes have been used, to identify risks. Score 9 or 6 This risks is not being mitigated to an acceptable levels and it is probable that some objectives will not be/are not being achieved The risk is not being mitigated to an acceptable level by the control(s), although the consequence from the risk occurring, or likelihood of the risk occurring, is not considered significant. There is the possibility that some objectives will not be achieved Score: 4 No action is being taken, OR Insufficient action is being taken to mitigate risks Major improvements are required to the monitoring of controls over this risk
Processes have been used, but there are some deficiencies. Score 4
The action being Some additional taken will result in monitoring is some reduction in required risk but not to acceptable levels
©David M Griffiths
146 Audit database
Thorough processes have been used and all significant risks should have been identified. Score 3,2,1 or 0
This risk is being mitigated to an acceptable level by the controls Score 3,2,1 or 0
The action being taken will result in this risk being mitigated
No more monitoring is necessary than is done at present
©David M Griffiths
146 Audit database
Advice on scoring risks (inherent and controlled)
If the consequence when the OR the likelihood of risk occurs is: the risk occurring is: To prevent the organisation Almost certain achieving all, or a major part, of its objectives for a long time. Cash at risk> £100,000 To stop the organisation Possible achieving its objectives for a limited period. Cash at risk <£100,000 <£5,000 To cause minor inconvenience, Unlikely not affecting the achievement of objectives Cash at risk <£5,000 Then the measure is defined to be:
High (3)
Medium (2)
Low (1)
Grading individual residual risks
High (3)
Likelihood of residual risk
Supplementary Issue 3 3 Acceptable
6 Unacceptable risk
9 Unacceptable risk
Medium (2)
2 Acceptable
4 Issue risk
6 Unacceptable risk
Supplementary Issue 3 3 Acceptable
Low(1)
1 Acceptable
2 Acceptable
Low(1)
Medium (2)
High (3)
Consequence of residual risk
Low(1)
Medium (2)
High (3)
Consequence of residual risk
Risk score = Likelihood score X Consequence score
Unacceptable: Immediate action required to control the risk Issue: Action required to control the risk Supplementary issue: Action is advisable if it is cost-effective Acceptable: No action required
nd controlled)
9 Unacceptable risk
6 Unacceptable risk
Supplementary Issue 3
3 cceptable
High (3)
al risk
High (3)
al risk
Advice on allocating conclusions
Conclusion on: Risks have been identified, evaluated and managed Thorough processes have been used and all significant risks should have been identified Score 0,1,2 or 3 The risk is being mitigated to an acceptable level by the control(s) Criteria Processes have been used, but there are some deficiencies
Internal controls reduce risks to acceptable levels
Score: 4 The risk is not being mitigated to an acceptable level by the control(s), although the consequence from the risk occurring, or likelihood of the risk occurring, is not considered significant. There is the possibility that some objectives will not be achieved
Action being taken to promptly remedy significant failings or weaknesses Current levels of monitoring are sufficient Colour: Grading: Report as
Score 0,1,2 or 3 The action being taken will result in all risks being mitigated No more monitoring is necessary than is done at present
green
Score: 4 (possibly 3) The action being taken will result in some reduction in risk but not to acceptable levels Some additional monitoring is required
amber
Acceptable Supplementary issue, if cost effective controls can reduce the risk further, otherwise do not report
Issues Key issue
riteria Inadequate, or no, processes have been used
Score: 6 or 9 The risk is not being mitigated to an acceptable level by the control(s) and it is probable that some objectives will not be achieved, with significant (material) results (red) or The risk is not being mitigated to an acceptable level by the control(s) and objectives are not being achieved, with significant results Score: 6 or 9 No action is being taken, OR insufficient action is being taken to mitigate risks Major improvements are required to the monitoring of controls
red
Unacceptable Key issue