Your Federal Quarterly Tax Payments are due April 15th Get Help Now >>

xls file by cuiliqing

VIEWS: 6 PAGES: 8

									                                                                                                              AU10 - page 7                                                                                                                 APPENDIX A
                                                                                          INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                             Cross Directorate




                                                                                                                                                                                 Directorate Only




                                                                                                                                                                                                    Planned days




                                                                                                                                                                                                                              Risk Source
                                                                                                                                                                                                                    Type
                                                              Details



                      Key Financial Systems
                                                              This audit is undertaken annually to provide assurance that payments are accurate, timely
                                                              and paid to legitimate employees only. A review of the adequacy of controls was
                                                                                                                                                                                                                           FS&P risk
                      Payroll                                 undertaken in 2005/6, so the focus of work in 2006/07 will be to undertake a programme of           *                                 30             Risk
                                                                                                                                                                                                                            register
                                                              tests throughout the year on compliance with the key controls. The samples with be
                                                              selected across directorates.
                                                              This is an annual audit, testing the key controls to provide assurance that financial
                                                              transaction are properly recorded to enable the production of timely and accurate statement
                                                              of accounts, and management accounts. The planned days also provides for a review of                                                                         FS&P risk
                      Main Accounting (General Ledger)                                                                                                            *                                 30             Risk
                                                              non SAP feeder systems, ensuring there are adequate and effective controls in place to                                                                        register
                                                              give assurance on the accuracy and integrity of data being transferred into SAP Accounts
                                                              Payable, Account Receivable and the General Ledger.

                                                              The audit will test compliance with the key controls to give assurance that expenditure is
                                                              being properly controlled, to deliver the required outcomes, within the limits of the budget                                                                 FS&P risk
                      Budgetary Control                                                                                                                           *                                 30             Risk
                                                              allocated. This audit will include a review of cost centre management to consider the impact                                                                  register
                                                              of the cost centre manager training being delivered throughout 2006/07.
                                                              A Peer review of Asset Management including capital strategy, that is focussed on
                                                              Property, is being undertaken in 2006/07. This review does not include Education Asset                                                                       FS&P risk
                      Capital Strategy and Asset Management                                                                                                                                         10             Risk
                                                              Management. The internal audit will focus on the formation and financing of the Education                                                                     register
                                                              Asset Management.
                                                              This audit is undertaken annually to provide assurance that payments to creditors are timely
                                                              and in respect of goods or services required and received by the council. A review of the
                                                                                                                                                                                                                           FS&P risk
                      Creditors (Accounts Payable)            adequacy of controls was undertaken in 2005/6, so the focus of work in 2006/07 will be to           *                                 30             Risk
                                                                                                                                                                                                                            register
                                                              undertake a programme of tests throughout the year on compliance with the key controls.
                                                              The samples with be selected across directorates.
                                                              An annual audit to provide assurance that debtor income is identified, recorded and
                                                                                                                                                                                                                           FS&P risk
                      Debtors (Accounts Receivable)           collected in a timely and efficient method. The audit will also review other debt management        *                                 15             Risk
                                                                                                                                                                                                                            register
                                                              procedures including the cancellation and writing off of debts.
                                                              An annual review to test the key controls to provide assurance that council funds are being
                                                              effectively managed to support the delivery of council operations and to maximise                                                                            FS&P risk
                      Treasury Management                                                                                                                                                           10             Risk
                                                              investment opportunities for cash surpluses. There are contracts recently agreed with new                                                                     register
                                                              Investment Managers, the audit will consider performance under the new contracts.
                                                              An annual review to test the key controls providing assurance that members records are
                                                                                                                                                                                                                           FS&P risk
                      Pensions Administration                 accurately maintained, and that payments through the pensions payroll are accurate and                                                10             Risk
                                                                                                                                                                                                                            register
                                                              made on a timely basis to legitimate pensioners only.
                                                              An annual review to test the key controls providing assurance that the pensions fund is                                                                      FS&P risk
                      Pensions Fund                                                                                                                                                                 10             Risk
                                                              being properly managed, with funds invested securely maximising investment opportunities.                                                                     register
                      Total for Key Financial Systems                                                                                                                                               175




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                            AU10 - page 8                                                                                                                       APPENDIX A
                                                                                       INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                            Cross Directorate




                                                                                                                                                                                Directorate Only




                                                                                                                                                                                                   Planned days




                                                                                                                                                                                                                                  Risk Source
                                                                                                                                                                                                                      Type
                                                          Details




                      Annual Assurance Audits
                                                          Risk Management is one of the councils core business process. Internal audit undertake an
                                                          annual review to consider the adequacy of the risk management process against best
                                                                                                                                                                                                                    Risk /
                                                          practice, and to review compliance with that process.
                                                                                                                                                                                                                   System       AHofF
                      Risk Management Framework           There is a significant increase in the number of days allocated to risk management in this             *                                 40
                                                                                                                                                                                                                  Developm      (Audit)
                                                          plan. These additional days will be used to support the embedding of risk management
                                                                                                                                                                                                                     ent
                                                          further by working with Directorates on the identification and management of risks inherent
                                                          in their core business processes.
                                                          A review of Corporate Governance is undertaking annually by Internal Audit. The actual
                      Corporate Governance                scope and areas of activity are determined in consultation with the Corporate Governance                                                 15               Risk        CGWG
                                                          Working Group during the year.
                                                          KPMG undertake an annual review of the Anti Fraud and Corruption arrangements, and
                                                          internal audit review the adequacy and effectiveness of anti fraud and corruption controls as
                                                                                                                                                                                                                                AHofF
                      Anti Fraud and Corruption           part of each audit assignment. In 2006/07 Internal Audit will support the National Fraud                                                 15
                                                                                                                                                                                                                                (Audit)
                                                          Initiative (NFI) process by coordinating requests for data and responses to any data
                                                          matches.
                                                          This is an annual audit, selecting a sample of BVPI's and reviewing the processes in place
                                                          to ensure that robust and accurate data is used to report on performance. The selection of
                                                                                                                                                                                                                                AHofF
                      BVPI's                              the sample Is undertaken in conjunction with Performance Officers in each directorate, and             *                                 15               Risk
                                                                                                                                                                                                                                (Audit)
                                                          is based on an assessment of risk. The audit should reduce the risk of BVPI's being
                                                          reserved by the external auditor, and the potential for the BVPP being qualified.
                                                          Internal audit undertake a review of the assurance framework leading to the production of
                                                          the SIC. In 2006/07 this will include a detailed review of the Internal Control Checklists
                                                                                                                                                                                                                  verificatio   AHofF
                      SIC Verification                    completed in each Directorate, ensuring there is clear tangible evidence to support the                *                                 20
                                                                                                                                                                                                                       n        (Audit)
                                                          management responses and comments in their certificates of assurance. The ICC cover all
                                                          the Councils key control processes.
                                                          internal audit are implementing new procedures for following up all priority 1 and 2                                                                                  AHofF
                      Follow Up audit recommendations                                                                                                            *                                 50               Risk
                                                          recommendations within 3 months of the proposed implementation date.                                                                                                  (Audit)
                      Total for Annual Assurance Audits                                                                                                                                            155

                      Chief Executives Office
                                                          There are a large number of projects delivering change within the Council. The projects can
                                                          be corporate, cross cutting or directorate specific. This audit will provide assurance that the
                                                          Councils project management guidelines are being properly applied, and that effective                                                                                 AHofF
                      Project Management                                                                                                                         *                                 30               Risk
                                                          governance arrangements exist to ensure projects are properly prioritised, co-ordinated,                                                                              (Audit)
                                                          funded and monitored. The audit look at the arrangements in each Directorate as well as
                                                          the major corporate projects.
                      Total for Chief Executives Office                                                                                                          *                                 30




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                                   AU10 - page 9                                                                                                                             APPENDIX A
                                                                                              INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                                   Cross Directorate




                                                                                                                                                                                       Directorate Only




                                                                                                                                                                                                          Planned days




                                                                                                                                                                                                                                           Risk Source
                                                                                                                                                                                                                             Type
                                                                 Details




                      Resources
                                                                 A procurement strategy was implemented in 2005/06. This audit will give assurance that
                                                                                                                                                                                                                                       FS&P risk
                      Procurement                                the strategy is being properly applied by Directorates, and that procedures are being                  *                                 30                Risk
                                                                                                                                                                                                                                        register
                                                                 followed, including compliance with the contract procedure rules.
                                                                 The employment of inappropriate staff is a high risk to the Council. This is an annual audit
                                                                 to provide assurance over the recruitment and selection processes to ensure that only
                                                                 authorised post / vacancies are established / filled, and that staff appointed are suitable.
                                                                 This audit will also review compliance with the corporate contract with Champion                                                                                       AHofF
                      Recruitment and Selection                                                                                                                         *                                 30                Risk
                                                                 Employment for use of agency staff to fill vacancies. There will be a programme of audit                                                                               (Audit)
                                                                 testing throughout the year with samples selected across directorates. Testing will include,
                                                                 compliance with recruitment and selection guidelines; compliance with the establishment
                                                                 review process; data entry of SAP; use of agency staff.
                                                                 Major Expenditure stream, never previously subject to Internal Audit, and no external
                                                                 inspection since 1994. Failure to properly administer these taxation processes can lead to                                                                              AHOF
                      Income Tax and Stamp Duty                  heavy fines. This audit will provide assurance on the adequacy and effectiveness of control                                *             10                risk       (Accounta         X
                                                                 to ensure that taxation records are accurate, properly recorded and that returns are made                                                                                ncy)
                                                                 on a timely basis.
                                                                                                                                                                                                                                        Head of
                                                                 A certificate from Internal Audit on achievement of the various performance targets is
                                                                                                                                                                                                                                        Finance
                                                                 required to claim the performance reward grant. To provide the certificate it is necessary to                                                           Verificatio
                      PSA Grant claim certification                                                                                                                     *                                 10                              and
                                                                 review the results of performance for each of the target areas, against the performance                                                                      n
                                                                                                                                                                                                                                       Procurem
                                                                 indicators set.
                                                                                                                                                                                                                                          ent
                                                                                                                                                                                                                                       FS&P risk
                                                                 The Council has a framework agreement with 4 companies to provide consultancy services
                                                                                                                                                                                                                                       register /
                      Property Services - Invoice processing     for Property management. These consultants are responsible processing payments for
                                                                                                                                                                                            *             10                risk        Head of
                      procedures by property Consultants         works undertaken. This audit will provide assurance that payments are only made for works
                                                                                                                                                                                                                                        Property
                                                                 undertaken, in accordance with the contract and on a timely basis.
                                                                                                                                                                                                                                       Services
                                                                 There are framework agreements and a strategic partnering agreement in place with
                                                                                                                                                                                                                                       Head of
                                                                 property consultants and contractors to support property management. This audit will
                      Property Services - Contract Management                                                                                                                               *             15                risk       Property
                                                                 provide assurance on the arrangements for managing these contracts to ensure that poor
                                                                                                                                                                                                                                       Services
                                                                 performance is identified and corrected.
                                                                 A detailed examination of a sample of capital contracts, to consider the effectiveness of the                                                                          AHofF
                      Property Services - Contract Audit                                                                                                                                    *             15             Contract                        X
                                                                 contract management, and integrity of transactions will be undertaken.                                                                                                 (Audit)
                                                                 An audit of the revenue contract with Logica, who have been commissioned for the                                                                                      FS&P risk
                      ICT - Logica Contract                                                                                                                                                 *             10                risk
                                                                 development of SAP. The audit will review the contract management arrangements                                                                                         register
                                                                 There will be a programme of audit activity to provide assurance on the governance
                                                                                                                                                                                                                                       FS&P risk
                      ICT - SAP Governance                       framework relating to the SAP system. This will include a review of the controls to mitigate                               *             30                risk
                                                                                                                                                                                                                                        register
                                                                 the risk of unauthorised access to system.
                                                                 The failure of IT Networks or a breakdown in security could lead to a loss of key data,
                                                                 release of confidential data or a disruption of day-to-day business which in turn could lead to                                                                        AHofF
                      ICT - Network Security                                                                                                                                                *             10                risk                         X
                                                                 a breakdown in service delivery. The audit will continue the work commenced in 2005/06 to                                                                              (Audit)
                                                                 undertake a programme of the main IT networks.
                      Application Controls - SWIFT (see Social
                      and Community Services Plan)
                      Total for Resources                                                                                                                                                                 170




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                              AU10 - page 10                                                                                                                        APPENDIX A
                                                                                          INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                              Cross Directorate




                                                                                                                                                                                  Directorate Only




                                                                                                                                                                                                     Planned days




                                                                                                                                                                                                                                      Risk Source
                                                                                                                                                                                                                        Type
                                                             Details



                      Children, Young People and Families
                                                             A programme of secondary schools is undertaken annually, with all secondary schools
                                                             audited at least once every three years. 11 schools are planned to be audited in 2006/07.
                                                             The audits will give assurance on the financial administration and governance
                                                                                                                                                                                                                                  FS&P risk
                      Secondary Schools                      arrangements at the individual schools. On completion of the programme, a summary of                                      *             100               Risk
                                                                                                                                                                                                                                   register
                                                             the key control weaknesses will be shared with the schools not subject to audit, so they can
                                                             consider their own performance and implement the recommended improvements as
                                                             appropriate.
                                                             A programme of 15 primary school / special school visits will be undertaken. There is no
                                                             cyclical plan for these schools. The programme is devised in consultation with the Schools
                                                             Support Finance Team (SSF), and targeted towards schools identified as being at risk in
                                                             respect of financial management. The audits will give assurance on the financial                                                                                     FS&P risk
                      Primary Schools / Special Schools                                                                                                                                *             100               Risk
                                                             administration and governance arrangements at the individual schools. On completion of                                                                                register
                                                             the programme, a summary of the key control weaknesses will be shared with the schools
                                                             not subject to audit, so they can consider their own performance and implement the
                                                             recommended improvements as appropriate.
                                                             The Schools Support Finance Team are the main provider of assurance on the
                                                                                                                                                                                                                                  FS&P risk
                      School Support Finance                 performance of financial management at schools. An annual review of their processes and                                   *             10                Risk
                                                                                                                                                                                                                                   register
                                                             procedures will provide assurance on the effectiveness of their service.
                                                             A new electronic interface between the SAP system, and financial system currently used by
                                                             the majority of schools (FMS6) is being introduced. The audit will review the controls around                                                                        FS&P risk
                      FMS6 / SAP Interface                                                                                                                                             *             10                Risk
                                                             the interface process, and give assurance that the transfer of data into the Councils main                                                                            register
                                                             accounting system is accurate and robust.
                                                             This audit is responding to a specific issue requiring an investigation into the management
                                                                                                                                                                                                                    Investigati
                      Case File management                   of case files following the decommissioning of a childrens homes. The audit will include a                                *             15                            Director
                                                                                                                                                                                                                     on / Risk
                                                             review of the file management process.
                                                             A five year Business Plan has recently been approved for the CFM Catering Service. This                                                                              Director /
                      County Facilities Management           audit will provide assurance over the system of performance management that should                                        *             10                Risk       FS&P risk
                                                             ensure the service is delivered in accordance with the Business Plan.                                                                                                 register
                                                             This service is a major expenditure stream, that operates through contracting
                                                                                                                                                                                                                                  Director /
                                                             arrangements with local transport providers. The risks within this service are both financial,
                      Home to School Transport                                                                                                                                         *             15                Risk       FS&P risk
                                                             including procurement budget management, and income, as well as the non financial risks
                                                                                                                                                                                                                                   register
                                                             of service provision and health and safety.
                                                             This service is a major expenditure stream. The audit will provide assurance over the
                                                             governance arrangements for the Early Years Development and Childcare Partnership; the                                                                               FS&P risk
                      Early Years and Childcare                                                                                                                                        *             15                Risk
                                                             administration of the early education grant funding, and the management of contracts and                                                                              register
                                                             service level agreements with external organisations.
                                                             Traded services to schools is being extended in 2006/07. This audit will provide assurance
                      Traded Services to schools             over the budget management processes including the arrangements for income collection                                     *             10                Risk        Director
                                                             from schools.
                                                             The Childrens Social Care Budget was projecting a significant overspend in 2005/06. The
                                                             Director has commissioned a review of the end to end processes for the financial
                      Children Social Care Budget            management of the service. Internal audit will assist with the initial review, and follow up                              *             15                Risk        Director
                                                             later in the year to confirm management actions have been implemented and are operating
                                                             effectively.
                                                             The budget for PRC has overspent for the last three years. The audit will give assurance
                      Premature Retirement Compensation      over the process for agreeing PRC, and for budget management, ensuring that people                                        *             10                Risk        Director
                                                             receiving PRC are properly accounted for.
                      Total for Children, Young People and
                                                                                                                                                                                                     310
                      Families




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                                    AU10 - page 11                                                                                                                 APPENDIX A
                                                                                                INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                                    Cross Directorate




                                                                                                                                                                                        Directorate Only




                                                                                                                                                                                                           Planned days




                                                                                                                                                                                                                                     Risk Source
                                                                                                                                                                                                                           Type
                                                                   Details




                      Community Safety
                                                                   This audit was deferred from 2005/06. The service is undergoing a restructure. The audit
                                                                   will focus on the adequacy of plans for meeting the annual Youth Justice Plan, and the
                      Youth Offending Service                                                                                                                                                *             10             Risk    Director
                                                                   governance arrangements for the partnerships, including performance monitoring and
                                                                   financial management.
                                                                   Emergency Planning and Business Continuity is identified on the Strategic Risk Register.                                                                       Strategic
                      Emergency Planning / Business Continuity     The audit will consider compliance with the Civil Contingencies Act, and review the plans for                             *             10             Risk      Risk
                                                                   business continuity, including the arrangements for testing them.                                                                                              Register
                                                                   This audit will give assurance on the process for the collection and recording of data for
                                                                                                                                                                                                                                  FS&P risk
                      Retained Fire Fighters Pay (feeder system)   retained fire fighters hours of attendance, and the input of that data into the main payroll                              *             10             Risk
                                                                                                                                                                                                                                   register
                                                                   system.
                                                                   All Fire Stations operate Purchasing Cards. The audit will look at the security of these cards                                                                 FS&P risk
                      Purchasing Cards                                                                                                                                                       *             10             Risk
                                                                   and review the use of them.                                                                                                                                     register

                                                                   This audit will give assurance over the income collection systems including cash receipts                                                                      FS&P risk
                      Income Systems                                                                                                                                                         *             10             Risk
                                                                   from Gypsy and Traveller Services, income from the Commercial Training Unit.                                                                                    register
                      Total for Community Safety                                                                                                                                                           50


                      Environment and Economy

                                                                   This is a major expenditure stream. The audit will review the contract letting and contract
                      Highways maintenance - Contracts and
                                                                   management arrangements, and the development of partnership working with Isis Accord                                      *             15             Risk    Director
                      Contract Management
                                                                   and Babtie.
                                                                   This is a high risk project working in partnership with Oxford City Council and SEEDA. The
                      West End Project - Partnership                                                                                                                                         *             10             Risk    Director
                                                                   audit will review the governance arrangements for the partnership.
                                                                   Processes are currently being reviewed within the Directorate to strengthen contract
                      Waste management - Contract monitoring       monitoring arrangements for Waste Management. Internal Audit will undertake a review                                      *             15             Risk    Director
                                                                   consider the effectiveness of the revised processes.
                                                                   This is a major income stream. The audit will review the cash collection processes,                                                                            FS&P risk
                      On Street Car Parking and Park and Ride                                                                                                                                *             10             Risk
                                                                   including fixed penalty notices.                                                                                                                                register
                      Total for Environment and Economy                                                                                                                                                    50




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                                      AU10 - page 12                                                                                                                   APPENDIX A
                                                                                                  INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                                        Cross Directorate




                                                                                                                                                                                            Directorate Only




                                                                                                                                                                                                               Planned days




                                                                                                                                                                                                                                         Risk Source
                                                                                                                                                                                                                               Type
                                                                    Details



                      Social and Community Services

                                                                                                                                                                                                                                      Strategic
                                                                    This audit will give assurance on the adequacy and effectiveness of the governance                                                                                  Risk
                      Older People/Physical Disability Section 31
                                                                    arrangements for the partnership with the PCT’s, and the financial management                                                *             15             Risk    Register
                      agreement / pooled budget
                                                                    arrangements for the pooled budget.                                                                                                                                (S11) /
                                                                                                                                                                                                                                      Director
                                                                                                                                                                                                                                      Strategic
                                                                   The Council contributes over £50 million into a pooled budget with the local PCT's. This
                                                                                                                                                                                                                                        Risk
                      Learning Disabilities Section 31 Agreement / audit will give assurance on the adequacy and effectiveness of the governance
                                                                                                                                                                                                 *             15             Risk    Register
                      Pooled Budget                                arrangements for the partnership with the PCT’s, and the financial management
                                                                                                                                                                                                                                       (S11) /
                                                                   arrangements for the pooled budget.
                                                                                                                                                                                                                                      Director
                                                                    There are two pooled budgets relating to Mental Health, both are administered by the                                                                              Strategic
                                                                    PCT's. This audit will give assurance on the adequacy and effectiveness of the governance                                                                           Risk
                      Mental Health Section 31 agreements /
                                                                    and financial management arrangements. This will include reviewing the performance                                           *             10             Risk    Register
                      Pooled Budgets
                                                                    management processes that should give managers assurance on the efficient and effective                                                                            (S11) /
                                                                    use of Council funds.                                                                                                                                             Director
                                                                    The purchase of care is a major expenditure stream for the Council. The audit will give
                      Care Purchasing Older People / Physical                                                                                                                                                                         FS&P risk
                                                                    assurance on the processes that ensure only eligible clients receive care and that                                           *             15             Risk
                      disability                                                                                                                                                                                                       register
                                                                    appropriate care is purchased, within budget.
                                                                    The purchase of care is a major expenditure stream for the Council. The audit will give
                                                                                                                                                                                                                                      FS&P risk
                      Care Purchasing Learning Disability           assurance on the processes that ensure only eligible clients receive care and that                                           *             15             Risk
                                                                                                                                                                                                                                       register
                                                                    appropriate care is purchased, within budget.
                                                                    The majority of services provided for Social care clients are by external organisations.
                                                                    Contracting and commissioning is a major activity in the Directorate. The audit will consider
                      Commissioning / Contract Management           both the financial and non financial risks of contracting for provision of social care, including                            *             15             Risk    Director
                                                                    a review of the contract management arrangements that should give assurance on the
                                                                    quality and performance of contractors, to inform the care purchasing decisions.
                                                                    New contracts for the external provision of Home Support will be effective in 2006/07. All
                                                                    providers will be required to operate the ETMS system that should provide accurate data on
                      ETMS - external home support                  care delivered that is used for client charging and invoice processing. The audit will review                                *             10             Risk    Director
                                                                    the accuracy and integrity of the ETMS feeder system into client charging and accounts
                                                                    payable.
                                                                    This is a major expenditure stream, and is subject to audit on an annual basis, that is grant
                                                                    funded. The audit will provide assurance on the effectiveness of budget management                                                                                FS&P risk
                      Supporting People                                                                                                                                                          *             10             Risk
                                                                    including monitoring of the grant funding; partnership and contracting arrangements, and                                                                           register
                                                                    compliance with payment procedures.
                                                                    Adult Learning has undergone significant change in the administration of the Adult Learning
                      Adult Education                               Centres in the last year. In addition the service on external funding. This audit will provide                               *             15             Risk    Director
                                                                    assurance on the financial management of he Adult Learning Service.

                                                                    The Cold Harbour system is the care management system used by the Internal Home Care
                                                                    Team. This system is a feeder into the main SAP payroll system for the payment of home                                                                            FS&P risk
                      Coldharbour - Payroll feeder system                                                                                                                                        *             10             Risk
                                                                    support workers. The audit will provide assurance on the accuracy and integrity of the                                                                             register
                                                                    collection of pay data, and the transfer of that data into the payroll system.
                                                                    The audit will give assurance on the processes for client financial assessment, income
                      Client Finance - Residential Care             collection and payments to providers. The audit will also review the process for updating the                                *             10             Risk    Director
                                                                    general ledger on SAP.
                                                                    The audit will give assurance on the financial assessment, invoicing and income collection
                      Client Finance - Fairer Charging              processes, including management of the income collection bank account and the updating                                       *             10             Risk    Director
                                                                    of the general ledger.




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                                AU10 - page 13                                                                                                                        APPENDIX A
                                                                                            INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                                Cross Directorate




                                                                                                                                                                                    Directorate Only




                                                                                                                                                                                                       Planned days




                                                                                                                                                                                                                                    Risk Source
                                                                                                                                                                                                                         Type
                                                                Details



                                                                A new electronic money management system is being introduced. The audit will review the
                                                                application and operational controls in the new system and will test the accuracy and
                      Client Finance - Money Management                                                                                                                                  *             10               Risk     Director
                                                                integrity of transactions through the system. The audit will also consider management of the
                                                                client bank accounts and balances.
                                                                Development of a system that enables clients to undertake a self assessment of their care                                                              System
                      Client Self Assessment                    needs is being undertaken. Internal Audit will work managers in developing the processes                                 *               5            Developm   Director
                                                                through assisting with risk identification and advising on controls.                                                                                     ent
                                                                This is a major income stream, managed through the EMS system, with a new electronic
                                                                interface into SAP implemented in 2005/06 enabling debt recovery to be managed through                                                                           FS&P risk
                      Music Service Income                                                                                                                                               *             10               Risk
                                                                SAP - Accounts Receivable. The audit will provide assurance on he accuracy and integrity                                                                          register
                                                                of data, including a review of the interface between the two systems.

                                                                The SWIFT application is currently used to maintain the client database in Social and
                                                                Community Services. It has been identified as the preferred application for Project Link, and
                                                                                                                                                                                                                                 FS&P risk
                      IT Audit - Application Controls - SWIFT   will be developed into an integrated management information system that interfaces with                                  *             15               Risk                      X
                                                                                                                                                                                                                                  register
                                                                SAP. The audit will provide assurance on the application controls to ensure the system is
                                                                both stable and secure enough to support the objectives of the system development.

                      Total for Social and Community Services                                                                                                                                          190




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls
                                                                                                          AU10 - page 14                                                                                                                    APPENDIX A
                                                                                     INTERNAL AUDIT ANNUAL PLAN 2006/07




                                                                                                                                                           Cross Directorate




                                                                                                                                                                               Directorate Only




                                                                                                                                                                                                   Planned days




                                                                                                                                                                                                                              Risk Source
                                                                                                                                                                                                                     Type
                                                        Details




                      Other Audits
                                                        SAP is the Councils main accounting and integrated management information system. To
                                                        improve the financial management through SAP the is a programme of work to update the
                                                                                                                                                                                                                   System
                                                        existing processes and configuration of the system. Internal audit will work with the SAP                                                                          FS&P risk
                      SAP Revitalisation                                                                                                                                                           20             Developm
                                                        revitalisation team throughout the year to give assurance to the project board on the                                                                               register
                                                                                                                                                                                                                     ent
                                                        adequacy of controls designed in the system changes, prior to the being signed off for live
                                                        implementation.
                                                        A SAP solution for financial management in schools is being developed as part of the SAP
                                                                                                                                                                                                                   System
                                                        Revitalisation programme. Internal Audit will work with the project team throughout the year                                                                       FS&P risk
                      SAP for Schools                                                                                                                                                              15             Developm
                                                        to give assurance to the project board on the adequacy of controls designed prior to the                                                                            register
                                                                                                                                                                                                                     ent
                                                        system being signed of for live implementation.
                                                        As part of the SAP revitalisation programme, an e-procurement solution is being devised to
                                                                                                                                                                                                                   System
                                                        provide better control over the councils procurement activity. Internal Audit will work with the                                                                   FS&P risk
                      E-Procurement                                                                                                                                                                15             Developm
                                                        project team to provide assurance to the project board on the adequacy of controls                                                                                  register
                                                                                                                                                                                                                     ent
                                                        designed in the system prior to the system being signed off live for implementation.
                                                        The introduction of a shared services centre will result in business process re-engineering,
                                                        that could result in changes to the financial control environment. Internal Audit with work                                                                System
                                                                                                                                                                                                                           FS&P risk
                      Shared Services                   with the Shared Services team on the BPR, and will provide assurance to the Core Team                                                      40             Developm
                                                                                                                                                                                                                            register
                                                        on the adequacy of the design of controls, prior to the changes being signed off for live                                                                    ent
                                                        implementation.
                                                        Project Link is seeing the development of the SWIFT system to provide an integrated
                                                        management information and financial system to replace the existing Abacus application.
                                                                                                                                                                                                                   System
                                                        Implementation of this system will require business process re-engineering. Internal Audit                                                                         FS&P risk
                      Project Link                                                                                                                                                                 20             Developm
                                                        will work with the project team to provide assurance to the project board on the adequacy                                                                           register
                                                                                                                                                                                                                     ent
                                                        of controls designed in the system prior to the system being signed off live for
                                                        implementation.
                      Total Other Audits                                                                                                                                                          110


                      Contingency
                      05/06 completion                  Further work is required to complete the 2005/06 Internal Audit Plan                                    *                                  30
                                                        A large contingency element has been included to give flexibility to the plan, recognising
                                                        that a major role for Internal Audit is to support management by giving advice and
                      Contingency                                                                                                                               *                                 100
                                                        guidance, and to have the ability to respond to new and emerging risks and issues,
                                                        including the investigation if fraud and other financial irregularities.
                      Total Contingency                                                                                                                                                           130

                      Total 2006/07 Operational Audit
                                                                                                                                                                                                  1370
                      Days




5ffd01d4-8721-4919-86b4-6bf4bd8a4d70.xls

								
To top