Auditoria de sistemas

AUDIT MANUAL
INDEX

Section 1 : Section 2: Section 3 : Section 4 : Section 5: Section 6 : Section 7 : Section 8: Section 9 : Section 10 : Section 11: Section 12: Section 13: Section 14: Section 15:

Overall Objectives Areas of Work Systems Audits Reports Outsourced Services Contracts Best Value Grants and Subsidies Fraud/Irregularities Follow up of Recommendations Consultancy and AdvicePlanning and Monitoring Support Services Training Policy on Auditing Areas of Previous Responsibility

Audit Charter at Appendix 3 Issue Date: Reviewed: 29th March 2001 7th July 2004

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Internal Audit Manual Page 1

1.0 1.1

OVERALL OBJECTIVES Internal Audit fulfils the statutory responsibility placed on the Council to provideand maintain an independent and effective internal appraisal function. Financial Regulation 4 (copy at Appendix 1) confirms this function and provides the required authority for audit staff and the opportunity for the internal reporting of irregularities. The Audit areas will be selected for review using a formal risk assessment (see Appendix 5). As its core function, Internal Audit fulfils thisappraisal role by examining, evaluating and reporting on the adequacy of internal controls operating throughout the Council as a contribution to the proper, economic, efficient and effective use of resources. This includes the review of functions subjected to compulsory or voluntary tendering, including partnership arrangements. The Internal Audit team is committed to assisting management toachieving best value in all its activities. This will be done by identifying improvements in procedures, introducing effective risk management techniques and ensuring excellent corporate governance. Internal Audit is a directly employed team within the Finance Service (although under review as at February 2004) , reporting to the Section 151 Officer. The Audit and Performance Manager has authority tobuy in additional audit work within a set budget, although this has so far been limited to specialist IT audits. The authority of the Audit and Performance Manager is confirmed in Financial Regulations. An Audit report containing recommendations and a conclusion on the adequacy of the controls tested is produced at the end of every review, signed by the Audit and Performance Manager. This enablesthe Audit and Performance Manager to provide an independent opinion on the adequacy and effectiveness of the systems of control under review. All reports are submitted to the appropriate Head of Service and the Head of Finance. In addition, reports containing serious weaknesses or which are of corporate concern are submitted to the appropriate Corporate Director and thereafter to CorporateManagement Team. In addition, summary reports on audit findings, responses from managers and performance against the approved plan are submitted to the Executive on a quarterly basis. The Audit areas are selected for review using a formal risk assessment, and a 3-year plan is constructed which the Executive approves annually. This is reviewed quarterly by the Audit and Performance Manager and approved bythe Head of Finance. The Audit team work to the standards laid down by CiPFA in their Code of Practice for Internal Audit in Local Government.

1.2

1.3

1.4

1.5

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Internal Audit Manual Page 2

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AREAS OF WORK The work undertaken to discharge the Section’s responsibilities is divided into the following areas;• • • • • • System Audits Best Value Grants and Subsidies Fraud Quality Assurance Other.

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Internal Audit Manual Page 3

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SYSTEMS AUDITS Preparation for Audit The process shall be as follows; • Monthly Audit plan for each officer constructed by Audit and Performance Manager and circulated at monthly meetings....