Internal Audit & Counter Fraud Plan 2017-2018 Mark Stenson, Head of Corporate Governance Mark Stenson, Head of Corporate Governance Audit Committee 2nd March 2017
2017/18 Audit Planning Approach • Understand corporate objectives and risks • Define the audit universe • Assess the inherent risk • Assess the strength of the control environment • Calculate the audit requirement • Determine the audit plan • Consider additional audit requirements identified from the risk assessment process 2
Fundamental Financial Systems (1) 2017-2018 Year End Assurance • Accounts Payable • Account Receivables • Bank Reconciliations • Cash Income, supported by Control and Risk Self • Cash Income, supported by Control and Risk Self Assessment • Council Tax Support • Council Tax including Discounts and Exemptions • Fixed Assets • Housing Benefits and Risk Based Verification 3
Fundamental Financial Systems (2) 2017-2018 Year End Assurance • Housing Rents • NDR/Business Rates • Payroll: – Post Agresso (A1) implementation – Post Agresso (A1) implementation • Personal Budgets • Residential Homecare Payments • Treasury Management • Plus: Continuous review of key risks 4
Corporate Projects ICT Implementation Assurance • Agresso “A1” HR/Payroll Integration: – Post implementation review – Milestone 6 upgrade • “Selima” HR/Payroll: – Post implementation review of Selima upgrade - MioCare Group – HR 2.4 to 2.6 – support for upgrade • FWI: – Post implementation reviews Adults Payments/Income migration – Pre Implementation support Childrens Payments/Income migration • Joint Systems with Combined Authority and Health 5
Corporate Projects ICT Assurance: IT Audit Plan • IT Audit Plan in collaboration with External Supplier • Server Refresh and other IT Projects. • Information Governance and Data Protection: – New rules 2018 and emerging risks – New rules 2018 and emerging risks 6
Corporate Projects Devolution • GMCA Integration of Health: – Joint working emerging risks ,e .g. data security • GMCA Arrangements for Monitoring Indemnities and Financial Undertakings Financial Undertakings • Assurance to the Combined Authority on current and future developments; e.g. NDR Pooling Pilot • Working Well Initiative • European Grants: – Regional Assurance 7
Corporate and Commercial Services Operational Audits In addition to FFS and Corporate Audits, the following are Directorate based reviews : • People Services emerging HMRC risks from April 2017: – IR35 Regulations – HMRC Apprenticeship Levy – Living Wage implementation in Schools • Elections Support and Assurance: – Postal votes emerging risks • Governance Training 8
Economy, Skills and Neighbourhoods Regeneration and Capital • Regeneration Projects – Old Town Hall follow up – Hotel Future – Princes Gate – Heritage Centre/Theatre • School Capital Programme: – Greenfield Primary School – Saddleworth Replacement School – Royton and Crompton • Unity Work Programme Review • Capital Grants follow up review • Property Disposal 9
Economy, Skills and Neighbourhoods Education, Early Years and Community • Schools’ Audit Plan: – Audit follows up – Control and Risk Self Assessment • Education Governance Training: • Education Governance Training: – Governors, Head Teachers and Business Managers • Academy and Free Schools’ Audit Plan • New School Places • Special Education Needs • Early Years 10
Economy, Skills and Neighbourhoods Environment • Unity Work Plan • Parks • Devolved Budgets to Members • Highways Maintenance • Operational Management “Mayrise” system: – post implementation review • FCHO Housing Allocation Process 11
Health and Wellbeing Operational Audits In addition to FFS and FWi assurance, the following are Directorate based reviews: • Working in Partnership with Health • Changes to Financial Processes arising from: – Care Act 2014 – Frameworki • Supported Living Properties • Mental Health Financial Processes • Safeguarding People • Brokerage Processes 12
Chief Executive Operational Audits • Environmental Management System: – ISO 40001 support – Steering Group Membership – Supporting the development of local site review processes • Carbon Reduction Commitment 13
Responsive, Investigations • Audit & Counter Fraud Investigations • North West Chief Audit Executive Group: – Counter Fraud Lead • Management Planning and Quality Assurance: – Quarterly Review, Reporting and Committee Reporting • Contingency for Unplanned Work • 2018-2019 Audit and Counter Fraud Plan Preparation • Developing Training Proposition(s) • Personal Budgets Audits (Adults/Children) 14
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