Internal Audit & Counter Fraud Plan 2017-2018 Mark Stenson, - - PowerPoint PPT Presentation

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

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• 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

Fundamental Financial Systems (1)

2017-2018 Year End Assurance

• Accounts Payable
• Account Receivables
• Bank Reconciliations
• Cash Income, supported by Control and Risk Self

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• 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

Fundamental Financial Systems (2)

2017-2018 Year End Assurance

• Housing Rents
• NDR/Business Rates
• Payroll:

– Post Agresso (A1) implementation

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– Post Agresso (A1) implementation

• Personal Budgets
• Residential Homecare Payments
• Treasury Management
• Plus: Continuous review of key risks

Corporate Projects ICT Implementation Assurance

• Agresso “A1” HR/Payroll Integration:

– Post implementation review – Milestone 6 upgrade

• “Selima” HR/Payroll:

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– 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

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

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– New rules 2018 and emerging risks

Corporate Projects Devolution

• GMCA Integration of Health:

– Joint working emerging risks ,e .g. data security

• GMCA Arrangements for Monitoring Indemnities and

Financial Undertakings

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Financial Undertakings

• Assurance to the Combined Authority on current and

future developments; e.g. NDR Pooling Pilot

• Working Well Initiative
• European Grants:

– Regional Assurance

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:

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– IR35 Regulations – HMRC Apprenticeship Levy – Living Wage implementation in Schools

• Elections Support and Assurance:

– Postal votes emerging risks

• Governance Training

Economy, Skills and Neighbourhoods Regeneration and Capital

• Regeneration Projects

– Old Town Hall follow up – Hotel Future – Princes Gate – Heritage Centre/Theatre

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• School Capital Programme:

– Greenfield Primary School – Saddleworth Replacement School – Royton and Crompton

• Unity Work Programme Review
• Capital Grants follow up review
• Property Disposal

Economy, Skills and Neighbourhoods Education, Early Years and Community

• Schools’ Audit Plan:

– Audit follows up – Control and Risk Self Assessment

• Education Governance Training:

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• Education Governance Training:

– Governors, Head Teachers and Business Managers

• Academy and Free Schools’ Audit Plan
• New School Places
• Special Education Needs
• Early Years

Economy, Skills and Neighbourhoods Environment

• Unity Work Plan
• Parks
• Devolved Budgets to Members

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• Highways Maintenance
• Operational Management “Mayrise” system:

– post implementation review

• FCHO Housing Allocation Process

Health and Wellbeing Operational Audits

In addition to FFS and FWi assurance, the following are Directorate based reviews:

• Working in Partnership with Health

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• Changes to Financial Processes arising from:

– Care Act 2014 – Frameworki

• Supported Living Properties
• Mental Health Financial Processes
• Safeguarding People
• Brokerage Processes

Chief Executive Operational Audits

• Environmental Management System:

– ISO 40001 support – Steering Group Membership – Supporting the development of local site review processes

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• Carbon Reduction Commitment

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

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• Contingency for Unplanned Work
• 2018-2019 Audit and Counter Fraud Plan Preparation
• Developing Training Proposition(s)
• Personal Budgets Audits (Adults/Children)