Internal Audit & Counter Fraud Plan 2018-2019 Mark Stenson, - - PowerPoint PPT Presentation

Internal Audit & Counter Fraud Plan 2018-2019

Mark Stenson, Head of Corporate Governance Mark Stenson, Head of Corporate Governance Audit Committee 1st March 2018

2018/19 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)

2018-2019 Year End Assurance

• Smart Project underpinned by a review of processes

and controls, end to end systems will be documented

• Financial Systems Audits:

– Accounts Payable

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– Account Receivables – Bank Reconciliations – 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)

2018-2019 Year End Assurance – Housing Rents – NDR/Business Rates – Payroll:

• Post Agresso Milestone 6 upgrade

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– Personal Budgets – Residential Homecare Payments – Treasury Management

• Plus: Continuous review of key risks

Corporate Projects & Implementations: Assurance

• Smart Project:

– financial controls

• Agresso ERP System:

– Support Mode;

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– Milestone 6 post Implementation:

• “Selima” HR/Payroll:

– HR 2.4 to 2.7 – support for upgrade

• Mosaic:

– Post implementation reviews Adults Payments/Income migration – Pre Implementation support Childrens Payments/Income migration

• Joint Systems with Combined Authority and Health:

– Local Care Organisation

Corporate Projects ICT Assurance: IT Audit Plan

• IT Audit Plan in collaboration with External Supplier
• Server Refresh and other IT Projects.
• Information Management:

– General Data Protection Rules (from 25th May 2018)

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– General Data Protection Rules (from 25th May 2018)

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

schemes and future developments

• Working Well In Greater Manchester Initiative
• European Grants:

– Regional Assurance

Corporate and Commercial Services Operational Audits

In addition to FFS and Corporate Audits, the following are Directorate based reviews:

• Elections Support and Assurance:

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– Postal votes emerging risks – Election Day support

• Governance Training

Economy, Skills and Neighbourhoods Regeneration and Capital

• Regeneration Projects

– Town Centre Master Plan – Heritage Centre/Theatre

• School Capital Programme:

– Greenfield Primary School

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

• 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 Mosaic assurance, the following are Directorate based reviews:

• Integration with Health

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• Business Service Redesign:

– Changes to Financial Processes

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

Chief Executive Operational Audits

• Environmental Management System:

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

• Carbon Reduction Commitment

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• Carbon Reduction Commitment

Responsive, Investigations

• Audit & Counter Fraud Investigations
• North West Chief Audit Executive Group:

– Counter Fraud Sub Group Lead

• Management Planning and Quality Assurance:

– Quarterly Review, Reporting and Committee Reporting

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• Contingency for Unplanned Work
• 2019-2020 Audit and Counter Fraud Plan Preparation
• Developing Training Proposition(s)
• Personal Budgets Audits (Adults/Children)

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ANY QUESTIONS?