1.1  The overall aim of Internal Audit is to provide management, in particular the Director of Corporate Resources as the Section 151 Officer, and members, through the Corporate Governance Committee, with assurance that the internal control systems of the Authority are operating properly.  Effective controls will ensure that:

1.2  he work of the Section may involve auditing the control systems of partnerships and partners if these represent a material risk to the County Council or it has specific accountable body obligations.

1.3  Internal Audit also aims to take an active role in assisting management to understand its risk exposure and advise on methods to manage these risks particularly through the use of controls. (Any advice is given on the understanding that it cannot constrain future audit assurance opinions.)  In doing this the Section aims to draw on experiences both from its own work including investigations and from that of other departments and organisations, especially other county councils. It will also draw on national research and guidance on internal audit and risk management.

1.4  Responsibility for the identification of risk and its management rests with corporate and departmental managers. The design, installation and correct operation of internal controls comes within this responsibility.  It is the responsibility of Internal Audit to assess the quality of this risk assessment process and if necessary undertake its own assessment of potential high risk areas. Internal Audit will then carry out  an independent review of the soundness of the controls for those areas; report on weaknesses found and recommend improvements, highlighting those recommendations considered to be of high importance. It aims to do this in a manner that conforms to nationally recognised auditing standards and satisfies external audit review of internal audit work.

2.  In addition the Section may be requested to support the Director of Corporate Resources and the Chief Executive on technical issues which arise as a result of legal or professional developments, but which do not form part of its audit aims.

3.  In order to achieve these aims the Section has the following objectives

3.1  to maintain a strategic long term audit plan based on a comprehensive and logical assessment of relative risk that is approved by the Director of Corporate Resources and is supported by the Corporate Governance Committee

3.2  to produce an annual plan of work, based on the strategic plan and subject to consultation with departments, which is soundly based and achievable and that is approved by the Director of Corporate Resources and is supported by the Corporate Governance Committee

3.3  to carry out the audit within the time allowances indicated by the agreed annual plan, and to monitor and control any variations to planned time

3.4  to maintain complete and accurate working documents that support the work done and conclusions reached (subject to legal requirements on personal data)

3.5  to produce reports with practical recommendations, promptly and in a clear and constructive style and to produce either an overall (establishment) rating or a  level of assurance statement (on a system)

3.6  to ensure that recommendations are duly considered at an appropriate management level and either agreed and acted upon by management or reasons for rejection are given and potential risks are accepted  (high importance ones at directors level)

3.7  to give an audit viewpoint on rules and controls in response to corporate and departmental requests and in response to changing circumstances especially in relation to technology, governance and legislation

3.8  to aid managers develop their own understanding of their services' potential risk exposure and methods of reducing it by using techniques such as self assessment questionnaires and computer interrogations

3.9  to give a head of audit opinion on the adequacy of the “internal control environment” of the County Council (as set out in the CIPFA Code of Practice on Internal Audit)

3.10  to make the Section’s anti fraud and risk awareness information available to a wide audience including members through the use of an Internal Audit web page on the Corporate Information Service and where appropriate the County Council’s website

3.11  to provide a link for and co-ordinate County Council action on internal audit and anti-fraud developments and national initiatives such as the National Fraud Initiative (NFI)

3.12  to give assistance and advice to departments in all cases of suspected fraud or financial malpractice brought to the attention of the Director of Corporate Resources as required by Financial Procedure Rule 17 and in accordance with the County Council's anti fraud and corruption strategy

3.13  to be involved in other special investigations and unplanned work that is within the guidelines agreed with the Director of Corporate Resources.  Time spent on such unplanned work will be monitored and consequent variations to work plans will be agreed with the Director and where necessary other managers

3.14  to produce regular reports to the Director of Corporate Resources on progress against the annual plan, highlighting any significant areas of concern and the consequences of approved unplanned work

3.15  to produce a summary of progress for the Corporate Governance Committee, highlighting recommendations of high importance and manager confirmation of action on agreed recommendations

3.16  to liaise with departments on a periodic basis about their parts of the annual plan and to report annually to members, through the Corporate Governance Committee, on internal audit work carried out

3.17  to consider the implications of post audit feedback, either given directly or solicited through questionnaires

3.18  to ensure own staff (and contracted staff where used) are aware of, and adequately trained to achieve, appropriate professional standards and are able, with appropriate guidance and supervision, to undertake specific audits

3.19  to review and amend audit practices in the light of changes in priorities, technology professional guidance and other external developments

3.20  to co-ordinate work with external audit and other outside agencies to ensure best use of auditor and audit fees resources

3.21  to provide head of audit certifications, if mandated by government departments or other funders, and be qualified to undertake Financial Management Standard in Schools external assessments

3.22  to highlight efficiency gains in reports and make examples of efficiency measures (either devised by Section members or seen while undertaking audit work) available to a wide audience through meetings and the use of Internal Audit web page

3.23  to carry out specific studies either requested by departments or the Director of Corporate Resources within any time made available in the annual plan

3.24  to carry out technical studies and briefings as required by or on behalf of the Director of Corporate Resources and the Chief Executive within the required time-scale

4.   How the internal audit objectives will be achieved is further developed in a Strategy document

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