East Kent Audit Partnership
This web page has been developed to answer some of the
questions you may have about us or our service. Please do
contact one of the team if you would like to learn more about us,
and what we do. If you have any concerns over the conduct of
a particular auditor or the way in which an audit is progressing,
please do contact me direct. I trust the information
contained on the next few pages is of interest to you; however I am
always grateful for your feedback and ideas for us to improve
should you wish to forward your comments to me.
Christine Parker
Head of Audit Partnership
01304 872160
Christine.parker@dover.gov.uk
Contents
- Who Are We?
- Why are we here?
- Section 151 Officers
- What do we do?
- Why are you auditing
me?
- Why now?
- How long will it take and
how will it impact on me?
- How can I help the Auditor
and help to achieve a smooth audit?
- What’s in it for
me?
- Who will see the
report?
- What happens after we
have agreed to implement the recommendations?
- What is an Audit
Committee?
- Who audits the
Auditors?
- What’s the
difference between Internal and External Audit?
- You may wish to consult
us
Who Are We?
The East Kent Audit Partnership is between Canterbury City
Council, Dover District Council, Shepway District Council and
Thanet District Council.
Team Structure
The Team is made up of the Head of the East Kent Audit
Partnership (EKAP) Christine Parker, and two Audit Managers, Chris
Parker and Simon Webb, and a pool of Partnership Auditors (see
names below). Chris Parker is the Deputy Head of the Partnership
and covers the Shepway and Canterbury partner sites, and Simon Webb
manages and deputises for the Dover and Thanet sites. Each member
of the Audit Team has a “home” base at one of the partners’
offices, but also carries out work at any of the other authorities
as required. This gives the team the flexibility to provide a range
of auditing skills for all the partner authorities.
On occasion the partnership makes use of Consultants to provide
additional internal audit resource to meet plans.
Meet the Team
Why are we here?
Under legislation the Council’s Section 151 Officer, (the Senior
Officer in charge of the Council’s financial arrangements), has a
duty to ensure that there is a continuous review of the Council’s
financial arrangements, ensuring that the appropriate records are
maintained and that the Council acts legally.
Part of the function of Internal Audit is to provide assurance
that the Council’s arrangements are subject to an appropriate level
of internal control, and to report any risks, weaknesses in the
internal control system, or any financial loss or irregularity to
the Section 151 Officer as well as the appropriate management. The
four s.151 Officers together form the Client Officer Group, which
governs the EKAP.
Section 151 Officers
What do we do?
Internal audit is an independent appraisal function, which seeks
to provide management with a level of assurance on the adequacy of
internal controls and of risks to the Council’s functions /
systems.
- We advise management on control.
- We assist the organisation to achieve its objectives by
offering advice on operational processes and procedures.
- We alert management to any significant weaknesses or
irregularities.
- We provide assurance on the reliability and integrity of
systems, and the extent to which they are adequately and
effectively controlled.
- We review any irregularity.
Most of the above is achieved through completing Audit reviews,
which are scheduled through a risk based work programme. Internal
Audit has the authority to review any matter at any time, and can
request supporting documentation and explanation from any officer
of the Council. However, we rarely call unannounced.
Why are you auditing me and why am I often being audited?
There are several reasons why you may be audited:
- Inclusion in the annual audit plan if your service is
considered to be a key system to the authority (e.g. key Financial
system) or have had recent or significant operational,
technological or personnel changes
- Selection on a risk basis to ensure coverage of all critical
systems in operation across the authority
- Investigative requests from Senior Officers within the
organisation
Generally all areas of activity of the Council will be reviewed
once in three years. Each area is risk assessed and some areas may
be reviewed more frequently. If an area or service is considered to
be high risk or business critical (e.g. key financial systems) it
is possible that a review may take place on an annual basis.
Internal Audit also follows up the agreed actions resulting from
reviews in between scheduled audits.
Why now?
Internal Audit works to a 3 year Strategic Plan which is
reviewed annually to ensure that new initiatives, changing
corporate priorities and high-risk areas are reviewed at
appropriate intervals. These Annual Plans are agreed in advance
with the Heads of Service and the Corporate Directors and approved
by the relevant Audit Committee.
Individual reviews are discussed and a brief is agreed with the
appropriate managers prior to them commencing.
How long will it take and how will it impact on me?
This depends on the complexity of the audit – however, we will
always discuss this question with you at the start of the
assignment. We try to limit disruption that may occur during an
audit and will work around existing commitments of staff wherever
possible. Co-operation in arranging meetings as early as possible
during the audit also helps to minimise the time to complete a
review.
How can I assist the Auditor and help to achieve a smooth
audit?
For an audit, the auditor, manager and staff involved need to
have an understanding of the benefits that can be achieved from
working together. Our aim is to help you perform your duties more
efficiently, not to find mistakes or criticise unnecessarily.
We understand that people may be apprehensive of an audit and
therefore we try to provide as much information as possible prior
to our visit. If you have any issues or concerns, please tell us.
By informing us we will have a better understanding of these issues
and may be able to offer a simple solution or advice on how to
handle the situation.
What’s in it for me?
The audit will help to identify potential areas of weakness or
inefficiency within the systems and processes and recommend actions
to be taken to maximise the overall effectiveness of the
service.
The audit report that is produced at
the end of the review will:
- Provide a balanced description of good practice, key strengths
and any weaknesses to be addressed.
- Provide a detailed action plan so that any programme of
improvements can be effectively managed.
- Help managers to demonstrate confident and open leadership and
their commitment to process improvement in their area.
- Provide an assurance level of the adequacy of the process
reviewed. The assurance is the audit opinion that can be placed on
the effectiveness of internal controls in place within the function
to reduce the level of risk which may prevent achievement of the
service objectives.
Who will see the report?
Once the report and action plan have been agreed by the manager
of the section being audited the final report will be issued to the
appropriate Head of Service, Corporate Director and Section 151
Officer. A summary of the report will also be reported to the Audit
Committee, who oversees the audit function.
What happens after you have agreed to implement the
recommendations?
At a future date, based on the agreed due dates, Internal Audit
follow up the recommendations agreed in the action plan to
establish whether or not they have been implemented; and if
necessary identify the reason for any delay or lack of
implementation. The aim being to revise the overall assurance level
as a result of internal controls having been improved. A memo is
issued to Management giving details of any follow up action taken
and outstanding recommendations. Any agreed actions categorised as
high risk which are not implemented are escalated to the Audit
Committee.
What is an Audit Committee?
The Authority’s Audit Committee is comprised of members of the
Council. The purpose of the committee is to provide independent
assurance of the adequacy of the Authority’s risk management
framework and the associated control environment, independent
scrutiny of the authority’s financial and non-financial performance
to the extent that it affects the authority’s exposure to risk and
weakens the control environment, and to oversee the financial
reporting process.
The terms of reference of the Committee are detailed within the
Authority’s Constitution, copies of agendas, reports and minutes
are available on the website.
Who audits the Auditors?
Internally each Authority has to review the effectiveness of
Internal Audit on an annual basis and report their findings to the
Audit Committee with the annual accounts in the Annual Governance
Statement.
The Audit Commission are the external auditors that review the
work carried out by Internal Audit. They need to be able to place
reliance on our work to support their review and approval of the
Council’s accounts and the financial processes that are in place.
Each year the Audit Commission makes an assessment of Internal
Audit and carries out an in depth review every three years.
What’s the difference between Internal and External Audit?
Internal and External Audit meet quarterly to ensure that there
is no duplication in the work that they plan to cover. Where
possible they rely on each other’s work to ensure maximum coverage
from the resources available. The essential difference in their
approach is that Internal Audit are looking to provide assurance on
the systems and processes used by management to reduce risk, and
External Audit are looking to state that the Council’s accounts are
“fairly presented”. The Audit Commission is the currently the
appointed external auditor for all four member East Kent
Authorities.
Additional information on the Audit Commission can be found on
their website www.audit-commission.gov.uk
You may wish to consult us...
- about any significant proposed changes to existing systems and
implementation of new systems to enable us to make recommendations
on the level of internal control to be applied;
- if you suspect you have discovered an instance of fraud or
corruption;
- if a financial or system irregularity has been
highlighted;
- for general advice on existing system controls and risks.
Internal controls are necessary to ensure the objectives of the
function/ operation are met, and that economic and efficient use of
resources and assets is achieved.
Additionally, controls safeguard resources against fraud, error,
waste, and poor Value for Money. They can provide assurance on the
reliability and integrity of information and that various policies,
plans, procedures, laws and regulations are complied with.
Please do contact any member of the team should you wish to
discuss any matter in confidence.
