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AGENDA NO: 11
JOINT INDEPENDENT AUDIT COMMITTEE – 27 MARCH 2015
INTERNAL AUDIT PLAN 2015/16 REPORT
REPORT BY SOUTH WEST AUDIT PARTNERSHIP
PURPOSE OF THE REPORT
To present the Internal Audit Plan for 2015/16.
1.
INTRODUCTION
1.1
Under the Accounts and Audit (England) Regulations 2011 the Police and Crime
Commissioner (Commissioner) and the Chief Constable are required to maintain an
adequate and effective system of internal audit of their accounting records and of their
systems of internal control in accordance with the proper practices in relation to internal
control.
1.2
The Government's Code of Practice on Financial Management makes the Chief
Financial Officer (Director of Finance) to the Chief Constable and the Treasurer to the
Commissioner responsible for maintaining an effective internal audit function. This
function is undertaken through a contract with Dorset County Council who is a partner
within the South West Audit Partnership (SWAP).
2.
INTERNAL AUDIT PLAN 2015/16
2.1
The proposed Internal Audit Plan for 2015/16 is attached as Appendix A. The primary
driver for the prioritisation of Internal Audit work is a risk assessment based on prior
knowledge of the organisation, known developments and consultation with the Chief
Finance Officer to the Chief Constable, the Chief Executive and the Treasurer to the
Police and Crime Commissioner.
2.2
A copy of the Strategic Audit Universe is also attached as Appendix B. Sight of this
document at this meeting was requested during the March 2014 JIAC Meeting.
2.3
The External Auditor KPMG looks to place reliance upon Internal Audits work to limit
their own coverage. A Key Financial Control audit is planned to provide assurance to
the Chief Financial Officer to the Chief Constable and the Treasurer to the Police &
Crime Commissioner on the adequacy of internal financial control as well as enabling
External Audit to reduce the amount of work they need to do in arriving at their opinion
on the Financial Statements. This benefits the organisations through a lower external
audit fee.
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2.4
An IT audit needs assessment was updated in January 2014 therefore IT audits to be
undertaken are driven from this assessment.
3.
RISK/THREAT ASSESSMENT
Financial/Resource/Value for Money Implications
3.1
The Internal Audit service for Dorset Police is provided by the South West Audit
Partnership (SWAP). This function is undertaken for the Chief Constable and the Police
and Crime Commissioner through a contract with Dorset County Council who is a
partner within the South West Audit Partnership
Legal Implications
3.2
Under the Accounts and Audit (England) Regulations 2011 the Chief Constable and the
Police and Crime Commissioner are required to maintain an adequate and effective
system of internal audit of their accounting records and of their systems of internal
control in accordance with the proper practices in relation to internal control.
3.3
The Financial Regulations require the Chief Financial Officer to the Chief Constable and
the Treasurer to the Police and Crime Commissioner to maintain an effective internal
audit function, operating in accordance with the statutory obligations and regulations
contained in the Accounts and Audit Regulations.
Implications for Policing Outcomes
3.4
There are no direct implications arising from this report.
Equality
3.5
There are no direct implications arising from this report.
4.
RECOMMENDATIONS
4.1
Members are RECOMMENDED to scrutinise the Internal Audit Plan for 2015/16.
Jo George
Audit Manager
Members’ Enquiries to: Dave Hill – Director of Planning or Jo George – Audit Manager, South
West Audit Partnership; Telephone 01305 838315
Email: [email protected]; [email protected]
Appendices
Appendix A – Internal Audit Plan 2015/16
Appendix B – OPCC and Dorset Police Strategic Audit Plan
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