internal audit progress 2005-06-dr15977
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internal audit progress 2005-06-dr15977

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CORPORATE GOVERNANCE GROUP -31 JANUARY 2006 ITEM 4 INTERNAL AUDIT PROGRESS 2005/06 REPORT OF THE BOROUGH TREASURER Summary 1. The attached report has been prepared by the Council's internal auditors, Bentley-Jennison. This indicates progress against the current year's audit plan and the significant recommendations made to date. 2. Generally, progress has been satisfactory. In addition, all completed audits have resulted in either an adequate or substantial assurance on the level of control within the systems. 3. A Member of the internal audit team will attend the meeting to present the report and answer Members’ questions. Financial Comments There are no comments. Section 17 Crime and Disorder Act The activities of the Internal Audit section are part of the mechanism for combating fraud within the Council. Diversity There are no implications. Background Papers Available for Inspection: Nil Bentley Jennison RISK MANAGEMENT LTD RUSHCLIFFE BOROUGH COUNCIL INTERNAL AUDIT PROGRESS REPORT CORPORATE GOVERNANCE GROUP JANUARY 2006 DRAFT Rushcliffe Borough Council Internal Audit Progress Report Corporate Governance Group January 2006 1 INTRODUCTION 1.1 This reports summarises for the Corporate Governance Group, the progress made to date for the 2005/06 audit year. All audit work and reports are submitted through the Borough ...

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EM4CORPORATE GOVERNANCE GROUP 31 JANUARY 2006 IT INTERNAL AUDIT PROGRESS 2005/06 REPORT OF THE BOROUGH TREASURERSummary 1. The attached report has been prepared by the Council's internal auditors, BentleyJennison. This indicates progress against the current year's audit plan and the significant recommendations made to date. 2. Generally, progress has been satisfactory. In addition, all completed audits have resulted in either an adequate or substantial assurance on the level of control within the systems. 3. A Member of the internal audit team will attend the meeting to present the report and answer Members’ questions. Financial Comments There are no comments. Section 17 Crime and Disorder Act The activities of the Internal Audit section are part of the mechanism for combating fraud within the Council. Diversity There are no implications. Background Papers Available for Inspection: Nil
Bentley Jennison RISK MANAGEMENT LTD
RUSHCLIFFE BOROUGH COUNCIL INTERNAL AUDIT PROGRESS REPORT CORPORATE GOVERNANCE GROUP JANUARY 2006
DRAFT
Rushcliffe Borough Council Internal Audit Progress Report Corporate Governance Group January 2006 1INTRODUCTION 1.1This reports summarises for the Corporate Governance Group, the progress made to date for the 2005/06 audit year. All audit work and reports are submitted through the Borough Treasurer and the relevant section managers prior to being finalised. Full reports are available for members on any audit assignment if required, via the Borough Treasurer or Bentley Jennison. 2WORK COMPLETED 2.1To date internal audit have completed216days from a total of291for the 2005/06 audit year. 2.2Reports for the audit work undertaken to date, which have been issued to the Council, are shown in summary atAppendix A. 2.3The followingfinalhave been issued since the last Corporate reports Governance Group: Services; Leisure  Creditors;  Freedom of Information Act;  Creditors – IT Application Review; & Expenses; Payroll Tax/NNDR; Council – Information Security Management; IT  Housing Management;  IT – Virus Protection.
2.4
2.5
Only significant or fundamental recommendations have been brought to the group’s attention. These issues are summarised atAppendix B.
A further sixdraftreports have been issued, however, these have not yet been finalised with Council management:
& Budgetary Control; Accountancy  Debtors;  IT – Back Up & Recovery;  Recommendation Tracking (previous 2004 recommendations);  Contracts & Tendering; Bentley Jennison RISK MANAGEMENT LTD
Rushcliffe Borough Council Internal Audit Progress Report Corporate Governance Group January 2006 Management. Treasury 3WORK IN PROGRESS 3.1There are currently four audit assignments which are ‘work in progress’. The actual days input on these reviews has been reflected in the summary of performance atAppendix C: ƒ Corporate Governance; ƒ Risk Management; ƒ Cash Collection & Banking; ƒBenefits. Housing 4. RECOMMENDATION TRACKING 4.1 As part of the internal audit plan, we allocate resources to undertake a review of the degree of implementation of agreed recommendations from last year’s 2004 audit work. This work is progressing and the findings will be reported to the next meeting of the Corporate Governance Group. 5 PERFORMANCE 5.1 In order for management and the committee to monitor the performance of the internal audit service,Appendix C, shows the number of days input against the plan and the status of the work, in terms of whether it is WIP, draft /final report issued.
Bentley Jennison RISK MANAGEMENT LTD
Rushcliffe Borough Council Corporate Governance Group
Internal Audit Progress Report January 2006
SUMMARY OF ASSURANCES & NUMBER OF RECOMMENDATIONS Assignment Level of Assurance Ref Title Substantial Adequate Limited
01.05/06 02.05/06 03.05/06 04.05/06 05.05/06 06.05/06 07.05/06 08.05/06 09.05/06 10.05/06 11.05/06 12.05/06 13.05/06 14.05/06
15.05/06 16.05/06
23.05/06
HR – Policies & Procedures Contaminated Land Cash  Cheque Receipting Creditors – Audit Trail Reporting Building Control Development Control Health & Safety Disability Discrimination Act Leisure Services Creditors Freedom of Information Act Creditors – IT Application Review Payroll & Expenses Council Tax/NNDR IT – Information Security Management IT – Virus Protection Housing Management (Control Environment document produced, not a BJ assurance report)
9
99999999
9N/A 99999
No assurance given – advisory work
Merits attention 6 1
4 1 6 3 8 3 3 3 6 3 2 4
3
56
APPENDIX A
Recommendations Significant Fundamental
4 1 1 4 in total (not graded) 1 2 1 1 1 1 2 2
5
22
0
Rushcliffe Borough Council Corporate Governance Group
SUMMARY OF KEY RECOMMENDATIONS MADE REF. ASSIGNMENT
09.05/06
10.05/06
11.05/06
12.05/06
13.05/06
14.05/06
15.05/06
Leisure Services
Creditors
Freedom of Information Act
Creditors – IT Application Review
Payroll & Expenses
Council Tax/NNDR
IT – Information Security Management
Internal Audit Progress Report January 2006
APPENDIX B
SIGNIFICANT / FUNDAMENTAL RECOMMENDATIONS MADE Monies should be held securely at all times, and only authorised staff should have access to it. (Significant).All purchase orders should be retained by the departments and reviewed as part of the invoice verification process. All purchase orders should be signed by the relevant staff member in accordance with the  authority's financial regulations(Significant)N/A The access policy for the CPS system should be reviewed and revised, in line with best practice: minimum password length should be set at six characters; the  the force change period should be reduced to 30 days; possible, the ability to disable user accounts after three failed login attempts should be if incorporated into the system(Significant)The weekly reports should be signed off as evidence of review and comments noted of action taken, including when a leaver form has been requested from a Department. This information should then be used to identify specific managers/departments not returning the forms in a prompt manner. The weekly report process for identifying leavers should also be followed for leavers that are paid monthly(Significant)N/A  Management should ensure that the Corporate Information Security Statement is reviewed on an annual basis with any changes documented via authorised change control mechanisms (Significant)
The Corporate Information Security Statement should be reviewed and updated to cover all areas of best practice as defined by BS ISO/IEC 17799:2005(Significant)
Rushcliffe Borough Council Corporate Governance Group
16.05/06
23.05/06
IT – Virus Protection
Housing Management
be a
Internal Audit Progress Report January 2006
Management should ensure that all IT users are issued with guidance on the implications of virus infection and the measures to be taken to reduce the risk of infection(Significant) Management should carry out testing to determine whether antivirus software can be installed on all servers whilst ensuring operational capability(Significant)It is recommended that procedures are updated to include all aspects in the procedure manual (Collation of performance indicators; Dealing with telephone/email enquiries and logging calls; Needs and risk assessment; Application decision and reviews; Nominations procedure; Closing applications).
It is recommended that the Strategic Housing Services adhere to the following corporate policies/procedures (Health and Safety; Lone Workers Policy; Data protection/Confidentiality Policy).
It is recommended that completed procedure are reviewed and are consistent with working practices e.g. Bed and breakfast bookings procedure does not state that agreed cost of room stated on the order and delegated authorisation limits; Booking cancellation does not state that faxed copy of the cancellation letter should be retained on file etc.(Significant)
It is recommended that service level agreements are implemented with temporary accommodation providers which should include quality of accommodation and standard room rates(Significant).It is recommended that an agreement is put in place for servicing of gas appliances and this should be monitored by Strategic Housing Services in order to fill statutory duties(Significant).It is recommended that orders are raised for all works undertaken by external suppliers including Rushcliffe Homes(Significant).It is recommended that all client files are held securely when not in use(Significant).
Rushcliffe Borough Council Corporate Governance Group
SUMMARY OF PERFORMANCE AGAINST PLAN Audit Review Bud eted Days Contaminated Land 5 HR _ Policies and Procedures 10 HR – Appraisals and Job 10 Evaluation Treasury Management 5 Health & Safety 10 Corporate Governance 10 Development Control 5 Building Control 5 Partnerships 10 Contracts & Tendering 10 Risk Management 5 Accountancy and Budgetary 10 Control Cash Collection and Banking 10 Debtors 10 Creditors 10 Payroll 10 Housing Benefits 10 Council Tax and NNDR 15
Disability Discrimination Act
IT – Information Management
Security
5
5
Actual Days 5 10 1
0.5 10 9 5 5 1 10 5 10
10 10 10 10 0 15
5
5
Internal Audit Progress Report January 2006
Debrief Date 17 June 05 14 June 05
6 January 06 5 August 05 WIP 22 July 05 13 July 05 2 November 05 WIP 16 December 05
WIP 18 November 05 26 August 05 14 October 05 WIP 14 September 05
25 August 05
8 November 05
Draft Re ort Issued 27 June 05 27 June 05
13 January 06 2 September 05 4 August 05 2 August 05 12 January 06 10 January 06
10 January 06 17 October 05 26 October 05 23 September 05 14 September 05 30 November 05
Res onses Received 23 August 05 19 July 05
3 October 05 30 August 05 29 November 05
3 November 05 29 November 05 5 December 05
3 October 05
15 December 05
Final Re ort Issued 23 August 05 19 July 05
4 October 05 30 August 05 29 November 05
14 November 05 29 November 05 6 December 05
24 October 05
16 December 05
APPENDIX C
Report Status
FINAL FINAL
DRAFT FINAL FINAL FINAL DRAFT DRAFT
DRAFT FINAL FINAL FINAL
FINAL
FINAL
Rushcliffe Borough Council Corporate Governance Group IT – Virus Protection IT – Backups IT – Change Control Management IT – Creditors, Application Review
Freedom of Information Act Leisure Services Depot Relocation Housing Management Efficiency Statements Follow up of previous recommendations Cash  Cheque Receipting Creditors – Audit Trail Reporting Audit Management Contingency TOTAL
4 5 5 6 8 8 5 10 10
10
0
0
35 15 291
4 5 1 6
5 11 0.5 10 0 10
2 2
23 0 216
Internal Audit Progress Report January 2006
8 November 05 29 November 05 16 September 05
29 September 05 19 August 05 October 05 December 05
Ongoing
30 November 05 9 January 06 17 October 05
18 October 05 17 October 05 October 05 16 January 06
6 June 3 August
15 December 05 1 November 05
1 November 05 3 November 05 October 05
15 July 19 September
16 December 05 1 November 05
1 November 05 14 November 05 16 January 06
18 July 19 September
FINAL DRAFT FINAL
FINAL FINAL FINAL DRAFT
FINAL FINAL