Appendix 4 North Norfolk District Council - Strategic Audit Plan - April 2012 - March 2015 Description of audit Audit Days Delivered 2011/12 Assessed audit risk Strategic risk - Reference 2012/13 2013/14 2014/15 Days planned Days planned Days planned 9 8 8 ANNUAL OPINION AUDITS Review of Corporate Governance and Risk Management arrangements 8 High Work to support the preparation of the Annual Governance Statement 15 Very High 10 15 10 Follow up previous systems audit recommendations 8 Annual input required 8 8 8 FUNDAMENTAL FINANCIAL SYSTEMS Payroll, human resources and officers expenses Accountancy services - treasury management, control accounts, banking, bank reconciliation, asset management/capital expenditure, budgetary control, journal entries, etc 18 High High 15 High High New Risks C & G New Risk G 12 High High High High Medium High 6&7 2 & 23 7 Medium 3 Exchequer services -creditors and insurance Receipt, handling and banking of remittances, tourist information centres, etc Council Tax and NNDR Housing benefit/CTB Sundry debtors New Risks B and F 21, 25 & New Risk D 1, 5, 7 & 12 19 19 18 15 15 14 20 20 20 20 12 OTHER SYSTEMS AUDIT STRATEGIC DIRECTOR - COMMUNITY SERVICES Tourism & Economic Development Foreshore & coastal management / Coastal Protection Strategic Housing and Homelessness, etc Affordable housing initiatives 10 10 12 10 15 15 10 Private sector housing - improvements, etc Medium 12 Planning & Development control including fees, planning delivery grants, building control, enforcement, section 106 agreements, land charges, Tree Preservation Orders, Buildings at Risk Register, etc. Medium 25 Partnerships Medium 4 7 Page 1 of 3 Appendix 4 North Norfolk District Council - Strategic Audit Plan - April 2012 - March 2015 Description of audit Audit Days Delivered 2011/12 Assessed audit risk Strategic risk - Reference 2012/13 2013/14 2014/15 Days planned Days planned Days planned OTHER SYSTEMS AUDIT STRATEGIC DIRECTOR - ENVIRONMENT Waste management contract - refuse collection, street cleaning, recycling, clinical waste, abandoned vehicles, etc 18 High Sports Halls/Centres & Sports Development 15 High (3-yearly cycle retained) Medium Leisure Complexes, Other Sports, Arts & Entertainment, including Pier Pavilion Parks and Open Spaces, plus Woodland Management 10 Environmental services other than waste management - food control, pollution control, pest control, dog warden, licensing, enviromental protection, rural sewerage, emergency planning etc. 18 15 10 Medium Medium STRATEGIC DIRECTOR - INFORMATION Electoral Registration 9 Medium Communications 1 Medium Legal Services, Data Protection and Freedom of Information 10 10 11, 16, 23 & 24 20 4 & 17 Low CHIEF EXECUTIVE Corporate policy, planning, performance management, etc. Property services Car parking & markets Procurement 16 TOTAL DAYS PER ANNUM FOR SYSTEMS AUDIT 165 Medium Brought forward from 2011/12 Audit Plan Medium High Medium 1&5 10 12 14 10, 14 & New Risk E 12 16 169 178 160 Page 2 of 3 Appendix 4 North Norfolk District Council - Strategic Audit Plan - April 2012 - March 2015 Description of audit Audit Days Delivered 2011/12 Assessed audit risk Strategic risk - Reference 2012/13 2013/14 2014/15 Days planned Days planned Days planned 4 4 4 COMPUTER AUDIT STRATEGIC DIRECTOR - INFORMATION Follow up of previous computer audit recommendations 4 Annual input required Computer audit needs assessment 6 Provision for computer audit coverage pending results of needs assessment 30 Management Issues Project Management IT Security, Procurement and End User Controls Software Licensing (incl. FAST) Medium 5&8 Very High 15 10 13 Medium Business Continuity 7 Very High Data Consistency 10 Medium Data Centre, Back Up, Disaster Recovery Very High 16, 22 & 23 16 10 Application Systems Cedar Financial Application 1 Document Imaging - Civica (Revenues and Benefits) Revenues and Benefits - Civica Northgate - Payroll and Personnel 10 Cash Receipting Application High 9 Medium 10 High 13 Medium High 10 Infrastructure Network Infrastructure Medium Content Management 10 High Remote Access 10 Low TOTAL DAYS PER ANNUM FOR COMPUTER AUDIT 52 43 46 34 TOTAL AUDIT DAYS PER ANNUM 217 212 224 194 Page 3 of 3