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
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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
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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
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