Appendix A
Review Work delivered in accordance with the Annual Audit Plan for 2011/12 plus Extra Work requested by Management
Audit No.
Description of Audit
Frequency of
Audit Coverage
Original Days
Planned
Days
Planned
Days
Delivered
Scheduling
PLANNED SYSTEMS AUDIT WORK
NN/12/01
Coastal Change and Pathfinder
Management
NN/12/02
Affordable Housing
3-yearly
10
10
10
June
3-yearly
10
10
10
June
NN/12/03
Waste Management
2-yearly
18
18
18
August
NN/12/04
Corporate Policy, Performance
Management
3-yearly
10
0
0
NN/12/05
Accountancy Services
2-yearly
18
18
18
August
Deferred to
2012/13
September
NN/12/06
Car Parking and Markets
2-yearly
16
16
16
NN/12/07
Remittances
2-yearly
15
15
NN/12/08
Sundry Debtors
2-yearly
12
NN/12/09
Sports Halls / Centres
3-yearly
NN/12/10
Corporate Governance
NN/12/11
NN/12/12
NN/12/13
Status
Complete
Final report issued 28 July 2011
Complete
Final report issued 3 August 2011
Complete
Final report issued 25 October 2011
Summary Report
Details presented to
Members
Good
Audit Committee
13 September 2011
Audit Committee
13 September 2011
Audit Committee
6 December 2011
Good
Limited
n/a
n/a
Complete
Final report issued 2 November 2011
Adequate
Audit Committee
6 December 2011
September
Complete
Final report issued 22 November 2011
Limited
Audit Committee
6 March 2012
15
October
Complete
Final report issued 4 November 2011
Adequate
Audit Committee
6 December 2011
12
12
November
Complete
Final report issued 21 December 2011
Limited
Audit Committee
6 March 2012
15
15
15
December
Complete
Final report issued 10 February 2012
Adequate
Audit Committee
6 March 2012
Annual
8
8
8
January
Complete
Final report issued 16 February 2012
Adequate
Audit Committee
6 March 2012
Communications
3-yearly
10
1
1
January
Audit removed from Plan after
agreement reached with management
that consultancy type review was
required rather than a routine assurance
audit.
One audit contractor day already spent
on detailed audit planning, prior to
obtaining approval to delete the audit
assignment from the Plan.
Work to support the AGS
Annual
15
15
1
February
3-yearly
Annual
10
8
175
10
8
156
8
4
136
February
Brief issued 5 December 2011; fieldwork
starts 22 February 2012
Draft report imminent
Parks and Open Spaces
Systems Audit Follow Up
TOTAL PLANNED SYSTEMS AUDIT WORK
87%
Audit deferred to 2012/13
Assurance
Level
applicable
Audit No.
Description of Audit
PLANNED COMPUTER AUDIT WORK
NN/12/14
Business Continuity
Frequency of
Audit Coverage
Original Days
Planned
Days
Planned
Days
Delivered
Scheduling
Determined by
needs assessment
7
7
6
June
Dec
November
December
NN/12/15
Data Consistency
10
10
10
NN/12/16
Content Management
10
10
7
NN/12/17
Payroll and HR Application
10
10
10
December
February
November
4
41
4
41
2
35
85%
216
197
171
87%
Medium
0
9
Computer Audit Follow Up
TOTAL PLANNED COMPUTER AUDIT WORK
Annual
TOTAL PLANNED WORK
EXTRA WORK REQUESTED
NN/12/18
Electoral Registration
March
NN/12/19
Cedar Financial Application
High
0
1
1
January /
February
NN/12/20
Remote Access
Low
0
10
1
March
20
2
10%
217
173
80%
TOTAL OF EXTRA WORK UNDERTAKEN
GRAND WORK TOTAL
216
Status
Assurance
Level
applicable
Summary Report
Details presented to
Members
Adequate
Audit Committee
6 March 2012
Adequate
Audit Committee
6 March 2012
Draft report imminent
Complete
Final Report issued 23 January 2012
Fieldwork nearing completion
Complete
Final report issued 9 January 2012
Brought forward from 2012/13; fieldwork
starts 22 March 2012
Brought forward from 2012/13; however,
after detailed planning work, it was not
feasible to undertake in year.
Subsequently agreed to deliver in
2012/13.
After agreeing to push back the Cedar
Financial Application, it was decided to
bring forward the Remote Access audit
for 2012/13 to replace it. Initial brief
received 6 February 2012