LGFMA Presentation - Internal Audit Program Model

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LGFMA Risk Management
Framework – Internal Audit
Program
Mark Jeffreson
Dario Nazzari
Our Brief
To develop a suite of programs for use by internal
audit as a tool to apply the risk management
framework to a selection of issues commonly
faced by local government throughout South
Australia.
Approach



Define the “risk universe”
Identify the “top 20”
Develop generic internal audit programs for access by:
– Riskemap
– Other means
3
Risk Universe



Solicit specific risks from larger Councils
Collate and categorise
Identify consequences rather than causes
4
Categories
Asset management
 Business development

Information services
 Procurement


Compliance

Project management



Financial
Governance

Strategic management
Environment

Human resources

Public relations
5
Top 20

Engage pilot councils




rural
urban
large
small

Representative of a broad cross-section of LG in SA

Workshops
6
7
Risk Programs

Asset maintenance

Natural disaster

Building and DA

Plan assumptions

Community engagement

Project management

Contract administration

Records security

Delegations

Public liability

Effluent

Revenue risk

Financial sustainability

Staff risk

Fraud and theft

Stormwater

Info. systems failure

Utilisation of assets

Legislative non-compliance

Valuation of fixed assets
8
Example

Financial sustainability program
9
Download
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