Audit Strategy including planning, structure, and procedures
Audit Strategy including planning, structure, and procedures | South Lanarkshire Council
| Title | Audit Strategy including planning, structure, and procedures |
| Service Area | Finance and IT Resources |
| Aims and Objectives | Strategy covers construction of the audit section in terms of numbers and skill sets, the process for risk assessing proposed assignments for inclusion in the annual audit plan and the audit manual which covers all procedures governing the delivery of audit work to support the assurance provided to elected members at the end of the year.
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| Conclusion | The audit strategy covers the structure and delivery of audit work within South Lanarkshire Council and its group. An in house team assessed the strategy and found no adverse equality impacts. The audit strategy is delivered in line with the CIPFA Internal Audit Code of Practice for Local Authorities and service delivery is examined every year by external auditors and a view expressed. In addition, client consultation throughout the audit process aims to identify any local concerns, including equalities issues. Delivery of the audit service is monitored through surveys after every assignment. Performance is regularly reported to the Risk Management and Audit Forum and areas for improvement are reported as part of the Annual Internal Audit Assurance report to the Executive Committee. Furthermore any material concerns arising from audit work will be included in the Council's governance statement which is reported as part of the Annual Report.
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| Completion date | 30/09/2008 |
| Area | Council Wide |
