Friday, September 10, 2010
Tools
Quick Links
- Audit Commission
- Auditing Practices Board
- CIPFA Audit Panel
- CIPFA Better Governance Forum (BGF)
- IIA (UK and Ireland)
New in Audit Forum
- Statutory Basis for Audit Committees
(6 posts, 09/09/2010) - Appointeeships
(2 posts, 09/09/2010) - Fraud Manual
(1 post, 08/09/2010)
Other Forums
Internal Audit
Introduction
- Foreword
- Introduction
- Standards and Guidance on Internal Audit
- Independence
- Scope of Internal Audit
- Sources of Further Information
- Introduction
- Identifying the Audit Need
- Meeting the Audit Need
- Shared Services
- Key Issues and Factors Affecting the Provision of Internal Audit Services
- Service Level Agreements
- Form and Content of Service Level Agreements
- Rough Guide to Service Review in Internal Audit Services (IPF, 2001)
- Further Sources of Information
CIPFA Publications
- Contract Audit Toolkit (CIPFA, 2009)
- A Guide to Enhanced Systems Based Auditing: The Exeter Approach (CIPFA, 2009)
- Combating Financial Crime: Further Guidance on Anti-money Laundering for Public Service Organisations (CIPFA, 2009)
- Perceptions of Audit Quality: A Survey Analysis (CIPFA, 2009)
- Systems Based Auditing Control Matrices Series 6 (CIPFA, 2007)
- Delivering Good Governance in Local Government - Framework (CIPFA, 2007)
- Delivering Good Governance in Local Government - Guidance Note for English Authorities (CIPFA, 2007)
- Code of Practice for Internal Audit in Local Government in the United Kingdom 2006 (CIPFA, 2006)
- The Excellent Internal Auditor - A Good Practice Guide to Skills and Competencies (CIPFA, 2006)
- Contract Procedure Rules (CIPFA/Local Government Taskforce/Constructing Excellence, 2006)
- System Based Auditing Control Matrices Series 1 and 2 (CIPFA, 2006)
- Sustainability: a Reporting Framework for the Public Services (CIPFA, 2006)
- A Toolkit for Local Authority Audit Committees (IPF, 2006)
- Audit Committees: Practical Guidance for Local Authorities (CIPFA, 2005)
- Audit Committees: Practical Guidance for Local Authorities - Briefing Note for Users of the Guide (CIPFA, 2005)
- It`s A Risky Business: A Practical Guide to Risk Based Auditing (Fully Revised Second Edition) (CIPFA, 2005)
- The Good Governance Standard for Public Services: The Independent Commission on Good Governance in Public Services (CIPFA/OPM, 2005)
- Proceeds of Crime (Anti-Money Laundering) - Practical Guidance for Public Service Organisations (CIPFA, 2005)
- The Statement on Internal Control - Meeting the Requirements of the Accounts and Audit Regulations 2003: Rough Guide for Practitioners (IPF, 2005)
- System Based Auditing Control Matrices Series 4 Information Technology (CIPFA, 2004)
- Code of Practice for Internal Audit in Local Government in the United Kingdom 2003 (CIPFA, 2003)
- Accounting and Auditing Standards: A Public Service Perspective (Fully Revised Second Edition) (CIPFA, 2003)
- Computer Audit Guidelines (CIPFA, 2002)
- Systems Based Auditing Control Matrices Series 3 (CIPFA, 2002)
- Corporate Governance in Local Government: A Keystone for Community Governance – Framework (CIPFA/SOLACE, 2001)
- Corporate Governance in Local Government: A Keystone for Community Governance – Guidance Note (CIPFA/SOLACE, 2001)
- Improving the Audit Service (CIPFA, 2001)
- Risk Management in the Public Services (CIPFA, 2001)
- Rough Guide to Service Review in Internal Audit Services (IPF, 2001)
- Performance Management for Audit (CIPFA, 2000)
Audit Management
- Introduction to Audit Management
- Setting and Communicating Clear Objectives - Internal Audit Strategy
- Performance and Effectiveness of the Internal Audit Section
- Sources of Further Information
- Introduction
- Benefits of Audit Planning
- Performing an Audit Needs Assessment – Initial Preparations
- Stages of an Audit Needs Assessment
- Constructing the Strategic Audit Plan
- Finalising the Strategic Audit Plan
- Reviewing the On-going Adequacy of the Strategic Audit Plan
- Operational Audit Plans
- Monitoring Delivery of Approved Audit Plans
- Sources of Further Information
- Introduction - Development of Audit Committees
- Audit Committee Terms of Reference
- Duties of the Audit Committee
- Membership
- Frequency, Timing and Attendance of Meetings
- Rights of Access
- Reporting Procedures for Audit Committees
- Benefits of Audit Committees
- Sources of Further Information
- Introduction
- Purpose and Format of Audit Reporting
- Reporting an Audit Assignment
- Draft Audit Report
- Final Audit Report
- Additional Reporting to Management
- Styles and Content for Specific Report Audiences
- Annual Internal Audit Report
- Duty for Training and CPD
- Training and Development Plan and Strategy
- Skills and Competencies
- Sources of Further Information
- Introduction
- International Standard on Auditing 610
- Auditing Practices Board Practice Notes
- Codes of Audit Practice
- Institute of Internal Auditors Standards
- Introduction
- Identifying Joint Working Opportunities
- Establishing Overall Objectives of the Review Functions (Assurance)
- Arrangements and Protocols for Collaborative Working
- Arrangements and Protocols for Joint Reporting
- Identifying the Other Assurance Agencies
- Establishing Roles Within the Overall Framework of Assurance (Assurance Mapping)
- Reviewing the Effectiveness of Joint Working Arrangements
- Sources of Further Information
- Collaborative Audit Flowchart
- Introduction
- Benefits of Benchmarking
- Types of Benchmarking Process
- Benchmarking Process
- Managing the Benchmarking Process
- Benchmarking and Internal Audit
- Sources of Further Information
- Introduction
- Terminology
- Role of Internal Audit in Performance Management
- Design of Performance Management Systems
- Performance Reporting
- Performance Management and External Audit
- Performance Targets in Government Departments
- Performance Management and Internal Control
- A Balanced Scorecard
- Reviewing Performance Management
- Sources of Further Information
- Introduction
- Quality Management Systems (QMS)
- Suggested Outline for QMS Components for Internal Audit
- Key Quality Issues for Internal Audit
- Performance Measures for Internal Audit
- Description of Measures to Ensure Quality and Performance
- Sources of Further Information
- Introduction
- Internal Auditors and the Act
- Internal Audit Confidentiality
- The Personal Challenge to Auditors
- Adapting to FOI
- Access to Information
- Opportunities
- Case Studies
- Commercially Sensitive Information
- Exemptions
- Summary
Audit Approaches and Techniques
- Internal Control Concepts
- Assurance
- Audit Concepts
- Objectives of Internal Audit
- Policy Matters
- Audit Partnerships
- Introduction to Audit Techniques
- Introduction
- Assignment Planning
- Identifying and Documenting Actual Controls
- Initial Control Evaluation
- Testing Controls
- Audit Evidence
- Interpreting the Results
- Audit Management and Review
- Reporting Findings and Audit Opinions
- Follow-up of Agreed Audit Recommendations
- Sources of Further Information
- Introduction
- Advantages and Disadvantages of Statistical Sampling
- Statistical Sampling Conditions
- Statistical Sampling Terminology
- Sample Selection Techniques
- Devising Practical Plans
- Examples of Practical Application
- Subjectivity
- Communicating Results
- Use of Interrogation Software
- Sources of Further Information
- Definition and Use
- Advantages and Disadvantages of Flowcharts
- Methodology
- Use of Flowcharts
- Introduction to Audit Programmes
- Risk Identification Sheets (RIS)
- Internal Control Questionnaires (ICQ)
- Internal Control Evaluation Sheets (ICEs)
- Introduction to CAATs
- Types of CAAT
- Using CAATs
- Sources of Further Information
- Introduction
- Background and Objectives
- Example Business Process Mapping Techniques
- Introduction
- Value for Money and Auditors
- Types of Review
- Input-based Review (Economy Auditing)
- Output-based Review (Effectiveness Auditing)
- Levels of Service
- Sources of Further Information
- Introduction
- Purpose of Analytical Review
- Analytical Review Process
- Introduction
- Defining Control and Risk Self Assessment
- CRSA Process
- Benefits of Introducing CRSA
- Limitations to Introducing CRSA
- Internal Audit and CRSA
- Sources of Further Information
Business Processes
- Introduction
- Introduction
- Policy
- Planning
- Operations
- Monitoring
- Sectoral Issues
- e-Procurement
- Procurement Cards
- Sources of Further Information
- Introduction
- Personnel Policy
- Personnel Planning
- Recruitment, Promotion and Termination
- Pay and Remuneration
- Career Development and Training
- Monitoring
- Introduction
- Policy and Planning
- Operation
- Monitoring
- Debt Recovery Processes and Write-offs
- Introduction
- Policy and Planning
- Operational Systems
- Financial Planning
- Accounting Systems
- Budgetary Control
- Monitoring
- Sources of Further Information
- Introduction
- Guidance
- Ensuring the Efficient Use of Assets
- Policy and Planning
- Land and Buildings
- Plant, Vehicles and Equipment
- Furniture, Fixtures and Other Inventory
- Stores (Procurement Subsystem)
- Introduction
- Policy and Planning
- Operational Issues
- Monitoring Arrangements
- Sources of Further Information
- Introduction
- Fund Management - Policy
- Fund Management - Planning
- Operation of Fund Management Systems
- Working Balances Management Subsystem
- Pension Fund Management Subsystem
- Trust Fund Management Subsystem
- Insurance Fund Management Subsystem
- Monitoring
- Sources of Further Information
- Introduction
- Treasury Management Practices
- Treasury Management in Practice
- Specific Audit Objectives
- Prudential Code
- Treasury Management in the NHS
- Sources of Further Information
- Introduction
- Introduction
- Policy
- Planning
- Operation
- Monitoring
- Sources of Further Information
- Introduction
- Key Risks
- Types of Payment Systems
- Key Control Areas
- Sources of Further Information
Added Value Audits
- Introduction
- Introduction
- Policy and Planning
- Operation of Organisational Change
- Reorganisation
- Restructuring
- Devolved Management
- Market Testing
- Auditing Change in Projects and Programmes
- Sources of Further Information
- Introduction
- ICT Auditing
- Strategic Plan
- ICT Procurement
- Outsourcing
- Systems Development
- Information Processing
- Information Processing: Systems Procedural Controls
- Information Processing: Administrative and Organisational Controls
- Information Processing: Use of Resources
- Networks and Communication
- Voice Communication Networks
- Monitoring
- Security of Electronic Data
- Sources of Further Information
- Introduction
- Modernisation in the Construction Industry
- Modernising Audit for Modernising Construction
- Stages of Contract Audit
- Contract Audit Manual (Greater Manchester Contracts Audit Group, 2007)
- Further Sources of Information
- Introduction
- Points of Reference
- External Audit
- Internal Audit Retention of Records
- Specific Sector Guidance
- General Information
- Audit of Documentation Retention
- Sources of Further Information
- Introduction
- Health and Safety Policy
- Health and Safety Organisation
- Planning and Implementing
- Measuring Performance
- Reviewing Performance
- Sources of Further Information
- Introduction
- Environmental Management Systems
- Environmental Policy
- Planning
- Implementation and Operation
- Monitoring and Corrective Action
- Reviewing Performance
- Sources of Further Information
- Definition
- Development of CSR
- CSR’s Relationship with Risk Management
- Role of Internal Audit
- Audit Focus
- Auditing Stakeholder Processes
- Other Considerations
- Reporting Standards
- Sources of Further Information
- Introduction
- Definition of Partnerships
- Audit of Partnerships
- Partnership Policy
- Partnership Mandates
- Partnership Governance Arrangements
- Partnership Monitoring Arrangements
- Implications for the Internal Audit
- Sources of Further Information
Sectoral Issues
- Introduction
- Organisation
- Statutory Basis of Internal Audit
- Responsibility for Internal Audit
- External Audit
- CPA & CAA
- Statement on the System of Internal Control and the Annual Governance Statement
- Sources of Further Information
- Organisation and Structure of UK Central Government
- Audit Standards
- Audit Committees
- Statement on Internal Control
- Current Issues
- Sources of Further Information
- NHS Background
- NHS Organisation
- Corporate Governance Requirements for NHS Organisations
- Board Assurance and the Statement on Internal Control
- Internal Audit Provision
- External Audit Arrangements
- Clinical Governance
- Integrated Governance
- Standards for Better Health
- Local Counter Fraud Specialists
- Sources of Further Information
- Introduction
- Higher Education Funding Councils
- Provision of Audit Services
- Internal Audit Operations
- Audit Committees in Higher Education
- Current Issues
- Sources of Further Information
- Introduction
- Roles and Responsibilities
- Internal Audit
- External Audit
- Working Relationships
- HM Inspectors of Constabulary (HMIC)
- Local Area Agreements (LAAs)
- Police Use of Resources (PURE)
- Annual Governance Statement (Formerly the Statement on Internal Control)
- Assessments of Policing and Community Safety (APACS)
- Police Reform
- Sources of Further Information
- Introduction
- Organisation and Structure
- Roles and Responsibilities
- Internal Audit
- External Audit
- Emerging Issues/Themes
- Sources of Further Information
- Introduction
- Audit Requirements
- Role of Internal Audit
- Internal Audit Operations
- Current Issues
- Sources of Further Information
- Introduction
- Key Features of ALMOs
- Government Changes to Social Housing
- Funding Arrangements
- Role of Auditors
- Main Audit Objectives
- Governance Arrangements
- Further Sources of Information
Audit Environment
- Introduction
- Introduction
- Defining Risk and Risk Management
- Principles of Risk Management
- Risk Management Cycle
- Responsibility for Risk Management
- Identifying All Risks
- Measuring Risks
- Dealing with Risks
- Monitoring Arrangements
- Internal Audit’s Role
- Audit Programme
- Summary
- Key Contributions to Developing Risk Management
- Sources of Further Information
- Introduction
- Focus of the Assessment
- How the Assessment is made
- Key Implications
- Sources of Further Information
- Governance Context
- Development of Corporate Governance
- What is Corporate Governance?
- Role of Internal Audit
- Sources of Further Information
- Introduction
- Securing Good Quality Data
- Role of External Audit
- Role of Internal Audit
- Scope of Internal Audit Review
- Internal Audit Reporting
- Sources of Further Information
- Introduction
- Governance
- Financial Arrangements
- Role of Internal Audit
- Risk and Control Areas
- Sources of Further Information
Fraud
- Introduction
- Definition of Fraud
- Responsibility for Prevention and Detection
- Defences Against Fraud and Corruption
- Organisational Arrangements for Dealing with Fraud
- Whistle Blowing
- Internal Auditor's Role
- Conduct of the Investigation
- Interviewing
- External Auditor's Role
- Reporting
- Disciplinary/Criminal Proceedings
- Recoveries of Monies and Assets
- Other Considerations
- Local Counter Fraud Arrangements
- CPA 2008
- Qualifications
- Anti Fraud Strategy Statement - Example of Salford City Council
- Forensic Auditing
- CIPFA Guidance on Interviewing
- Sources of Further Information
- Introduction
- Adopting the Right Strategy
- Accurately Identifying the Risks
- Creating and Maintaining a Strong Structure
- Taking Action to Tackle the Problem
- Defining Success
Topical Briefings
- Legislative Changes from 1 April 2006
- Existing Related Guidance on the Accounts and Audit Regulations 2003
- Definition of the System of Internal Audit
- Review of the Effectiveness of the System of Internal Audit
- Who Should Undertake the Review
- Timing of the Review
- Introduction
- NHS Approach
- Next Steps
- Introduction
- Quality/Price Ratios
- Quality Criteria
- Tender Invitations
- Price
- Detailed Guidance
- Introduction
- What is lean systems thinking?
- Case Study: Suffolk County Council
- Conclusion
- Sources of further Information
- Introduction
- What is Shared Services?
- What to Share?
- Opportunities, Benefits and Barriers
- Key Considerations
- Business Environment
- Awarding Contracts – Traditional Audit Approach
- Awarding Contracts – Selected Approach
- Obtaining Data
- Outcome
- Single Tender Actions
- Further Reviews of Tenders
- The Future
Information Streams Browser
Accountancy and Audit
Corporate Services
Education
Emergency Services
Environment
Health and Social Care
Leisure and Cultural Services
Local Authority Funding
