Questionnaire · Guidance and definitions for this questionnaire can be found on the "Guidance"...
Transcript of Questionnaire · Guidance and definitions for this questionnaire can be found on the "Guidance"...
Authority:
Name:
Title/Dept:
Telephone No:
Email Address:
Please include here thoughts regarding difficulties completing the questionnaire or other general points about
your service that you feel would be of interest to other members. Please do not use these cells to update
contact information. Email any such amendments to us at [email protected].
Outsourcing ?
If any of your Internal Audit function is outsourced which of the following best describes the structure?
Please describe the structure (e.g. partners etc.):
Is there a view to change this structure in the next 12 months?
Please describe the proposed structure (e.g. partners etc.):
Audit Benchmarking Club 2013
COMMENTS
1. SERVICE STRUCTURE
To what extent is your Internal Audit function
outsourced to a Shared Service Arrangement (SSA)
or private company? Not Outsourced
--- please select ---
--- please select ---
IMPORTANT GENERAL GUIDANCE.
Guidance and definitions for this questionnaire can be found on the "Guidance" sheet. Please read this before completing the
questionnaire.
Throughout the questionnaire, you can link to the associated definitions and guidance by clicking on the white '?' in the top right
corner of each section. To return to the questionnaire please click on the 'Questionnaire' tab at the bottom of the window.
In order to try and reduce the problem we have of identifying zeros from missing data, this year we have entered ‘..’ in all data
entry cells and you will notice that formulae e.g. totals and carry-forwards all show ‘..’ before any data is entered. Only by overwriting all of the ‘..’ in a table will the total be generated so please do not leave any cells as they are. If the genuine figure
is zero then please replace ‘..’ with 0. If the figure is not known/not available, please replace the ‘..’ with na.
Please do not enter any comments or data outside the cells provided or within the return email, as these are processed
automatically and your comment will not be seen. If you wish to make any comments, please enter these in the boxes below. Change of contact details should be e-mailed separately to [email protected].
Audit Page 1 Copyright CIPFA 2013
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(a) Cost of Running Service ?
Staff (on payroll)
Agency staff
Bought-in audit / outsourced audit
Transport and travel
Other running costs
Total Direct Costs
Accommodation
IT
Other central charges
Total Indirect Costs
Total Cost
External Income
Net Cost
(b) Staffing Levels ?
FTE Staff (on Payroll)
FTE Agency Staff
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2. COSTS
2012/13
Actual Cost
£'k
2013/14
Plan Cost
£'k
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2013/14
Plan Staff
FTE
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..
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Please specify any one-off costs you have excluded from your figures so as to represent a fair "going concern cost":
2012/13
Actual Staff
FTE
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(a) Use of Auditor's Time ?
Weekdays in the year
Total days pa (staff on payroll)
- Bank holidays (10 in 2012/13, 7 in 2013/14)
- Annual leave (including extra statutory days)
- Special leave (excluding maternity leave)
- Sickness
- Training
Available days (staff on payroll)
- Non-chargeable days (staff on payroll)
Chargeable days (staff on payroll)
+ Days from agency staff
- Non-chargeable days (agency staff)
Chargeable days (in-house)
+ Bought-in days / outsourced days
- Non-chargeable days (bought-in)
Total chargeable days
(b) Mainline ?
Total chargeable days
- For other bodies / accounts
Total days for LA
- Excluded work
Mainline audit days for LA
2012/13
Actual Days
2013/14
Plan Days
3. CHARGEABLE AUDIT DAYS
..
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260
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..
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261
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2012/13
Actual Days
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2013/14
Plan Days
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..
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Excluded Work: e.g. financial appraisals; investigation of individual HB claimants; unpaid audit of voluntary bodies;
controlled stationery and other non-audit work. Do not exclude grant claim audit or NFI work.
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(a) Summary Analysis of Mainline Audit Days for LA ?
Fundamental Financial Systems
Strategic and Operational Risks
Corporate Governance
IT Audit
Procurement / Commissioning / Contracts
Counter-Fraud and Investigation Work
Consultancy / Advice
Grant Certification
Corporate Support
Establishments – non-schools (planned and reactive audits)
LA schools (planned and reactive audits)
Other (please specify below)
Contingency
Total Mainline Audit Days for LA as sum of above
Mainline Audit Days for LA as given in 3(b)
Please specify for other:
(b) Fundamental Financial Systems Audit, by System ?
Payroll
Debtors
Creditors (inc. P2P & POP)
Main Accounting
Cash / Bank
Budgetary Control
Core Integrated System
Council Tax
NNDR
Procurement
Housing Rents
Benefits Administration & Council Tax Subsidy
Treasury Management
Other (please specify below)
Total as sum of above
Total as in 4(a)
Please specify for other:
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4. BREAKDOWN OF AUDIT DAYS
2012/13
Actual Days
2013/14
Plan Days
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2012/13
Actual Days
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2013/14
Plan Days
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(c) Strategic and Operational Risks Breakdown ?
1
2
3
4
5
6
7
8
9
10
Other:
Total as sum of above
Total as in 4(a)
(d) Consultancy / Advice Breakdown
Other:
Total as sum of above
Total as in 4(a)
(e) Corporate Governance Breakdown ?
Total as sum of above
Total as in 4(a)
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2012/13
Actual Days
2013/14
Plan DaysRisk
Please list the top 5 audits carried out on areas identified as strategic and operational risks.
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Please list the subject areas covered by your largest 5 Consultancy / Advice audits in terms of audit resources
2012/13
Actual Days
2013/14
Plan DaysSubject Area
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Please enter the number of days for the specified audits below and give top 3 audits carried out on areas identified as
operational risks.
2012/13
Actual Days
2013/14
Plan Days
.. ..
..
Audit of Annual Governance Statement .. ..
Audit of Risk Management Process .. ..
Other (please specify major areas below) .. ..
.. ..
Performance Management .. ..
Information Governance ..
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Breakdown of Other Major Corporate Governance Audits carried out:
Audit
2012/13
Actual Days
2013/14
Plan Days
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(f) Work for Other Bodies
Police Authorities
Fire and Rescue Authorities
Pension Funds
Academies / Free Schools
Other Local Authorities
Grants for Other Bodies
Leisure Trusts
Section 95 Companies
Parish Councils
ALMOs
Other
Total as sum of above
Total as in 2(a) and 3(b)
If other please specify:
(a) English & Welsh Authorities ?
Expenditure
+ Service income
+ HRA income
= Gross Turnover
(b) Scottish Authorities ?
Please enter all figures as positive
Net Cost of Services
- Total requisitions by Joint Boards
+ Total gross income
+ HRA income
= Gross Turnover
2012/13
Actual Days
2013/14
Plan Recharge
£'k
2013/14
Plan Days
Please enter the number of days for the specified audits below and give top 4 audits carried out on areas identified as
operational risks.
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Other Body
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2012/13
Actual
Recharge
£'k
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5. FINANCIAL SIZE OF THE AUTHORITY - GROSS TURNOVER
The white cells below have been pre-populated with the latest figures available. These cells cannot be overwritten, but
where figures are missing or you disagree with the estimate, please complete the purple boxes in the second column.
For a full explanation of this section, please refer to the guidance.
2012/13
Estimate
£'m
Overwrite if
you disagree
with the
estimate
2013/14
£'m
2012/13
Estimate
£'m
Overwrite if
you disagree
with the
estimate
2013/14
£'m
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..
The white cells below have been pre-populated with the latest figures available. These cells cannot be overwritten, but
where figures are missing or you disagree with the estimate, please complete the purple boxes in the second column.
For a full explanation of this section, please refer to the guidance.
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(a) Pay-band ?
as at 31/03/2013
< £20,000
£20,000 - £25,000
£25,000 - £30,000
£30,000 - £40,000
£40,000 - £50,000
£50,000 - £60,000
£60,000 - £80,000
> £80,000
Total Staff
(b) Qualification Level ?
as at 31/03/2013
CCAB / CMIIA
CIPFA DPA / PIIA
Part Qualified / AAT
QICA / CISA
Other Specialists
Trainees (actively training)
Non-Qualified
Practising certificate
Total Audit Staff
If other specialists please specify:
of which have:
Professionalism in Security (PinS)
Certificate in Investigative Practice (CIIP)
Fraud Diploma
Other Specialists
Total Audit Staff with Fraud Qualification
Police investigation background
If other specialists please specify:
(c) Training
as at 31/03/2013
CCAB
CMIIA
PIIA
AAT
DPA
CISA
Other
Total Staff
If other please specify:
6. STAFFING
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Full time
Staff no.
FTE
Part time
Staff no.
FTE
Total
Staff no.
FTE
..
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..
Staff no.
FTE
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..
Staff no.
FTE
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..
Staff no.
FTE
..
..
..
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..
..
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(d) Agency Staff
What is your average cost (exc. VAT) per hour for an auditor equivalent to PIIA
(e) CRB Check
To which level are audit staff checked?
(f) Staff Turnover
What was the turnover of permanent staff in the Audit section during the last 12 months?
Number of FTE Staff at 31st March 2012
Number leaving the organisation 2012-13
Number joining the organisation 2012-13
Number of FTE Staff at 31st March 2013 (as per 6(b))
(g) Breakdown of Bought in Audit Days
General
IT
Contract
Schools
Counter-Fraud - Proactive
Counter-Fraud - Reactive
Other
Total bought in days (as per 3(a))
If other please specify:
(h) Section Structure and Pay Scales ?
--- please select ---
FTE
..
£
..
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..
..
..
2012/13
Daily Rate
2012/13
Actual Days
2013/14
Plan Days
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..
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This question is to help members understand each others' structures. As these data are considered confidential by
some members it will not appear in our reports, and will only be available to members who have completed this
section.
Qualification
Salary Bands (£'k)
Job Title FTE Min Max
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The Council
Has risk maturity been assessed?
If so, what was the outcome?
Annual Statement
Does Internal Audit take the lead in preparing the Annual Governance Statement?
Do you audit the Annual Governance Statement?
Does Internal Audit take the lead in compiling the risk register?
Do you audit the risk register?
Audit Review
Have you conducted a review of Internal Audit effectiveness in the last 12 months?
If so, which of the following were involved?
Self Assessment
Peer Review
External Audit Review
Elected Member Group
CFO / Officer Group
Other
If other please specify:
Reporting to members
Do you have a specific Audit Committee?
How many times did the Audit Committee meet in 2012/13?
If you do not have an Audit Committee where do you report to?
How is your Audit Committee constituted?
Where does the Audit Committee report to?
Is your Audit Committee politically balanced?
How is the chairperson selected?
How many members are on the Audit Committee?
Of which, how many are unelected?
Audit Plan
What is the timeframe of your formally approved audit plan?
How often is your audit plan formally reviewed during the year?
--- select ---
--- select ---
7. CORPORATE GOVERNANCE
(please base answers on 2006 code of practice)
--- please select ---
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..
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..
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(a) Breakdown of Counter-Fraud & Investigations Time
What is the split of the Audit functions' time between different types of work?
Prevention
Detection
Investigation
Total days (as per 4(a))
of which NFI related
(b) Investigations and Outcomes ?
How many investigations did your Audit team work on last year (by type)?
Housing benefit fraud
Housing fraud
Council tax fraud
National non-domestic rates fraud
Procurement fraud
Fraudulent insurance claims
Social services fraud
Payroll & employee contract fulfilment fraud
Expenses fraud
Disabled parking concessions (Blue Badge)
Recruitment fraud
Theft / loss of equipment
ICT misuse and cyber fraud
Other investigations
Total
If other please specify:
(c) Internal / External
Of the number of investigations referred in year (as per 8(b)) how many involved:
Claimants?
Employees?
Members?
Suppliers?
Other parties?
Do your authority have a dedicated counter-fraud resource?
8. COUNTER-FRAUD & INVESTIGATIONS
2012/13 Total
Actual Days
..
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..
..
..
Number
referred
Number
completed
Number
proved
Number
prosecute
d / other
sanctions
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Number
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(a) Authority Structure
Please describe the structure (eg. partners etc.) and how this has been managed:
Are you a LSVT (Large Scale Voluntary Transfer) authority?
Do you have an ALMO(s) (Arms Length Management Organisation)?
What is your core financial system?
(b) Audit Function
What is the reporting line of your Head of Internal Audit?
Is your Head of Internal Audit responsible for:
Is your Head of Internal Audit the notifiable officer for:
Whistleblowing / Hotline (PIDA)?
Anti-Money Laundering?
Anti-Bribery?
RIPA?
Where does the Audit function fit into your structure?
(c) External Auditors ?
Who are your external auditors?
What is the cost of your external auditors?
2012/13 Planned Audit Fee
2012/13 Estimated Grant Certification Fees
2012/13 Total Fees
--- please select ---
--- select ---
9. CONTEXT
What proportion of your authority's main services
are outsourced? Not Outsourced
What proportion of your schools have moved to
academy status? Not Outsourced
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£'k
..
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..
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What Audit management software do you use?
What version of the software do you use?
What Audit interrogation software do you use?
What version of the software do you use?
What Audit training software do you use?
What version of the software do you use?
What Counter-Fraud software do you use?
What version of the software do you use?
What Risk Management software do you use?
What version of the software do you use?
Is the Risk Management software integrated with your audit management software?
--- please select ---
..
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..
10. AUDIT IT
--- please select ---
..
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Audit Page 12 Copyright CIPFA 2013
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(a) Recession ?
(b) Changed Responsibilities ?
(c) Collaborative Working Across Public Authorities ?
(d) Emerging Risks ?
(e) Assurance Mapping ?
What changes in structure and responsibility has your internal audit function taken on in the last 12 months?
Please describe issues arising where the Audit function is delivered using collaborative working, including buying-in and
selling on services.
What do you consider to be emerging risks in 2013/14 (e.g. public health)?
When formulating the audit plan, what sources of assurance would you be seeking to use?
11. TEXT QUESTIONS
What impact has this had on your workload and resources? How did it impact on your 2012/13 audit plan and how will
it impact on your 2013/14 audit plan?
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(f) New External Audit Regime ?
(g) PSIAS ?
(h) New Initiatives ?
How are you intending to deal with issues when complying with PSIAS from 1 April 2013?
What are the implications of this for you in 2013/14?
Please describe any examples of new practice or innovative methods that your audit section has adopted eg. CRSA,
Data Mining, Counter-Fraud.
Audit Page 14 Copyright CIPFA 2013
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