questionnaire · guidance and definitions for this questionnaire can be found on the...

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 ---


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 Copyright CIPFA 2013

Sample

Que

stion

naire

(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

..

..

..

..

..

..

2. COSTS

2012/13

Actual Cost

£'k

2013/14

Plan Cost

£'k

..

.. ..

.. ..

..

..

.. ..

.. ..

2013/14

Plan Staff

FTE

.. ..

.. ..

.. ..

..

.. ..

.. ..

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

.. ..


Sample

Que

stion

naire

(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

..

.. ..

.. ..

260

..

..

.. ..

..

..

..

..

..

..

261

.. ..

.. ..

..

..

..

.. ..

.. ..

.. ..

.. ..

.. ..

..

2012/13

Actual Days

.. ..

2013/14

Plan Days

.. ..

..

.. ..

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.


Sample

Que

stion

naire

(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:

..

..

.. ..

4. BREAKDOWN OF AUDIT DAYS

2012/13

Actual Days

2013/14

Plan Days

.. ..

.. ..

..

..

.. ..

.. ..

..

..

.. ..

..

.. ..

.. ..

.. ..

..

..

.. ..

.. ..

2012/13

Actual Days

..

..

.. ..

.. ..

.. ..

.. ..

..

2013/14

Plan Days

.. ..

..

.. ..

..

.. ..

..

.. ..

.. ..

.. ..

.. ..

..

.. ..


Sample

Que

stion

naire

(c) Strategic and Operational Risks Breakdown ?

1

2

3

4

5

6

7

8

9

10

Other:


Total as in 4(a)

(d) Consultancy / Advice Breakdown

Other:


Total as in 4(a)

(e) Corporate Governance Breakdown ?


Total as in 4(a)

..

..

..

.. .. ..

2012/13

Actual Days

2013/14

Plan DaysRisk

Please list the top 5 audits carried out on areas identified as strategic and operational risks.

.. .. ..

.. ..

.. ..

..

..

.. ..

..

.. ..

..

.. .. ..

.. .. ..

.. .. ..

.. ..

.. ..

.. ..

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

..

.. .. ..

..

.. .. ..

..

..

.. .. ..

.. ..

.. ..

.. ..

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 ..

.. ..

Breakdown of Other Major Corporate Governance Audits carried out:

Audit

2012/13

Actual Days

2013/14

Plan Days

.. .. ..

.. .. ..

.. .. ..

.. .. ..

.. .. ..


Sample

Que

stion

naire

(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 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.

..

.. .. .. ..

Other Body

.. .. ..

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

.. .. ..

..

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.

.. .. ..

.. ..

.. .. ..

.. .. ..

.. .. ..

.. .. ..

.. ....

..

..

..

..


Sample

Que

stion

naire

(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


6. STAFFING

.. .. ..

Full time

Staff no.

FTE

Part time

Staff no.

FTE

Total

Staff no.

FTE

..

.. .. ..

.. .. ..

.. .. ..

..

Staff no.

FTE

.. .. ..

.. ..

..

.. .. ..

.. .. ..

.. .. ..

..

..

..

..

..

..

..

..

..

..

Staff no.

FTE

..

..

..

..

..

Staff no.

FTE

..

..

..

..

..

..


Sample

Que

stion

naire

(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))


(h) Section Structure and Pay Scales ?


FTE

..

£

..

.. .. ..

..

..

..

2012/13

Daily Rate

2012/13

Actual Days

2013/14

Plan Days

.. .. ..

.. .. ..

.. .. ..

.. .. ..

..

.. .. ..

.. ..

.. ..

.. ..

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

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..

.. ..


.. .. .. .. --- please select ---

.. ..


.. .. .. .. --- please select ---

.. ..


Sample

Que

stion

naire

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


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)



--- select ---

--- select ---

..

---- please select ----


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--- select ---

--- select ---

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..

..


Sample

Que

stion

naire

(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


(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

..

..

..

..

..

Number

referred

Number

completed

Number

proved

Number

prosecute

d / other

sanctions

.. .. .. ..

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..

..

.. .. .. ..

.. .. .. ..

.. .. .. ..

Number

..

..

..

--- select ---


Sample

Que

stion

naire

(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


--- 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

--- select ---

--- select ---



--- select ---

--- select ---

--- select ---



£'k

..

..

..


Sample

Que

stion

naire

What Audit management software do you use?

What version of the software do you use?

What Audit interrogation software do you use?


What Audit training software do you use?


What Counter-Fraud software do you use?


What Risk Management software do you use?


Is the Risk Management software integrated with your audit management software?


..


..

10. AUDIT IT


..


..

..

..

--- select ---


Sample

Que

stion

naire

(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?


Sample

Que

stion

naire

(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.


Sample

Que

stion

naire

questionnaire · guidance and definitions for this questionnaire can be found on the...

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