Governance and Audit Committee

Internal Audit plan for 2011/12

East Kent Audit Partnership

The East Kent Audit Partnership (EKAP) is between Dover District Council, Shepway District Council, Thanet District Council and Canterbury City Council.

Every year the EKAP provides a report to the Governance and Audit Committee which details the way in which the internal audit function will be provided, and how we intend to deliver our services. Governance and Audit Committee approve the Audit Charter and Strategy for the delivery of the Audit Plan.

Audit Charter

The Audit Charter establishes the purpose, authority, objectives and responsibility of the East Kent Audit Partnership, in providing an internal audit function to the partner councils.

The Audit Charter sets out the terms of reference, organisational relationships and independence, competence and standards of auditors, the audit process and details the process for making amendments in the future.

The Audit Charter is an important document setting out the expectations of how the internal audit function will be delivered. Not only does having a charter and keeping it up to date assist the council in complying with best practice, but by considering the Audit Charter, the Governance and Audit Committee is also demonstrating its effectiveness by ensuring that these mechanisms are in place and are working effectively.

Audit Strategy

The Internal Audit Strategy details how the East Kent Audit Partnership will provide the internal audit function. The strategy sets out the resources required across the four partnership sites, including EK Services and East Kent Housing, and details how the resource requirements will be met.

A key aim for the EKAP is to build a resilient service that provides opportunities to support best practice between the four sites, acting as a catalyst for change and improvement to service delivery as well as providing assurance on the governance arrangements in place.

The Internal Audit Strategy is a high level statement of how the EKAP will provide the internal audit service and it is updated annually.

Audit Plan

The Audit Plan has been produced from an audit software database (APACE) maintained by the EKAP which records our risk assessments on each service area based upon previous audit experience, criticality, financial risk, risk of fraud and corruption etc.

Additionally, the plan is based upon a formal risk assessment that seeks to ensure that all areas of the council’s operations are reviewed within a three-year cycle of audits. In order to provide members with assurance that internal audit resources are sufficient to give effective coverage across all areas of the authority's operations, a three-year strategic plan has been drawn up. This strategic plan also lists a small number of areas of the organisation’s activities that will not be covered within the three-year cycle based upon the current level of audit resources.

Download: Internal Audit Plan 2011/12 (PDF 230KB) 

• Terms of reference
• Member guidance
• Programme of reports
• Internal Audit plan
• Committee roles and functions (Governance and Audit Committee, Overview and Scrutiny and Standards)
• Key questions
• Final Accounts guidance 
• Governance Framework summary
• Risk-on-a-Page (PDF 32KB)
• Fraud Facts (PDF 41 KB)

Christine Parker

Head of East Kent Audit Partnership

Email: christine.parker@dover.gov.uk

Tel: 01304 872142

Simon Webb

Audit Manager

Email: simon.webb@thanet.gov.uk

Tel: 01843 577190