Audit Report

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Internal Audit Report

ExDRA Internal Audit Report – Walton Halls Barn Feasibility Study

May 2006

Internal Audit Report

Contents
1 Executive Summary ................................................................................................................ 1 2 Background ............................................................................................................................. 1 3 Scope and Objectives............................................................................................................. 1 4 Audit Approach ....................................................................................................................... 1 5 Conclusion............................................................................................................................... 2 6 Acknowledgement .................................................................................................................. 2 7 High priority recommendations............................................................................................. 3 Appendix A – Detailed summary of audit findings ...................................................................... 7 Appendix B – Key risks addressed ............................................................................................. 15 Appendix C – Priority Ratings ..................................................................................................... 16

Audit visit completed First draft report issued Final Management responses received Final report issued Presented to Audit Committee

6 March 2006 2 May 2006 19 May 2006 30 May 2006 19 Sept 2006

We have prepared this report solely for the use of management. We believe that it would not be appropriate for it, or extracts from it, to be made available to third parties. If such a third party were to obtain a copy, in whole or in part, without our prior consent, we would not accept any responsibility for any reliance that they might place upon it.

1

Executive Summary
At the request of the National Audit Office an audit has been performed on the adequacy of the project documentation in place for the Walton Hall Barns Feasibility Study. A number of serious concerns have been noted, eleven in total, on the failure of project management procedures from the initial application phase through to the payment of the final claim. A high priority recommendation has been raised in relation to the deficiencies noted in the adherence to the stated project management procedures these are noted in detail in appendix A.

2

Background
For each audit we identify and critically evaluate the controls in place and highlight in our report those potential weaknesses that become apparent as a result of our work. We obtain comments from appropriate staff for each weakness identified and ask management to provide action plans that detail the likely timescale for implementation of our recommendations. The audit of Walton Hall Barns Feasibility Study was undertaken during March 2006.

3

Scope and Objectives
The scope and objectives of the review were to ensure that ExDRA has followed the stated project management procedures and has an adequate framework in place to provide assurance over their delegated authority.

4

Audit Approach
Our approach was to: • Discuss with relevant personnel and develop an understanding of the processes and procedures established by ExDRA to achieve compliance with the funding agreement; Document and evaluate whether the associated systems and procedures are appropriately designed to achieve the organisation’s objectives for the system. This includes comparison of the controls in place against those that we would expect to find; Ascertain staff awareness of their roles and responsibilities under the ExDRA funding agreement; and





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Determine whether the system is effective through testing, where appropriate, that the...
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