AUDIT OF ACCOUNTS
2002/2003
OUTLINE AUDIT PLAN
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Planning,
Management and Reporting |
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· Initial planning and risk assessment |
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· Continuous planning |
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· Supervision and review |
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· Reporting |
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Accounts |
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· Core process review, including |
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- budgetary control |
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- main accounting system |
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- accounts closedown programme |
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· Financial statements |
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· Pension Fund |
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Governance |
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· Internal financial controls, including |
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- Internal Audit |
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- Housing Benefits |
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- Contract and Tendering Controls |
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· Legality and challenge, including |
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- Wight Leisure externalisation |
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- Music Festival |
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- Issues raised by Council & electors |
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· Financial health |
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· Prevention and detection of Fraud and Corruption |
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· Standards of financial conduct |
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Performance |
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· Performance management |
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· Human resources management |
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· Performance information |
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· Follow-up, including |
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- Risk management |
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- Partnerships |
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- E-Government |