Internal Audit Strategic Plan
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1 Internal Audit Strategic Plan Risk Category Corporate Objective Area 2018/ / /21 Financial Risk Risk of failing to manage finances in accordance with public sector accounting requirements and funding constraints Creditors Payments 5 Main Accounting General Ledger Debtors, Debt
2 Treasury Attainment of Value for Money. Procurement including Tendered Subsidised Bus Service Contracts. 20 Payroll VAT 6 Expenses & Allowances 8 8 Expenditure, & Governance Legal Compliance Risk Risks arising from non-compliance with legislative requirements. Gifts & Hospitality Health & Safety including CDM
3 Employment Law Information Governance Governance Risk Risk that losses or organisational performance is compromised as a result of unclear authorities, structures and accountabilities Effective Corporate Planning & Performance Corporate Risk Framework Code of Corporate Governance Declarations of Interest Effective Corporate Planning & Performance Business Recovery/Contingency 12 WYCA Governance - Decision making arrangements, and delegations. 15 3
4 Attainment of Value for Money. Engagement of Consultants Recruitment Procedures & Temporary Employment Arrangements Operational/ Risk Risk of impaired service delivery resulting from inadequate or failed internal processes and systems, error and deficiencies in the performance of external suppliers and stakeholders. Bus Services Provision Prepaid Tickets & Concessionary Fares Bus Services Provision Tendered Subsidised Bus Services /Monitoring 18 Retail Services Metro Travel Centre Operations Retail Services English National Concessions Travel Scheme 12 Delivery Change Risk Risk that programmes 4
5 and projects are not delivered in time, within budget and do not deliver agreed benefits. Risk of fraud, misappropriation of funds Growth Deal Programme Monitoring. /Projects; reporting, risk management, cost control, compliance with conditions of funding includes; Transport Fund, Enterprise Zones, Resource Efficiency Fund, Housing & Regeneration, Skills Capital, Business Growth Programme Superfast Broadband 12 Growing Places Fund Loans 12 5
6 Leeds Public Transport Investment Fund LPTIP Local Transport Plan LTP City Cycle Ambition Grant Ultra-Low Emissions Vehicles 6
7 Managing PMO Feasibility and controls; due diligence/approval management, PIMS 15 Information and Communication Risks Failing to provide sufficient, appropriate, consistent and timely information to key internal and external stakeholders. Code Compliance 8 8 Freedom of Information Requests 8 8 Data Security/Data Protection Risks Failure to adequately maintain and protect business critical data and appropriately, hold sensitive 7
8 personal information Safeguarding children and vulnerable adults. (SEN Contracts, Concessionary Fares) GDPR Readiness 6 Secure Systems Cyber Attack/Systems Penetration Counter Fraud Pro-active counter fraud, data matching tests Allowance to investigate allegations of suspected fraud, bribery or corruption Value for Money Attainment of Value for Money. Allowance for value for money reviews of functions and processes in operation Consultation Secure Systems Allowance for the provision of advice in relation to the development and implementation of new or significant changes to systems and processes
9 Certification Follow up Access Innovation Fund Growth Deal Fund Growth Hub Grant Resource Efficiency Fund Local Transport Fund Interreg SHARE North City Cycle Grant L-CREATE, ERDF & ESIF Strategic Business Growth Fund Allowance for the follow up of progress in implementing agreed actions to significant control weaknesses
10 Risk-Based Risk Category 2018/ / /21 Financial Risk - Risk of failing to manage finances in accordance with public sector accounting requirements and funding constraints. Legal Compliance Risk - Risks arising from non-compliance with legislative requirements Governance Risk - Risk that losses or organisational performance is compromised as a result of unclear authorities, structures and accountabilities Operational/ Risk - Risk of impaired service delivery resulting from inadequate or failed internal processes and systems, error and deficiencies in the performance of external suppliers and stakeholders. Delivery Change Risk - Risk that programmes and projects are not delivered in time, within budget and do not deliver agreed benefits. Risk of fraud, misappropriation of funds Information and Communication Risks - Failing to provide sufficient, appropriate, consistent and timely information to key internal and external stakeholders. Data Security/Data Protection Risks - Failure to adequately maintain and protect business critical data and appropriately, hold sensitive personal information
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