Leeds CC review of internal audit v4 inc responses - final

Leeds City Council Review of Internal Audit 14 February 2006 KPMG LLP ABCD Contents 1 Executive Summary 2 1.1 Introduction 2 1.2 Key findings 2 1.3 Key learning points 3 1.4 The way forward 3 2 Introduction 4 2.1 Background 4 2.2 Scope and Objectives 4 2.3 Audit Approach 5 2.4 Acknowledgments 5 3 Follow up of Audit Commission’s Recommendations 2003/04 6 3.1 Introduction 6 3.2 Audit Approach 2003/04 6 3.3 2003/04 Audit Commission Recommendations Outstanding in 2004/05 7 4 Staffing, Training and Development 9 4.1 Introduction 9 4.2 Staffing Structure 9 4.3 Staffing levels 11 4.4 Staff Training and Development 13 4.5 Staff Development 13 4.6 Appraisal Framework 14 5 Audit Strategy 15 5.1 Introduction 15 KPMG LLP ABCD 1 5.2 Planning Arrangements 15 5.3 Time allocation 16 5.4 Contingency 17 5.5 Formal Approval of Operational Plan 18 Appendix 1 19 Appendix 2 22 KPMG LLP ABCD 2 1 Executive Summary 1.1 Introduction An effective Internal Audit (IA) function is required to deliver a quality, independent and objective opinion on the control environment, risk management and corporate governance to the organisation it serves. The CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom 2003 defines the way in which the internal audit service should be established and undertakes its functions. Leeds City Council assisted in the development of the Code which ...