DO008 Audit and Inspection Plan - FINAL

audit 2005/2006 Audit and Inspection Plan Dorset Fire and Rescue Service INSIDE THIS PLAN PAGES 2 – 5 • Introduction • Our responsibilities • The fee • Summary of key audit risks • Grant claim certification • Voluntary improvement work • The team PAGES 6 – 10 Appendices • Appendix 1 – The new Code of Audit Practice • Ax 2 – Audit and inspection fee • Appendix 3 – Planned outputs • Ax 4 – The Audit Commission’s requirements in respect of independence and objectivity Reference: DO008 Audit and Inspection Plan Date: January 2006 audit 2005/2006 AUDIT AND INSPECTION PLAN Introduction This plan sets out the audit work that we propose to undertake in 2005/06. It replaces the interim plan discussed and agreed in April 2005 to reflect the outcome of the CPA review which was reported in June 2005 and which rated the Authority as 'good'. The plan has been drawn up from our risk-based approach to audit planning and reflects, in addition to your comprehensive performance assessment (CPA) rating, the following matters: • the impact of the new Code of Audit Practice which comes into effect in April 2005; • your local risks; • current national risks relevant to your local circumstances; and • the impact of International Standards on Auditing (UK and Ireland) (ISAs). Our responsibilities In carrying out our audit and inspection duties we have to comply with the statutory ...