LOCAL GOVERNMENT INTERNAL AUDIT TRAINING

COURSE CONTENTS

The six modules cover the following areas:

	The Principles, Practices and Environment of Modern Internal Audit
	Systems and Risk-based Auditing
	Introduction to Information Systems Auditing
	Audit Procedures, Applications, and Techniques
	Communication and Behavioural Skills
	Internal Audit and Risk Management

OBJECTIVES AND SCOPE

The intensive programme is highly focused on the needs of auditors in a local government context. The aim is to take participants from an understanding of the essential role, contribution and impact of internal audit through to proficiency in performing audits in a wide variety of financial and operational areas.

Topics cover a broad range from the latest proposals for controls assurance statements as a part of governance regimes to how to audit travelling and subsistence systems. We have talked about corrupt councillors, profiled the most famous auditors in the world, analysed the goings on at Enron, Worldcom and Doncaster, decided how best to improve audit’s image and status, looked at ways of improving audit efficiency through IT, and pulled to bits the new Accounts and Audit Regulations.

Critical analysis has been encouraged. The group’s comments on the new Regulations were submitted to the Office of the Deputy Prime Minister. Only a few days after its publication, they understood and dissected the UK Risk Management Standard published by IRM, AIRMIC and ALARM. They may well be more up-to-date than some of their managers!

The course has been linked to the interpretation and implementation of the CIPFA Code of Practice for Local Government Internal Audit, and the associated APB guidance and CIPFA Manual. However due account has been taken of other standards, especially those of the IIA, and the examination requirements of a number of professional bodies.

A feature of the course has been the comparison of practices with the private sector, other parts of the public sector, and even other countries.

NATURE OF THE TRAINING

The training is above all practical, developing not only knowledge but also proficiency in the various tasks performed by local government auditors, from planning to reporting and follow-up. Assignments covered include the examination of essential financial systems, appraisal of the controls relating to service delivery, the audit of capital projects, how to perform Value for Money Audits, conducting consultancy exercises, audit involvement in control self-assessment, helping to introduce authority-wide risk management systems, computer auditing, the use of IT in audit work, the prevention and detection of fraud, and working with external audit.

The training teaches the skills of getting on with others, interviewing, acquisition and use of evidence, risk analysis, and report drafting, amongst others.

Modules are linked by two practical assignments and a project, in an area of the participants’ choosing. Projects just completed include the design of the internal audit web-site, production of a promotional leaflet, critical appraisal of audit documentation and procedures, a new audit manual, and a guide to contract audit.

CERTIFICATION AND PARTNERSHIP

Participants receive either a certificate of attendance or a certificate of competence, depending on the modules taken and course-work. completed. This year the certificates are to be presented by Steve Freer, Chief Executive of CIPFA, at the inaugural conference of the Kent Audit Group in November.

One of the main reason for the great success of the course has been the partnership established between CATS as training providers, professional bodies such as CIPFA, and above all the Kent Audit Group and individual employers.

All have gained from the arrangement and costs have been contained so that the programme represents excellent value for money. As well as the development of the competence and confidence of those attending, ideas and practices have been exchanged, new procedures adopted within authorities, early warnings and authoritative advice given about future developments, and an atmosphere of self-help and support created.

The network created by the participants has already helped to create closer working relationships between the various internal audit sections supporting the scheme.

FURTHER TRAINING

Options for further training are now being considered. Locally, these include training on more advanced topics such as Internal Audit and Risk Management, a repeat programme if sufficient demand, and sessions on audit management issues and current developments, such as the internal audit implications of the revised Accounts and Audit Regulations. However, given the interest shown, we intend to offer the programme more widely.

TO FIND OUT MORE

Full details of each module of programme, and arrangements for running further courses around the country and outside the UK, are available on request. We would be delighted to hear from individual authorities, audit groups and others who may be interested in a similar programme. All new courses will take full account of proposed changes to the CIPFA Code of Practice and the audit and control implications of the 2003 Accounts and Audit Regulations and accompanying guidelines.

To find out more or register your interest, please email us at train@catsint.co.uk or ring Keith Wade on +44 (0) 1732 760216.