Contact your Parish Council
SELF ASSESSMENT CHECKLIST
MEASURING THE EFFECTIVENESS
OF THE AUDIT COMMITTEE
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ISSUE |
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COMMENT |
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Terms of Reference |
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1. |
Have the Committee’s terms of reference been approved by full Council? |
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2. |
Do the terms of reference following the CIPFA model? |
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Internal Audit Process |
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3. |
Does the committee approach the strategic audit approach and the annual programme? |
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4. |
Is the work of Internal Audit reviewed regularly? |
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5. |
Are summaries of quality questionnaires from managers reviewed? |
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6. |
Is the annual report, from the Head of Audit, presented to the Committee? |
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External Audit Process |
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7. |
Are reports on the work of external audit and other inspection agencies presented to the Committee? |
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8. |
Does the Committee input into the external audit programme? |
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9. |
Does the Committee ensure that officers are acting on and monitoring action taken to implement recommendations? |
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10. |
Does
the Committee take a role in overseeing:- |
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Membership |
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11. |
Has the membership of the Committee been formally agreed and a quorum set? |
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12. |
Is the chair free of executive or scrutiny functions? |
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13. |
Are Members sufficiently independent of the other key committees of the Council? |
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14. |
Have all Members’ skills and experiences been assessed and training given for identified gaps? |
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15. |
Can the Committee access other committees as necessary? |
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Meetings |
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16. |
Does the Committee meet regularly? |
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17. |
Are separate, private meetings held with the External Auditor and the Internal Auditor? |
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18. |
Are meetings free and open without political influences being displayed? |
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19. |
Are decisions reached promptly? |
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20. |
Are agenda papers circulated in advance of meetings to allow adequate preparation by Members? |
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21. |
Does the Committee have the benefit of attendance of appropriate officers at its meetings? |
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Training |
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22. |
Is induction training provided to Members? |
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23. |
Is more advanced training available as required? |
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Administration |
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24. |
Does the Authority’s S151 Officer or deputy attend all meetings? |
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25. |
Are the key officers available to support the Committee? |
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