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APPENDIX A

A summary of the advantages and disadvantages of an internal audit partnership

Advantages

Disadvantages

Improved resilience

A more professional service

Opportunity to share best practice

More efficient use of auditors through using them to carry out the same audit at different sites

Efficiencies through sharing work programmes

Sharing of work libraries and standard documentation (via automated audit management system, e.g. Team Mate)

Sharing and coordination of annual and strategic Plans

Reduced management overhead

Opportunity to create specialisms (IT Audit, Contract Audit, etc)

Improved staff development opportunities

Improved career structure

Auditors will not be available for non audit work

Some staff may be uncomfortable with working at different sites. Additional costs � travel time and mileage claims

Need to use the same audit management system. Cost of purchase of licences, laptops and subsequently the cost of ongoing support. Training is required.

Coordination of plans is difficult logistically

Reduction in management resource is difficult to achieve when management resource is already in place.

Some staff may be uncomfortable with change or �stretch�

APPENDIX B

Internal Audit Partnership Model ��

APPENDIX C

Cost of Internal Audit Service at the four authorities (after adjustment to remove non audit elements and ignoring internal

recharges)

Authority	Management Arrangements	Number of operational auditors	Annual budget �
Ashford	Head of Internal Audit shared with Maidstone	2.25	140,080
Maidstone	Head of Internal Audit shared with Ashford	4	205,105
Swale	Head of Internal Audit	3	162,630
Tunbridge Wells	Audit Manager	2	163,605
		11.25	671,420

APPENDIX D

Internal Audit performance in terms of output (audit reports issued) during 2007/08

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	Ashford	Swale	Maidstone	Tunbridge Wells	Total
Chargeable audit days	450	480	682	453	�2065
Audits delivered	30	20	36	29	115
Average audit days per audit	15	24	19	16	-
Current spend on the audit service (inc. running costs but excluding� internal recharges)	140,080	162,630	205,105	163,605	671,420
Cost per audit	�4,670	�8,132	�5,700	�5,640	(Average) �5,838

Based on information provided as at January 2009

APPENDIX E

Provisional Internal Audit output for 2009/10

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	Ashford	Swale	Maidstone	Tunbridge Wells	Total
Chargeable audit days	405	450	540	450	1845
Audits delivered	27	30	36	30	123
Average audit days per audit	15	15	15	15	15

APPENDIX E

Internal Audit Partnership � specific issues for the four authorities

Ashford	The �twinned� authority will change from Maidstone to Swale Swale auditors will carry out work at Ashford Maidstone/Tunbridge auditors will work at Ashford occasionally Ashford auditors will carry out work at Swale The Audit Manager for Ashford/Swale will be the most frequent management presence at Ashford Head of Internal Audit will spend less time on site than currently
Maidstone	The �twinned� authority will change from Ashford to Tunbridge Wells Tunbridge Wells auditors will carry out work at Maidstone Ashford/Swale auditors will work at Maidstone occasionally The Audit Manager for Maidstone/Tunbridge Wells will be the most frequent management presence at Maidstone The Head of Internal Audit will spend less time on site than currently The Head of Internal Audit will no longer have personal responsibility for risk management � an alternative arrangement will need to be found in the course of the creation of the partnership � potentially a risk manager could be appointed to work within the overall audit team to provide specialised risk management support to all four authorities.
Swale	The audit team will be �twinned� with Ashford Swale auditors will need to carry out a proportion of their audit work at other sites � mainly at Ashford (and therefore be prepared to travel) Swale will need to purchase the licences for the audit management system � Team Mate The Swale auditors will need to be trained to use Team Mate The Swale audit process will need to come into line with the other three authorities in order to increase output in terms of the number of audits delivered and allow auditors to be moved The Swale auditors will need to adopt the procedures (procedure manual) used by the Maidstone/Ashford partnership (which is based around Team Mate) The average length of individual audit projects will need to be reduced to approximately 15 days in order to allow exchange of auditors and to increase the number of audits delivered to the level of the other three authorities. The Audit Manager for Ashford/Swale will be the most frequent management presence at Swale.
Tunbridge Wells	The audit team will be �twinned� with Maidstone Tunbridge Wells auditors will need to carry out a proportion of their audit work at other sites � mainly at Maidstone (and therefore be prepared to travel) Tunbridge Wells will need to purchase the licences for the audit management system � Team Mate The Tunbridge Wells auditors will need to be trained to use Team Mate. The Tunbridge Wells audit process will need to come into line with the other three authorities in order to allow auditors to be moved. The Tunbridge Wells auditors will need to adopt the procedures (procedure manual) used by the Maidstone/Ashford partnership (which is based around Team Mate) The Audit Manager for Maidstone/Tunbridge Wells will be the most frequent management presence at Swale