Internal Audit

Who Are We?

The East Kent Audit Partnership is between Dover District Council, Shepway District Council, Thanet District Council and Canterbury City Council.

Team Structure.

The Team is made up of the Head of the East Kent Audit Partnership (EKAP) Christine Parker, and two Audit Managers, Christopher Parker and Simon Webb, and a pool of Partnership Auditors (see names below). Christopher Parker is the Deputy Head of the Partnership and covers the Shepway and Canterbury partner sites, and Simon Webb manages and deputises for the Dover and Thanet sites. Each member of the Audit Team has a “home” base at one of the partners’ offices, but also carries out work at any of the other authorities as required. This gives the team the flexibility to provide a range of auditing skills for all the partner authorities.

ekap08-09

Where are we?

Christine Parker

Christine.parker@thanet.gov.uk

01843 577189

Head of Audit Partnership

Name	E Mail	Telephone	Title
DOVER
Ron Herivel	Ron.herivel@dover.gov.uk	01304 872145	Partnership Auditor
Shaun Illsley	Shaun.illsley@dover.gov.uk	01304 872143	Partnership Auditor
Liz Atkins	Elizabeth.atkins@dover.gov.uk	01304 872144	Partnership Auditor
SHEPWAY
Christopher Parker	chris.parker	01303 853499	Audit Manager. Deputy Head of Audit Partnership
Dee Preston	Dee.Preston	01303 852531	Partnership Auditor
Kirstie Mockford	kirstie.mockford	01303 852531	Partnership Auditor
Paul Turner	paul.turner	01303 853257	Partnership Auditor
THANET
Simon Webb	Simon.webb@thanet.gov.uk	01843 577190	Audit Manager.
Lynda Read	Lynda.read@thanet.gov.uk	01843 577190	Partnership Auditor

Why are we here?

Under legislation the Council’s Section 151 Officer, (the Senior Officer in charge of the Council’s financial arrangements), has a duty to ensure that there is a continuous review of the Council’s financial arrangements, ensuring that the appropriate records are maintained and that the Council acts legally.

Part of the function of Internal Audit is to provide assurance that the Council’s arrangements are subject to an appropriate level of internal control, and to report any risks, weaknesses in the internal control system, or any financial loss or irregularity to the Section 151 Officer as well as the appropriate management.

Section 151 Officers.

Name	E Mail	Authority	Title
Mike Davies	mike.davies@dover.gov.uk	Dover	Head of Finance & ICT
Sue McGonigal	sue.mcgonigal@thanet.gov.uk	Thanet	Head of Financial Services
Kathryn Beldon	kathryn.beldon @ shepway.gov.uk	Shepway	Director of Resources
Jim McDonald	Jim.mcdonald@canterbury.gov.uk	Canterbury	Director of Corporate Services

What do we do?

Internal audit is an independent appraisal function, which seeks to provide management with a level of assurance on the adequacy of internal controls and of risks to the Council’s functions / systems.

We advise management on control.
We assist the organisation to achieve its objectives by offering advice on operational processes and procedures.
We alert management to any significant weaknesses or irregularities.
We provide assurance on the reliability and integrity of systems, and the extent to which they are adequately and effectively controlled.
We review any irregularity.

Most of the above is achieved through completing Audit reviews, which are scheduled through a risk based work programme.

When do we review?

Internal Audit has the authority to review any matter at any time, and can request supporting documentation and explanation from any officer of the Council. However, we rarely call unannounced.

Internal Audit has a plan of work, which is approved by the Governance Committee. The strategic audit plan covers a three-year cycle, and is reviewed annually to ensure that new initiatives, changing corporate priorities and high-risk areas are reviewed at appropriate intervals. The audit plan is agreed with Management, and individual projects are discussed and a brief is agreed with appropriate staff prior to them commencing.

Why should you want to know about Internal Audit?

Internal Audit is continually seeking to help the Council achieve its aims in an efficient manner, and to safeguard the reputation of the Council. Internal audit assists in the process of improvement in service delivery by being a “critical friend” and reviewing how systems and procedures work.

You may wish to consult us about!

About any significant proposed changes to existing systems and implementation of new systems to enable us to make recommendations on the standard of control to be applied;
if you suspect you have discovered an instance of fraud or corruption;
if a financial or system irregularity has been highlighted;
for general advice on existing system controls Internal controls are necessary to ensure the objectives of the function/ operation are met, and that economic and efficient use of resources and assets is achieved.

Internal controls are necessary to ensure the objectives of the function/ operation are met, and that economic and efficient use of resources and assets is achieved.

Additionally, controls safeguard resources against fraud, error, waste, and poor Value for Money. They can provide assurance on the reliability and integrity of information and that various policies, plans, procedures, laws and regulations are complied with.