ࡱ> kjm1 tbjbjXX 4:qh:qhl   8dZT&4JJJJ%:_s SSSSSSS$V6YS%%SJJT###FJJS#S##+KOJЈ_ L(S*T0ZTLY|YPOOY)P#SSa RZTY X v:  EMBED Word.Document.12 \s  PEMBROKESHIRE COAST NATIONAL PARK AUTHORITY SPECIFICATION FOR TENDER OF INTERNAL AUDIT SERVICES Pembrokeshire Coast National Park Authority (the Authority) is a single-purpose local Authority, established by the Environment (Wales) Act 1995. The Authoritys financial accounting, audit and internal control arrangements are governed by the Accounts and Audit (Wales) Regulations and the CIPFA Code of Practice, with accounting periods from 1 April to 31 March. The Authority Chief Financial Officers, appointed in accordance with Section 151 of the Local Government Act 1972, are responsible for ensuring that there are effective arrangements for internal audit. Pembrokeshire Coast National Park has an Audit and Corporate Service Review Committee which receive all internal audit reports, reviews and approves the annual audit plan and monitors the actions taken by management to address issues raised by both internal and external audits. The Wales Audit Office is the external auditor, reviewing the annual Statement of Accounts, the Governance Statement and its performance management systems. For further information about the respective National Park Authoritys work, governance arrangements, Statements of Accounts and statutory external audit reports to the Authority, please go to the Authoritys website: www.pembrokeshirecoast.org.uk INTERNAL AUDIT Role Internal audit is an independent appraisal service within the Authority which operates as a service to management, by measuring and evaluating the effectiveness of the governance framework incorporating the internal control system, and advising on value for money. It does so by providing assurance to the Section 151 Officer and Audit and Corporate Services Review Committee that the systems of corporate governance, risk management and internal control are adequate and effective. Internal audit also assists managers by evaluating and reporting on the elements of the internal control systems for which they are responsible, and making suggestions for improvements. In all its work, internal audit must support the organisation in achieving its objectives through a positive internal audit role and ensure value for money. The financial year runs to 31 March and audits are undertaken throughout the year, with commencement dates agreed between the Auditor and the organisation before work commences. We wish to appoint an external organisation to fulfil the Internal Audit Service for the Authority and its subsidiary company for a three year contract, which dependent upon the agreement of both parties could be extended for up to a further two years. The role, responsibilities and conduct of internal audit in government are prescribed in UK Public Sector Internal Audit Standards (PSIAS). The internal audit service will conform to the objectives and standards set out in UK PSIAS. The successful contractor is expected to be familiar with UK PSIAS and to keep up to date with any amendments. UK PSIAS is available online. STAFFING ISSUES Internal audit must be appropriately staffed in terms of numbers, grades, qualification levels, and experience, having regard to its objectives and to the UK PSIAS standards. Internal auditors must be properly trained to fulfil their responsibilities and should maintain their professional competence through an appropriate on-going development programme. An appropriately qualified and experienced auditor should be nominated to manage the service and to carry out the role of Head of Internal Audit (HIA), or Chief Audit Executive as described in UK PSIAS. The HIA is a senior and high profile post holder responsible for the management and direction of internal audit within the Authority, and for providing the Section 151 Officer and Directors with policy and procedural advice on audit and control matters, whether related or not to audit work. The HIA will represent the Authority on audit issues with other government organisations and where required, outside groups. The person appointed as HIA must be approved by the Section 151 Officer or their nominee. He/she should be of senior status, appropriately qualified for internal audit responsibilities and have recent direct internal audit experience. The internal Auditors must provide appropriate numbers of staff qualified to at least the minimum professional standards laid down by UK PSIAS and who are properly experienced. The names, qualifications and experience of persons whom the Internal Auditors intend to employ on this contract shall be submitted with the tender. Nominated staff may not undertake work arising from this contract until agreement is notified to the Internal Auditors. Any substitutions shall be similarly notified. The Internal Auditors staff will be expected to conduct themselves in accordance with the Code of Ethics set out by the Institute of Internal Auditors or an equivalent standard, and must also comply with relevant legislation, for example the Official Secrets Act and Equal Opportunities legislation. All internal audits should be led or supervised by Internal Auditors who are appropriately qualified. Due to the Authoritys broad scope of activities, it is recognised that the Internal Auditor may need to bring in specialist staff either from outside of the Internal Audit local office or from outside the company in order to audit a number of the activities. Where such external support is proposed, it should be confirmed in the tender return. DECLARATION OF CONFLICT OF INTEREST Individual auditors must declare any conflicts of interest arising from audit work assigned to them. Such potential conflicts of interest include previous executive or consultancy responsibilities, or senior managers of the organisation. Internal audit should plan the allocation of audit work to minimise the risk of conflicts of interest whenever possible. AIMS OF THE SERVICE Scope of Assignment Internal Audit must fulfil its role by systematic review and evaluation of risk management, control and governance which comprises the policies, procedures and operations in place to: Establish and monitor the achievement of, the organisations objectives Identify, assess and manage the risks to achieving the organisations objectives Advise on, formulate and evaluate policy, within the responsibilities of the Section 151 Officer (s). Ensure the economical, effective and efficient use of resources Ensure compliance with established policies (including behavioural and ethical expectations), procedures, laws and regulations. Safeguard the organisations assets and interests from losses of all kinds, including those arising from fraud, irregularity or corruption. Ensure the integrity and reliability of information, accounts and data, including internal and external reporting and accountability processes. Internal audit must devote particular attention to any aspects of the risk management, control and governance affected by material changes to the organisations risk environment. If the Head of Internal Audit considers that the level of audit resources or the terms of reference in any way limit the scope of internal audit, or prejudice the ability of internal audit to deliver a service consistent with the definition of internal auditing, they should advise the Section 151 Officer in a formal minute, emphasising the consequent limitations to the scope and value of the Head of Internal Audits opinion and the risks which may arise as a result. If the Section 151 Officer decides to accept any such limitation, this decision should be recorded formally. Fraud 20. The Head of Internal Audit will be informed of all suspected or detected fraud so that they can consider the adequacy of the relevant controls, evaluate the implication of the fraud for their option of the risk management, control and governance, and consider making recommendations to line managers regarding any need for more detailed investigation and improvement in control. Responsibilities in respect of Other Bodies 21. The Head of Internal Audit should make provision for the derivation of appropriate opinion about:- a) control over any subsidiary bodies b) the adequacy of the arrangements for internal audit in any subsidiary bodies c) control in contractors or service providers where that control is material to the achievement of organisations objectives. Internal Audit should decide whether to conduct the work to derive the required opinions themselves or rely on the opinions provided by other auditors. The Head of Internal Audit will also be expected to advise on the provision of relevant access rights in the drafting of contracts let by the organisation. OPERATIONAL ISSUES Audit Strategy 22. The Head of Internal Audit must develop and maintain a strategy for providing the Accounting Officer, economically and efficiently, with objective evaluation of, and options on, the effectiveness of the organisations risk management, control and governance arrangements. The Head of Internal Audits opinions are a key element of the framework of assurance the Section 151 Officer need to inform their completion of the annual Governance Statement, or replacement document. 23. The strategy must also add value for the organisations directors and line managers by providing them with audit analyses, findings and recommendations. In addition, where appropriate, Internal Audit can offer consultancy to support management in implementing the recommendations. 24. A 3 year Audit Strategy must be developed to meet the audit needs of the organisation as assessed by the Head of Internal Audit using the organisations objectives and risk management as a primary resource. The strategy must include: provision for the Head of Internal Audit to consider, at least annually, the adequacy of the organisations risk management and make any recommendations for its review. a systematic and prioritised review of how effectively the organisations risks are managed by its policies, procedures and operations. The Head of Internal Audit must consider any risk which they think may be material to the organisations risk management, control and governance, even if not identified by the organisation the resources and skills required for delivery of the strategy. the audit techniques selected as the most effective for delivering the audit objectives. the relative allocation of audit resources between assurance work and consultancy work. The exact allocation will be determined in the periodic plans. 25. The strategy will be approved by the Section 151 Officer and confirmed by the Audit and Corporate Services Review Committee. This approval must include acceptance of risks or other areas of potential audit coverage which cannot be resourced, and identification of consequent residual risk exposure. The Section 151 Officer must be advised by the Head of Internal Audit that they are responsible for that residual exposure. Periodic Audit Plans 26. Internal Audit will be required to prepare annual Internal Audit plans, designed to implement the audit strategy and based on an audit needs assessment that uses a risk based approach. The plans must set out details of the assignments to be carried out in the period covered by the plan, providing sufficient detail for the Section 151 Officer and management to understand the assignments purposes and scope. 27. The annual audit plans must be kept under review to identify any amendment needed to reflect changing priorities and emerging audit needs. They should make provision for an element of contingency to accommodate audit assignments which could not have been reasonably foreseen. Material changes to the annual audit plans must be approved by the Accounting Officer. 28. Internal Audit are expected to attend the Authoritys Audit and Corporate Services Review Committee. Management of Audit Assignments 29. For each audit assignment a detailed scope must be prepared and discussed with the relevant Director. These terms of reference should establish: The scope and objectives and timing of the work to the undertaken, allocating Internal Audit resources and establishing their targets. Any requirements for participation by line management including supplying IT system or other data to the auditors. The schedule and timing of the assignment. To whom the assignment findings will be disclosed (without prejudice to the right of the disclosure of all audit findings to the Accounting Officer). Assignment terms of reference must be agreed with the relevant Director and the Section 151 Officer before work is commenced, and the agreement recorded. Any material objection to the assignment terms of reference which cannot be resolved by negotiation should be referred to the Accounting Officer. Approach 30. Assignments intended to provide an audit opinion must be approached using a risk based systematic approach which should clearly: Identify and record the objectives, risks and controls Establish the congruence of the objectives with higher level corporate objectives Evaluate managements risk analysis, taking account of their acceptance of specific risks. Evaluate the controls in principle to decide whether or not they are appropriate and can be reasonably relied upon to achieve their purpose. Identify any instances of over-control. Evaluate the impact of any decision by management to accept risk(s) rather than transfer or control them Determine an appropriate strategy to test the effectiveness of risk management and controls. Arrive at conclusions and report, making recommendations as necessary and providing an opinion on the effectiveness of risk management and control in the audited area. Audit Files, Working Papers and Records 31. The Internal Auditors are to set up a file system containing details of the system or developing system, to ensure the accurate and safe storage of records. These papers will be the property of the Authority. Audit documentation should conform to the guidance in PSIAS. 32. Internal Auditors should apply a risk-based systematic audit approach by independent acquisition and examination of relevant evidence or by using risk and control evaluation methods. At each stage of the assignment, auditors should consider what specific audit work needs to be conducted or to what extent review of evidenced management activity is sufficient to support an independent and objective audit opinion. 33. Auditors must obtain and record sufficient relevant evidence to support their conclusions and to demonstrate the adequacy of evidence obtained to support professional judgement. 34. Internal Audit must review their findings with the Section 151 Officer making recommendations for dealing with any weaknesses. 35. The Head of Internal Audit should develop standards and retention requirements for all audit records and documentation, whether they are held on paper or electronically. They must control access to audit records and should obtain the approval of relevant management before releasing records to external parties except the Wales Audit Office which has a right of access as the Authoritys external auditors. 36. The Authority offers unrestricted access to all its records, assets, personnel and premises and its authority to obtain such information, as the auditors consider necessary to fulfil their responsibilities. Information gained in the course of audit work should remain confidential, and also confidential to those with a legitimate interest in the organisation. Follow Up 37. Internal Audit must follow-up assignments. Follow-up will be a review of the effectiveness of managements response to assignments findings and recommendations. The follow-up findings will be reviewed with the Section 151 Officer before being reported. INTERNAL AUDIT REPORTING AND RELATIONSHIPS 38. Internal Audit is responsible to the Section 151 Officer and the Audit and Corporate Services Review Committee. Day to day management of the internal audit functions will be with the Director of Finance & Corporate Resources. 39. The Strategy and Annual Plan will be agreed by the Section 151 Officer and approved by the Audit and Corporate Services Review Committee. This approval must include the acceptance of risks or other areas of potential audit coverage which cannot be resourced, and identification of residual risk. The Head of Internal Audit must advise the Audit and Corporate Services Review Committee that they are responsible for the residual exposure. 40. In the normal course of events, the Internal Auditors will issue a draft report which comprises a summary and individual reports on each subject audited, for discussion with the Section 151 Officer, at the conclusion of each audit session. Management comments will be added to the draft reports and the whole report agreed. 41. Any urgent audit findings must be promptly reported to the Section 151 Officer. 42. The Head of Internal Audit will be entitled to report any risk management, control or governance issue directly to the Section 151 Officer, or where necessary to the Chair of the Audit and Corporate Services Review Committee. Assignment Recording and Reporting 43. Internal Audits records of each assignment must include: Contents page The objectives and scope of the assignment How these objectives have been achieved. A description of the objectives of the business area covered assignment. The risks, controls and all other material factors examined assignment; together with the evaluation criteria employed auditors including an explanation of criteria formulated by the auditors. An evaluation of the effectiveness of the risk management, disclosing weaknesses and non-effectiveness, over control and poor value for money. The opinion given Any recommendations for improvement in a summarized matrix. Any areas of disagreement between the auditor and management which cannot be resolved by discussion Disclosure of any relevant non-compliance with any of these standards in the conduct of the audit and the reasons for the non-compliance. Any indicators of fraud which may have been detected. A record of how all these have been reported to the sponsor. Annual Reporting and Presentation of Audit Opinion 44. The Head of Internal Audits annual report to the Audit and Corporate Services Review Committee must present their opinion of the overall adequacy and effectiveness of the organisations risk management, control and governance processes. It must also: Present a summary of the audit work undertaken to formulate the opinion, including reliance placed on work by other assurance bodies and accredited by Internal Audit. Draw attention to any issues the Head of Internal Audit judges particularly relevant to their preparation of the Annual Governance Statement. Compare work actually undertaken with the work which was planned and summarise performance of the internal audit function against its performance measures and criteria. Comment on compliance with these standards and communicate the results of the internal audit quality assurance programme. Report on key performance indicators. Produce Annual Assurance Report from the Audit and Corporate Services Review Committee to the Board 45. We accept that the work of internal audit is carried out on a cyclical basis over a number of years rather than an annual coverage year. We expect the Internal Auditors to provide an annual opinion based on their cumulative knowledge and experience and not one that is restricted in scope to those audits carried out in the year. The opinion will be phrased as a positive view rather than one that is based on an absence of contrary indicators. Operational Reporting on the Performance of the Contract 46. In addition to the formal annual report, the Head of Internal Audit should make arrangements for interim reporting in the course of the year. Such interim reported should address emerging issues in respect of the whole range of areas to be covered in the formal annual report. RELATIONSHIPS WITH MANAGEMENT, OTHER AUDITORS AND THE AUDIT AND CORPORATE SERVICES REVIEW COMMITTEE Principles of Good Relationships 47. The Head of Internal Audit must co-ordinate internal audit plans and activities with line managers, other internal auditors, external auditors and where appropriate other review agencies to ensure the most effective audit coverage is achieved and duplication of effort is minimised. Relationships with Management 48. Internal Audit is required to provide a service to management. Its strategy, planning and delivery should aim to maximise the value added for management without jeopardising internal audits responsibilities to the Accounting Officer. 49. When fraud is suspected or detected, decisions to involve external agencies such as the police will be taken by line management. If internal audit does not consider that line management have made appropriate decisions in this respect, this should be reported internally to the Section 151 Officer and the Chair of the appropriate Audit and Corporate Services Review Committees. Relationships with Other Internal Auditors 50. Where internal auditors need to work with internal auditors of another organisation the roles and responsibilities of each party will be agreed and endorsed by the Accounting Officer. Whenever possible, agreement to joint working or to placing professional reliance on work carried out by one party must be sought. Relationships with External Auditors 51. Internal Audit must seek to meet regularly with the Wales Audit Office as the external auditor to consult on audit plans, discuss matters of mutual interest, discuss common understanding of audit techniques, methods and terminology, and to seek opportunities for co-operation in the conduct of audit work. In particular, Internal Audit must provide the external auditor the opportunity to rely on their work. 52. In any case of conflict with the External Auditor, the Head of Internal Audit will consult with, or refer the matter to, the Accounting Officer. The Head of Internal Audits Relationship with the Audit and Corporate Services Review Committee 53. The Head of Internal Audit will be required to attend Audit and Corporate Services Review Committee meetings (normally held quarterly), unless exceptionally, the Audit and Corporate Services Review Committee decides they should be excluded from either the whole meeting or particular agenda item(s). The reasons for such exclusion will be made known to the Accounting Officer. 54. The Head of Internal Audit will have a right of access to the Chair of the appropriate Audit and Corporate Services Review Committee to discuss any issues they wish to raise. QUALITY ASSURANCE Principles of Quality Assurance 55. The Head of Internal Audit will be required to develop a quality assurance programme designed to gain assurance to both the internal and external review that the work of internal audit, including internal audit within the organisations subsidiary bodies, is compliant with the PSIAS and achieves its objectives, and to sustain a commentary on compliance with those standards in the annual audit report. Management of Internal Audit 56. Where required the Head of Internal Audit will establish policies and procedures to guide internal audit staff. At a minimum the manual must include the auditors role and responsibilities, documentation standards, local reporting standards and targets, training requirements and expectations and audit performance measures and indicators. A copy of the manual is to be passed to the Section 151 Officerwithin 3 months of the commencement of the contract. 57. The Head of Internal Audit must ensure that internal audit staff at all levels are appropriately supervised throughout all audit assignments to monitor progress, assess quality and coach staff. Supervision should include: ensuring compliance with the PSIAS and local manuals providing suitable instructions at the outset of an audit approving audit objectives and work plans ensuring audits are conducted as planned or that variations are approved. ensuring that appropriate audit techniques are used ensuring that audit findings, conclusions and recommendations are adequately supported by relevant and sufficient evidence ensuring that reports are accurate, objective, clear, concise and timely ensuring that work is achieved within the agreed resource budgets, or variations are approved. 58. The Head of Internal Audit must propose to the Section 151 Officer a set of performance measures and criteria for the internal audit functions at the Authority. These measures and criteria will be submitted for approval by the Accounting Officer. Internal Quality Review 59. The Head of Internal Audit will be required to make provision for internal quality reviews to be undertaken periodically by experienced members of the internal audit function. Internal reviews should be conducted by reviewing a range of completed and current audit assignments and be funded from within the Internal Auditors own resources. These reviews should be undertaken at least every other year. Internal reviews should appraise: The quality of audit work The quality of supervision Compliance with UK PSIAS Compliance with the local audit manual The ways in which the internal audit function adds value to the organisation Achievement of performance standards/indicators. Timing of the Contract 60. It is anticipated that the contract will commence on 1st April 2023 and conclude 31st March 2026. What we expect your Company to provide in the Tender 61. We would like you to: Provide the tender exclusive of VAT, analysed over daily rates, and grades of staff and where expenses are additional to these rates, the value of these should be clearly stated. Include 25 days per annum for delivery of the Internal Audit Service. Provide names, qualifications and experience of the proposed Head of Internal Audit, and of any other persons whom the organisation intends to employ on the contract. Any constraints on the availability of persons included should also be mentioned Provide a guarantee on the adequacy of staff cover, and that the meeting of deadlines will be met Provide a summary of your experience and expertise in undertaking this work and in particular the public sector and Welsh Government Sponsored Bodies. Provide details of any services provided currently and over the last three years to the Authority. Confirmation that the provision of the internal audit service under consideration will not create a conflict of interest, and an outline of arrangements to avoid any possible conflicts of interest (NB the provision of past consultancy services to the Authority will not automatically preclude consideration of tenders for the internal audit service or of any service subsequent to the awarding of the internal audit contract). Provide details of two previous organisations who we may contact for references. Confirm the level of Professional Indemnity Insurance cover that your organisation holds. Note that we attach significant importance to the choice of staff the auditor proposes to utilise on the audit programme. 62. Prospective auditors, who have been shortlisted, will be invited to present their proposed methodology. The presentation should include but is not limited to: Details of your audit team An assessment of how much input is envisaged annually at Partner/Manager/Auditor level to meet the audit needs as perceived by the tender. The proposed approach Clarification of any work which may be provided by staff based in offices outside of the local office, or bought from other providers. Details of performance measures and indicators against which annual progress can be reported.      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