Section 4 – Annual internal audit
ENTER REPORTING BODY NAME
The body’s internal audit, acting independently and on the basis of an assessment of risk, carried
a selective assessment of compliance with relevant procedures and controls expected to be in
operation during the financial year ended 31 March 2014.
Internal audit has been carried out in accordance with the body’s needs and planned coverage.
On the basis of the findings in the areas examined, the internal audit conclusions are summarised in
this table. Set out below are the objectives of internal control and alongside are the internal audit
conclusions on whether, in all significant respects, the control objectives were being
throughout the financial year to a standard adequate to meet the needs of the
one of the
A Appropriate accounting records have been kept properly throughout the year.
B The body’s
financial regulations have
been met, payments were supported by
was approved and
C The body
to manage these.
resulted from an adequate
budgetary process; progress
the budget was
E Expected income was
based on correct prices, properly recorded and
promptly banked; and
F Petty cash payments were properly supported by receipts, all
to members were paid in accordance with body
were properly applied.
H Asset and
were complete and accurate and properly maintained.
were properly carried out.
J Accounting statements prepared during the year were prepared on the correct
and payments or income and
agreed to the
cash book, were supported by an adequate audit trail from
where appropriate, debtors and creditors were properly recorded.
For any other risk
by the body
any other risk
below or on separate sheets if
adequate controls existed:
Name of person who carried out the internal audit:
Signature of person who carried out the internal audit:
*Note: If the response is ‘no’ please state the implications and action being taken to address any
weakness in control identified (add separate sheets if needed).
**Note: If the response is ‘not covered’ please state when the most recent internal audit work was done
in this area and when it is next planned, or, if coverage is not required, internal audit must explain why
not (add separate sheets if needed).
Partnership for Urban South Hampshire (PUSH) Joint Committee