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The East Kent Audit Partnership (EKAP) is a shared service between Canterbury City Council, Dover District Council, Folkestone & Hythe District Council, and Thanet District Council. It was formed in 2007.
Why are we here?
Under legislation, the council’s Section 151 Officer, (the senior officer in charge of our financial arrangements), has a duty to ensure there is a continuous review of the council’s financial arrangements, ensuring the appropriate records are maintained and that we act legally. There is therefore a statutory requirement to have an internal audit service.
Part of Internal Audit’s role is to provide assurance that we have appropriate internal controls in place. It also reports any risks, weaknesses in internal controls, risk management or governance arrangements, and any financial losses or irregularities to the Section 151 Officer.
The four Section 151 officers from each partner council form the Client Officer Group, which governs the EKAP. They meet once a year to maintain strategic oversight of the partnership.
Internal Audit is an independent appraisal function, which provides management with a level of assurance on the adequacy of internal controls and of risks to the council’s functions and systems.
Internal Audit:
advises management on control
assists the organisation to achieve its objectives by offering advice on operational processes and procedures
alerts management to any significant weaknesses or irregularities
provides assurance on the reliability and integrity of systems, risk management and corporate governance frameworks and the extent to which they are adequately and effectively controlled
may review any irregularity.
It delivers this through audit reviews, which are scheduled using a risk-based audit programme.
Internal Audit operates under an approved audit charter and mandate. This gives it the authority to review any area of the council’s activities at any time and to request supporting documents and explanations from council officers.
Its Annual Report, published each June/July, provides a summary of audit activity from the previous year. It sets out the outcomes from the audit reviews undertaken and the progress report (follow-up) activity.
The overall opinion in the Annual Report is an important source of assurance and helps inform the Council’s Annual Governance Statement.
Our Audit Committee is made up of members of the council. The purpose of the committee is:
to provide independent assurance that the council's risk management and internal control arrangements are effective
to provide independent scrutiny of the council's financial and non-financial performance where it affects the council's exposure to risk or the effectiveness of its controls
to oversee the financial reporting process.
The terms of reference of the committee are detailed within the council’s constitution. Copies of agendas, reports and minutes are available on our website. Internal Audit presents an update report detailing the findings for the period to each quarterly meeting of the committee.
Each council is required to review the effectiveness of their system of internal control, including Internal Audit, on an annual basis. Councils must report their findings to the Audit Committee with the annual accounts in the Annual Governance Statement.
Once every five years, the Internal Audit function undergoes an External Quality Assessment which evaluates how well the function complies with professional standards.
Grant Thornton UK LLP is the external auditor appointed to each council. As part of their independent testing, the auditors will also review the work of Internal Audit, and where appropriate may place reliance on that work to support both their Value for Money review and their approval of the council’s accounts and the financial processes that are in place.
Internal and External Audit liaise to ensure there is no duplication in the work they plan to cover.
Where possible, they rely on each other’s work to ensure maximum coverage from the resources available.
The essential difference in their approach is that Internal Audit is looking to provide assurance on the systems and processes used by management to reduce risk. External Audit is testing that transactions are correctly treated and conform to standards, to be able to state that the council’s accounts are fairly presented.
