Audit preparation
When the Local Government Investigations and Compliance Inspectorate (Inspectorate) schedules an audit with a council, there are steps council can take to prepare.
It's important to remember that the purpose of an audit is to review the current practices, policies and procedures of an organisation.
Prior to an audit commencing, the council will be provided with a list of items required to be made available to the compliance team for review.
During the audit, the team will work with key council staff members to source supporting evidence to confirm council processes are compliant with the regulatory requirements of the Local Government Act 1989.
When preparing for an audit, council should remember to:
- Inform appropriate staff of the audit schedule and ensure they are available
- Review the current audit scope and the current testing items
- Identify the material requested by the compliance team and ensure it is available on the first day of the audit
- Make workstation arrangements for the compliance team to conduct the audit
If areas are identified where the council may be non compliant, the compliance team can assist in developing strategies and action plans to become compliant.
An initial meeting will take place with the CEO of the council where issues or concerns can be discussed.