Systems Based Auditing Control Matrices: Series 1 & 2 (2006 Fully Revised Edition)

These control matrices incorporate Hazard Identification Documents (HIDs) that set out the hazards, the possible consequences of such and the expected controls and countermeasures that should be in place to reduce the risks. The Internal Control Questionnaires (ICQs) and Compliance Test Papers (CTPs) have been broken down conveniently into sub-headings so that specific areas of weakness can be readily identified.

The CIPFA matrices are unrivalled in the reassurance they can provide to management, internal audit and external audit that crucial systems of internal control are adequate and effective, and are of particular use to support the completion of the mandatory Statement on Internal Controls.

Systems based auditing is far and away the most efficient auditing methodology to provide assurances that the systems of internal control established by management are operating properly, and should be used in conjunction with risk based auditing rather than viewing these techniques as alternative approaches.

The control matrices provide a comprehensive method for recording, evaluating and reporting on control systems, and incorporate the revised ‘risk based’ SBA approach developed by Exeter City Council’s high-performing internal audit team.

The control matrices are delivered to you as a zip file containing the PDF and the Word files, to enable flexibility of use and tailoring to local circumstances. The PDF comes with a licence for the purchaser to network the matrices throughout the acquiring organisation.

These matrices cover the following areas:

Cash and bank
Cheque control

Council tax:
• Valuation
• Liability
• Billing
• Collection and refunds
• Recovery and enforcement

Creditors

Debtors

Housing and council tax benefits:
• Administration
• Post opening
• Assessment
• Payments
• Overpayments
• Fraud prevention and detection
• Weekly incorrect benefit savings
• Subsidy claims
• Performance

Improvements grants, loans and other assistance

Land charges

Main accounting

Members’ allowances

Mileage allowances

Non-domestic rating:
• Valuation
• Liability
• Billing
• Collection and refunds
• Recovery and enforcement

Payroll

Petty cash/imprest

Travel and subsistence

Treasury management