The work of the Forum has included:-

• The publication of a range of standard high-level audit programmes that are available free to interested parties; and
• The preparation of Lists of Top Issues to help auditors in their work.

The ‘Statement on the Role of the Head of Internal Audit in Public Service Organisations’ [CIPFA 2010], suggests risk management best practice requires HIAs to draw on the organisation’s risk register when preparing internal audit strategies and plans. HIAs need to review how risks are captured in such registers and the action plans that are in place.

PACAF’s key message to HIAs is that the risks to their organisations include those that are associated with procurement and contracts. Therefore, risk registers and, consequently, annual audit plans must adequately address the issue of procurement.

The Forum believes that audit plans often fail to address contract and procurement related issues, perhaps because auditors (and/or risk managers) do not appreciate the potential impact poor procurement processes can have on the organisation’s objectives. 

Several executive members of the Forum have delivered PACAF's key message, in the form of a standard  Powerpoint presentation, to audit groups in their sectors and areas. If you would like a member to deliver the presentation to your audit group then please contact us.