Tuesday 5 July 2022 - Audit Plan

Audit Plan Update 2022

Topics: Public Audit

Departments: All

Sector: All

Jersey Audit Office - Audit Plan 2022 - Q2 update

Audit Plan: pdf (369.14 KB)

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Background

The plan covers the period 2022-2025. It provides a detailed plan for the year ending 31 December 2022 and indicative plans for the three years thereafter. 

Scope

I plan my work so that in each year I undertake one or more elements of work specifically to consider each of corporate governance, internal control and economy, efficiency and effectiveness.  

 To deliver a proportionate and effective work programme, I plan my work using a risk-based approach.  

 In developing this Audit Plan, I take account of a wide range of risks facing the States, including:  

  • strategic risks arising from governance functions and those risks that are known to the States and managed through their existing risk systems • operational risks arising from the delivery, support and front-line service functions 
  • business change risks arising from the introduction of new systems and processes; and 
  • emerging risks arising from changes outside the States’ control. 

Work planned for delivery in 2022 will build upon and follow up work undertaken in previous years. 

Conclusions

The indicative Audit Plan for the next four years is presented in Exhibit 4 in the document. This indicates the work I propose to undertake each year and the audit objectives to which the work relates. I shall update the Audit Plan in light of changes in my assessment of risks and priorities. 


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