E.05.01 Managing Internal Control Monitoring (National Procedure)

Procedure Standard

• Internal control checks are recorded and reported with remedial actions undertaken within deadlines.

Procedure

1. The National Internal Control Register is received.
2. Applicable items are identified and those items not applicable are listed on the Key Operating Control Systems not checked form (E.05.01.F2).
3. An internal control co-ordinator is selected.
4. Internal control checking officers are identified and confirmed.
5. Checking package is distributed to appointed checking officers.
6. Internal control checks are carried out within agreed timeframe.
7. The Internal Control Record form (E.05.01.F3) is completed.
8. Exceptions reported on the Internal Control Record form (E.05.01.F3) are forwarded to the work area manager for remedial action to be taken within agreed timeframe.
9. The completed Internal Control Record form (E.05.01.F3) is forwarded to the Internal Control Co-ordinator.
10. Items requiring variation applications are documented within the March quarter for consideration by the relevant Regional Manager.
11. Internal Control Record forms (E.05.01.F3), and Variation Applications (E.05.01.F4) are collated, the Internal Control Certificate (E.05.01.F1) is prepared and presented to the Regional Manager.
12. The Certificate is signed and forwarded along with the Internal Control Record, and Variation Applications (March quarter only) to be received by the General Manager Prisons Service (GMPS) within ten working days from the end of the quarter.
13. Items that are not included in the national register but are considered by the prison management to be a particular risk to the site, are to developed in a local register and checks completed.
14. For reporting purposes only the exceptions to the National Internal Control Register are required to be notified to the GMPS.

Key Roles and Responsibilities

Prison Manager

1. Delegate staff to identify register items applicable to prison (for local ICRs).
2. Ensure that operating controls not included in the national register and are of risk to the prison are identified, developed, and in place.
3. Negotiate local register with the Management Team.
4. Appoint internal control co-ordinator and checking officers.
5. Sign local internal control certificate.
6. Forwards variation applications for consideration by Regional Manager.

Senior Management Team

• Recommend local internal control checks.

Delegated Staff

• Identify register items applicable to prison.
• List register items that are not applicable.

Internal Control Co-ordinator

1. Identify and recommend internal control checking officers.
2. Coordinate implementation of internal control register checks.
3. Collate internal control exception records, variation applications and prepare internal control certificate.
4. Coordinate training for internal control checking officers.
5. Collate and distribute checking package, including checks of local ICRs.

Internal Control Checking Officers

1. Prepare and undertake check within agreed timeframe.
2. Complete relevant sections of the internal control exceptions form and forward it to work area manager for remedial action.
3. Forward documents to internal control co ordinator.

Work Area Manager

• Take remedial action on reported exceptions within agreed timeframe (minimum of five working days).

Sources of Further Information

• Internal Control Techniques Handbook