CHK7.3 Did those reviews reach conclusions on N/A No programmes relevant to PSC in 2014 whether the programmes were efficient? CHK7.4 Have the conclusions reached been N/A No programmes relevant to PSC in 2014 taken into account in related areas of expenditure? CHK7.5 Were any programmes discontinued N/A No programmes relevant to PSC in 2014 following a review of a current expenditure programme? CHK7.6 Was the review commenced and N/A No programmes relevant to PSC in 2014 completed within a period of 6 months? Self-Assessed Ratings: 0 - Not Done, 1 - < 50% compliant, 2 - 50-75% Compliant, 3 - > 75% Compliant, 4 100% Compliant – Appendix 3 Audit Assurance Categories and Criteria ASSURANCE CATEGORY ASSURANCE CRITERIA Evaluation Opinion: There is a robust system of risk management, control and governance which should ensure that objectives are fully achieved. SUBSTANTIAL Testing Opinion: The controls are being consistently applied Evaluation Opinion: There is some risk that objectives may not be fully achieved. Some improvements are required to enhance the adequacy and/or effectiveness of risk management, control and SATISFACTORY governance. Testing Opinion: There is evidence that the level of with some of the controls may put some of the system objectives at risk.
CHK7.3 Did those reviews reach conclusions on whether the programmes were efficient? N/A No programmes relevant to PSC in 2014 CHK7.4 Have the conclusions reached been taken into account in related areas of expenditure? N/A No programmes relevant to PSC in 2014 CHK7.5 Were any programmes discontinued following a review of a current expenditure programme? N/A No programmes relevant to PSC in 2014 CHK7.6 Was the review commenced and completed within a period of 6 months? N/A No programmes relevant to PSC in 2014 Self-Assessed Ratings: 0 - Not Done, 1 - < 50% compliant, 2 - 50-75% Compliant, 3 - > 75% Compliant, 4 – 100% Compliant Appendix 3 Audit Assurance Categories and Criteria ASSURANCE CATEGORY ASSURANCE CRITERIA SUBSTANTIAL Evaluation Opinion: There is a robust system of risk management, control and governance which should ensure that objectives are fully achieved. Testing Opinion: The controls are being consistently applied SATISFACTORY Evaluation Opinion: There is some risk that objectives may not be fully achieved. Some improvements are required to enhance the adequacy and/or effectiveness of risk management, control and governance. Testing Opinion: There is evidence that the level of with some of the controls may put some of the system objectives at risk.
2014CCCQA-Report.docx