127363 Gauteng Sports 2020.indb

GAUTENG DEPARTMENT OF SPORT, ARTS, CULTUREAND RECREATION: VOTE 12

Table 82: Internal Audit and Committees

RISK AND COMPLIANCE AUDITS 2019/20

Key Activities

Key Objectives

Risk Based Audits

Supply Chain Management: Tenders; Contract Management and Procure to Pay

The purpose of the internal audit review was to assess the adequacy and effectiveness of controls in mitigating risks related to Supply Chain Management within the department in order to assist management in achieving its objectives. The purpose of the internal audit review was to assess the adequacy and effectiveness of controls in mitigating the risks related to Human Resource Management (Recruitment, Termination and Rollout of the Organisational Structure) within the department to assist it in achieving its objectives. The purpose of the internal audit review was to assess the adequacy and effectiveness of controls in mitigating the risks related to Asset Management within the department to assist it in achieving its objectives.

Human Resource Management

Asset Management

Occupation Health and Safety The purpose of the internal audit review was to assess the adequacy and effectiveness of controls in mitigating the risks related to Occupational Health and Safety within the Department to assist it in achieving its objectives. Standard/Transversal Audits Follow-up on signi ¿ cant AGSA ¿ ndings Ascertain that appropriate action was taken by management on signi ¿ cant external audit ¿ ndings.

Consulting Audits Performance Audit

Audit of Performance Information

Evaluate the adequacy and effectiveness of internal controls relating to Performance Information to provide reasonable assurance of the accuracy of the reported information by the department. Evaluate the presentation and layout of the draft APP and Strategic Plans in line with the relevant National Treasury Framework for APPs and Strategic Plans. Evaluate whether the relevant National Development Plan priorities are included in the Departmental APP and Strategic Plan. Computer Audit Evaluate whether legislative requirements and/or prescripts were adhered to regarding identi ¿ ed SCM/HR/Finance business practices for Q3 and Q4 of the 2019/20 FY. The objective of the ICT Risk Assessment was to assist management with the identi ¿ cation and management of risks that could impact on achievement of the business objectives.

Proactive Assurance review of the draft 2020/21-2025 Strategic Plan and draft 2020/21 APP at the Gauteng Department of Sport, Arts, Culture and Recreation.

Data Analysis: SCM/HR/Finance: Q3 – Q4

ICT Risk Assessment

184

2019/20 ANNUAL REPORT