Chapter 3 – Policy Implications for Gaelic - University of Edinburgh

Appendix B
Ref System / Area Commentary
Internal Audit Plan 2012-13
A
System / Process Audits
1 Capital Projects -
compliance with
external conditions
2 Staff Performance
Development Reviews
3 Research Excellence
Framework (REF)
4 Student Fees from
Rest of UK students
5 Personal Tutor
support systems
6 IT security incident
reporting
There were problems locating the necessary paperwork during recent
audits from external funding bodies of certain capital projects. Resultant
senior time and effort involved. Risk of funds being withheld if
University is not able to demonstrate that conditions have been delivered.
The impending capital contracts funded by the £50m loan from the
European Investment Bank are likely to be subject to similar audit
checks. Perform an overview of the processes and procedures needed to
help such external validation checks run smoothly.
Highlighted in risk register as key development for ensuring retaining
and attracting key academic staff. How are training needs identified?
Risk of losing key staff if not done properly and closely related to REF
Code of Practice and equality issues. Are staff Performance
Development reviews being done? Is the system consistent across the
University for the setting of targets, objectives etc? What is done with
reviews after they occur?
REF a big issue and features highly on the University risk register. New
PURE “research publications repository” system now in place and it
needs to gather all research outputs. Assess how effectively this is
happening in practice and the accuracy of data that is collected.
New risk in new draft register in addition to existing key risk. Assess the
process for determining when a student is RUK or EU or Scottish.
Arrangements for mid-year challenges where Scottish status claimed but
SFC quota used up? How is it checked that University acceptance
criteria for domicile/residency in Scotland is in harmony with SAAS
algorithm. Arrangements for forecasting where element of uncertainty as
to whether University will ultimately receive income - models etc.
Arrangements for determining bursary eligibility.
The student teaching experience and the impact of the introduction of the
personal tutor system is critically important for the University to get
right. The implementation of personal tutor structures is highlighted as a
key process in the risk register. Big project just started, and Personal
Tutors to be phased in over 3 years from September 2012. Assess the
project management arrangements.
There is a growing dependence by the University on IT for its teaching
and business operations. Whilst various measures are in place to provide
security, there is no obvious central determination of activity or success
of these measures. The audit will investigate what reporting measures are
in place, both centrally and at a sample of Schools, Research Institutes
and Departments.
7 Restricted Funds Substantial funds held in restricted (J) e-financials job codes across the
University. Perform overview of arrangements and controls over these
funds. Conduct sample check to ensure that there is evidence that these
funds are being applied for their intended purposes and that related
income and expenditure are correctly accounted for.
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