Appendix 2
University of Glasgow
Internal Audit Services Unit
Tactical Audit Plan - 2003/04 :
Final out turn
Audit Area
Allocation
Actual
Variance
Utilised
(Working Days) (Working Days) (Working Days)
%
3.1
Severance
35
43
(8)
122.9
3.6
IT Monitoring
20
21
(1)
105.0
 
4.4
Capital
40
0
40
0.0
6
Procurement
20
0
20
0.0
 
7.3
Debtors
20
13
7
65.0
7.6
Endowments
15
3
12
20.0
7.9
Corporate Credit Cards
35
37
(2)
105.7
 
10.2
Education
40
34
6
85.0
10.5
Biological & Life Sciences
50
51
(1)
102.0
10.9
Physical Sciences
40
48
(8)
120.0
 
11.4.2
Court Office
20
20
0
100.0
 
 
12.6
Media Services
10
9
1
90.0
 
 
 
 
 
13.3
Conference Office
10
11
(1)
110.0
 
 
 
16
Students Unions
15
14
1
93.3
18
VFM
18.1
National Study
22
0
22
0.0
18.2
Review of Garscube Phase 3 Business Case
3
3
0
100.0
 
 
 
 
19
Investigations
40
35
5
87.5
 
 
 
 
20
Management
30
28
2
93.3
 
 
21
Risk Management
10
10
0
100.0
 
 
 
 
 
22
Follow Up Audits
   
75
80
(5)
106.7
 
 
 
 
 
Total 550
460
90
83.6

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