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jo@jonathan-orchard.co.uk
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The following list gives an indication of the range of services I provide. Click on the relevant heading to find out more. If you would like to discuss these or any other potential services then please contact me on 0780 9122098 or jo@jonathan-orchard.co.uk.

Internal audit
Financial systems reviews
Donor & management reporting
Risk assessment and management
Fraud risk management & investigations
Gift aid reviews
SORP reporting
Independent Examinations
Internal audit
Internal audit is defined as ‘..an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes’ (Institute of Internal Auditors).

In short it's about ensuring you have the processes in place to be good at what you do.

My internal audit services are designed to cater for two types of organisation.

Most large organisations have their own internal audit departments. However, within these departments resources can be stretched both in terms of the size of the team and available specialist skills. I have experience of working with internal audit departments both as an additional resource for a particular audit assignment (for example to undertake a country programme audit) or as a specialist resource for a technical audit such as gift aid or income processing.

Many smaller and medium-sized organisations cannot justify the resources necessary for their own internal audit function. However, they can periodically obtain real benefit from obtaining an independent and objective assessment of systems and controls, risk management and governance arrangements. This may be as part of a rolling programme or as one-off assignments to tackle specific risks or concerns.

I am an affiliate member of the Institute of Internal Auditors and as a result abide by their Code of Ethics and International Standards
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Financial systems reviews
Robust financial systems are essential for safeguarding an organisation’s financial resources and ensuring resources are properly applied for the intended purposes.

International organisations are faced with the additional challenge of developing financial systems which are effective in each of the countries they operate in.

I work with organisations to help them develop their financial systems to ensure that they meet organisation-wide accepted standards while also allowing sufficient flexibility to cater for the local operating environment and skills and experience of staff in international offices.
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Donor & management reporting
Financial reporting systems need to be able to cater for a number of target audiences:
trustees
senior management
budget holders
donors
outside world (statutory reporting)

Each audience requires a different focus and different level of detail. Which audience is more important may depend on the time of year, month or week!

I work with organisations to help them to prioritise and harmonise this reporting and to identify ways to make the reporting processes more efficient and the reports themselves more meaningful.
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Risk assessment and management
Good risk assessment and management processes are part and parcel of the day to day management of an organisation. Controls and management time and attention should be focussed on the major risks. From inside an organisation it is sometimes difficult to assess whether this is being achieved.

I can provide an independent assessment of risk reviews to ensure that the major risks have indeed been identified and that control mechanisms are properly targeted at these risks and that they work effectively.
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Fraud risk management & investigations
Surveys and press reports all suggest that fraud in the not-for-profit sector is on the increase. It is often not the direct financial loss that is the major factor but its the longer term harm to reputation and future fundraising potential that hits not-for-profit organisations the hardest when fraud occurs

It is important now more than ever that organisations have effective fraud risk management processes. I can work with organisations to assess fraud risk and to assist in developing a fraud policy and whistle-blowing arrangements.

Should an organisation be subject to fraud or alleged fraud, I have experience of undertaking fraud investigations both in the UK and overseas.
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Gift aid reviews
UK charities currently reclaim some £720million (HM Treasury figure) in gift aid. Yet it is estimated that this represents only 30% of the potential amount of charitable giving where gift aid could be claimed. There are a number of reasons for this including the complexity of the rules and the level of scrutiny involved in HMRC audits.

Are you maximising the amount you can claim under gift aid? Are you complying with the HMRC rules? I can help you identify whether you are maximising the scope for claiming gift aid while also ensuring you meet the HMRC requirements.
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SORP reporting
Producing your statutory accounts in full compliance with the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP 2005) not only means you are following Charity Commission best practice. A charity’s accounts are now also made available on line and are scrutinised by the likes of Guidestar.

Your statutory accounts, including the trustees’ report, is your opportunity to sell your organisation to potential donors. It is important that it gives the reader a real impression of what your charity is all about as well as being SORP compliant.

I can help you in preparing SORP compliant statutory accounts. I can also review your existing accounts and suggest ways in which they may be improved to better showcase your charity to the outside world.
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Independent Examinations
click here to find out more
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