Agenda item

The Head of Internal Audit and Corporate Anti-Fraud will submit a report providing a summary of the Internal Audit activity completed and the key issues arising from it for the period 1^st April to 30^th June, 2019.

The Head of Internal Audit and Corporate Anti-Fraud submitted a report providing a summary of the Internal Audit Activity completed and the key issues arising from it for the period 1^st April to 30^th June, 2019.

The report, which was presented by Mrs L Booth, Audit Manager, outlined:

·         The progress of the internal audit plan up to the end of June analysed by the number of plan assignments producing a report and audit days delivered by Directorate 

·         There was a variance of two assignments completed against those planned but five were in draft report stage and meetings were scheduled with officers to discuss outcomes 

·         Three audits had been finalised since the last meeting and copies of all final reports were available upon request.  A summary of assurances and the number and categorisation of recommendations included in the report was outlined

·         Details were provided of the outcome of other Internal Audit activities concluded not producing a specific assurance opinion

·         Information was provided on the following up of Internal Audit Report management actions together with a summary of work in progress

·         Information on the status of management actions by directorate/maintained schools due for completion was provided

·         Details of Internal Audit performance against Performance Indicators

·         Based on the audits reported during the period an overall adequate assurance was considered to be appropriate.

RESOLVED:

(i)           that the issues arising from the completed internal audit work for the period along with the responses received from management be noted;

(ii)          that the assurance opinion on the adequacy and effectiveness of the Authority’s Internal Control Framework based on the work of Internal Audit in the period to the end of June, 2019 be noted;

(iii)         that the progress against the Internal Audit Plan for 2019/20 for the period to the end of June, 2019 be noted; and

(iv)             that the performance of the Internal Audit Division for the first quarter be noted.