Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance will submit a report on the framework proposed to prepare, manage and deliver the Quality Assurance and Improvement Programme for the Internal Audit function as required by the Public Sector Internal Audit Standards 2017.

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report on the framework proposed to prepare, manage and deliver the Quality Assurance and Improvement Programme (QAIP) for the Internal Audit function as required by the Public Sector Internal Audit Standards 2017 (PSIAS).

Appendices to the report provided an extract from the PSIAS together with the Draft QAIP Action Plan.

The report, in detailing the background to the need for and the specific requirements for a framework, indicated that a QAIP Action Plan had been prepared.  In addition, the report indicated that there was a duty to undertake an annual self-assessment and an independent external assessment against the PSAIS once every five years.  The last Independent Assessment had been undertaken in 2015 when the Internal Audit Function had been judged to be in full conformance with PSIAS and the next external assessment would, therefore, be undertaken in Autumn 2020.

In order to ensure continuous improvement and focus on quality and conformance, an Audit Manager had been designated the responsibility to maintain and manage the QAIP and general quality process.  The Action Plan was, therefore, updated and discussed with the Head of Internal Audit, Anti-Fraud and Assurance on a monthly basis.

Since the previous QAIP report in December 2018 there had been a number of continuous improvement related activities completed and these were detailed within the report.  In addition there were a number of other actions undertaken on an annual basis (and then as and when required during the financial year) and these too were outlined within the report.

There was a discussion of the way in which an external assessment of the Internal Audit function would be undertaken.  Arising out of this reference was made to the way in which the service prepared for this, on how excellence in provision could be demonstrated and on the organisation/bodies that undertook such assessments

RESOLVED

(i)            that the proposed QAIP Framework setting out how the Service will meet the requirements set out in the PSIAS be approved; and

(ii)           that the Committee receive an annual update on the delivery of the Quality Assurance and Improvement Programme.