Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance will submit a report summarising the Internal Audit activity completed, and the key issues arising from it, for the period 1^st April to 30^th June, 2020 and providing information regarding the performance of the Internal Audit function during that period.

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report summarising the Internal Audit activity completed, and the key issues arising from it, for the period 1^st April to 30^th June, 2020 and providing information regarding the performance of the Internal Audit function during that period.

The report, which was presented by Mrs S Bradley, 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 

·         The variance of one assignment completed due to a report being at draft report stage.  A meeting was scheduled with officers to discuss outcomes and finalise the report

·         The way in which changes to the Audit Plan had been made

·         Five audits had been finalised in the period.  A summary of assurances, where applicable, and the number and categorisation of agreed management actions was outlined

·         The issuing of 2 audit reports that had a limited assurance opinion

·         The outcome of other Internal Audit activities concluded not producing a specific assurance opinion together with information about other work undertaken

·         A summary of audits in progress by Directorate

·         Information on the following up of Internal Audit Report management actions

·         The performance of Internal Audit against performance indicators and feedback received

·         The Head of Internal Audit, Anti-Fraud and Assurance Internal Control and Assurance Opinion based on the audits reported during the period.  This indicated an overall reasonable assurance was considered to be appropriate

Members of the Audit Team were congratulated on this successful report which had been achieved during a time of particular difficulty considering the implications of the Covid 19 pandemic.

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, 2020 be noted; and

(iii)         that the progress against the Internal Audit Plan for 2020/21 for the period to the end of June, 2020 be noted.