Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report providing a summary of the Internal Audit activity completed and the key issues arising from it for the period 1^st January to 23^rd February, 2021.

The report, which was presented by Mrs S Bradley (Audit Manager), outlined, amongst other things:

• The Internal Audit and Corporate Anti Fraud Teams had delivered 93% of the internal audit work as at the end of February.  Overall as a service, including the external clients, governance and assurance and Data Protection Work, 87% of work had been delivered and the service was, therefore, on track to fully deliver the Internal Audit Plan within the year
• Two final reports had been issued within the period one of which was a formal review for which a reasonable assurance opinion had been given.  There were no concerns with regard to assurance opinions given within the period
• Information was provided about the other work that had been delivered during the period together with the status of that work
• An update was provided with regard to agreed Management actions that had been followed up and there were no concerns to raise
• Overall in terms of the work that had been completed to date, including the work that did not include assurance opinions, for example, attendance at meetings /boards to discuss governance and assurance as well as the management actions that had been implemented, the service was on track to give a reasonable assurance opinion at the end of the year

Written responses to questions asked by Members of the Committee were provided as follows:

·         One Member of the Team was assigned to each of the Steering/Working Groups with a deputy to attend in their absence. It was usually the Head of Internal Audit, Anti-Fraud and Assurance, the Audit Manager or a Principal Auditor depending on the type / purpose of the meeting forum

·         It was noted that there were a significant number of outstanding audit reports including a number in relation to Covid funding and questions were asked as to the reasons for this.  It was reported that the “work in progress” was scheduled to commence in quarter 4. Internal Audit activity did not stop at 31^st March and there would, as in previous years, be a number of reviews that would be completed in Q1 of 2021/22. These would be included in the Head of Internal Audit, Anti-Fraud and Assurance Annual Report.

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 23^rd February, 2021 be noted;

(iii)         that the progress against the Internal Audit Plan for 2020/21 for the period to the 23^rd February, 2021 be noted; and

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