Agenda item

Internal Audit - External Quality Assessment Final Report

Minutes:

The Service Director Finance submitted a report presenting the final report following the independent assessment of the Internal Audit function against the Public Sector Internal Audit Standards (PSIAS).

 

The independent assessment had found that the Barnsley Internal Audit Service self-assessment was accurate and fully confirmed to the requirements of PSIAS and the CIPFA Local Government Application Note.

 

Two recommendations were made alongside four advisory points.  These were shown with the Action Plan on page 10 of the final report which was attached. 

 

This was a pleasing outcome and testament to the hard work and dedication of the whole of the Internal Audit Team.  Of particular note was the comment from the Assessor regarding the Internal Audit Charter as being an exemplar. 

 

An update on the implementation of the actions outlined within the Action Plan would be submitted to the Committee in due course.

 

In the ensuing discussion the following matters were highlighted:

 

·         In response to specific questioning the Head of Internal Audit, Anti-Fraud and Assurance (as well as in his role as Data Protection Officer), stated that he was able to challenge Information Technology in terms of cyber security and other issues by just asking appropriate questions in order to obtain assurance from IT that they were doing everything correctly and appropriately.  He was satisfied, therefore, that Internal Audit was covering IT issues.  Part of the Annual Assessment involved specific conversation with the Head of IT and other colleagues to ensure that there were no major gaps in assurance that couldn’t be met.  In the past when needed, an IT auditor had been employed from another Council for a short piece of work and a procurement exercise would be undertaken to do that.  He was, however, satisfied that this was not required at the moment

·         The consensus of the meeting was that this Assessment report was of a far better quality than previous assessments undertaken under the peer review approach.  There appeared to be greater clarity and analysis contained with the final report and it gave greater assurance of the performance of the Internal Audit function and service

·         Reference had been made within the report to the benefits of using data analysis tools.  Currently the Service was exploring options and an update would be provided on progress

·         The Head of Internal Audit, Anti-Fraud and Assurance asked to place on record his thanks to all staff for their hard work and dedication and particularly to Mrs S Bradley (Audit Manager) who ran the Internal Audit Team and who was instrumental in supporting the inspection

 

RESOLVED that the External Quality Assessment report be noted and welcomed in that it gives assurance about the Internal Audit conformance with the PSIAS and that a further update be submitted from the Head of Internal Audit, Anti-Fraud and Assurance on the implementation of actions arising from it.

Supporting documents:

 

A - Z Directory