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 12^th July to 31^st October, 2021.

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

• The progress of the Internal Audit Plan delivery analysed by the number of plan assignments producing a report and audit days delivered by Directorate/Service. 
• The current position with regard to Plan Assignments and indicating that there had been no changes to the Internal Audit Plan during the period
• Three audit reports had been finalised within the period and a summary of the assurance opinions where applicable and the number and categorisation of agreed management actions was detailed.  One draft report had been delayed in being finalised due to the service lead illness and work in relation to another had now been completed with a draft report being prepared (delays were due to delays in receiving information due to the service lead being ill).  These would be completed before the next meeting
• No audit reports had been issued that had a limited assurance opinion although one report had highlighted a significant number of high and medium implications and work had been taken to address issues identified
• Details were provided of the outcome of other Internal Audit activities undertaken in the period that had not resulted in the production of a specific assurance opinion together with details of other Internal Audit work undertaken and current status
• Work was ongoing with management on a monthly basis to monitor the general position with regard to the implementation of management actions and to establish the reasons behind any delays.  There were no concerns to report
• Information was provided about the number of vacancies within the Service as well as temporary long-term absences.  Whilst it was highly likely that resources would be insufficient to deliver all the currently planned work, discussions were being held with the management with regard to the prioritisation of work to be completed to ensure efficient deployment of resources and there would be sufficient work completed upon which to base the annual opinion to the Council and other client organisations by the time of drafting the Head of Internal Audit Annual Report. A further update would be provided to the Committee in January 2022
• There were no issues to report in relation to Internal Audit’s performance against the agreed Performance Indicators and whilst the percentage productivity was slightly below the target, this was due in the main to the profiling of annual leave taken
• Based on the audits reported in the period an overall reasonable assurance opinion 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 31^st October, 2021 be noted;

(iii)         that the progress against the Internal Audit Plan for 2020/21 for the period to the 31^st October, 2021 be noted; and

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