Agenda item

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report which was presented by Sharon Bradley, Internal Audit Manager, which provided a summary of the Internal Audit activity completed, and the key issues arising from it, for the period 1^st April to 26^th June, 2022.

Members were informed of the progress of the delivery of the Internal Audit Plan analysed by the number of plan assignments producing a report and audit days delivered by Directorate/Service and in relation to external clients. It was pleasing to note that there were no concerns raised in relation to the delivery of days.  In addition, recent appointments had been made and, once all personnel were in post, the section would be fully resourced.

Members noted the audit reports issued within the period, the other internal audit activity together with details of other work undertaken in an advisory or consultancy basis, contributed to the assurance opinions given, as appropriate. 

Sharon Bradley commented on the current position with regard to the follow up of agreed management actions with management.  She particularly highlighted one report within the Children’s Services Directorate which had not yet been completed and was awaiting a management update at the time of drafting the Audit and Governance report.  She stated that work was ongoing, and a revised implementation date was to be agreed with management, but this was reliant on resources within Information Services and the Communications Service to support Children’s Services to develop their intranet/extranet.

Information was also provided on the reasons for the number of actual days delivered in relation to Children’s Services compared to the number of planned days.  It was noted that this was largely in line with the planned schedule.

RESOLVED:-

(i)            The issues arising from completed Internal Audit work in 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 be noted;

(iii)         That the progress against the Internal Audit plan for 2022/23 for the period be noted.