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Agenda item

Annual Internal Audit Report 2014/15

Report of the Chief Internal Auditor and Corporate Fraud Manager.

Minutes:

The Audit and Fraud Manager, referred Members to the Annual Internal Audit Report 2014/15 (for copy see file of minutes).

 

The Audit and Fraud Manager thanked Members for the opportunity to present the report on behalf of the Chief Internal Auditor and Corporate Fraud Manager and reminded the Joint Committee that the Annual Internal Audit Report fulfilled the requirements of Public Sector Internal Audit Standards and CIPFA Local Government Application note for the Chief Internal Auditor and Corporate Fraud Manager to deliver an annual audit opinion.

 

Members were informed that the report looked at the Joint Committee’s systems of governance, risk management and internal control and that, from the work undertaken, the Chief Internal Auditor and Corporate Fraud Manager was able to provide a “Substantial” overall assurance opinion of the adequacy and effectiveness of internal control operating across the Joint Committee in 2014/15.  Members were reminded that “Substantial” was now the highest level of assurance rating.

 

The Audit and Fraud Manager noted that the appendices to the report set out the work undertaken by Internal Audit and highlighted strengths and weaknesses, setting out a few minor issues which were being addressed by the Bereavement Services Manager.

 

Councillor B Moir asked how the Committee could take assurance in the work carried out by Internal Audit.  The Audit and Fraud Manager noted that not only did Internal Audit adhere to the Public Sector Internal Audit Standards, a review by a “Peer Authority” was due to be undertaken next February.  It was added that the Council’s Internal Audit section carried out regular self-assessments and was also subject to scrutiny by the County Council’s Audit Committee as well as the Joint Committee itself.

 

Resolved:

 

That the content of the Annual Internal Audit Report and the overall “Substantial” opinion on the adequacy and effectiveness of the Joint Committee’s control environment for 2014/15 be noted.

Supporting documents:

 

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Durham County Council
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