Agenda item

The Committee considered a report of the Chief Internal Auditor and Corporate Fraud Manager which informed members of the work carried out by Internal Audit during the period January to March 2017 ( for copy see file of Minutes).

The Audit and Fraud Manager highlighted the movements in the plan, removed audits and unplanned reviews added to the plan. The Committee were advised that 102% of the total plan had been delivered, exceeding the target of 90%. There had been 4 audits finalised in the quarter that had been given a limited assurance opinion. With reference to the survey response rate an average score of 4.5 out of 5 was given from service groupings. The summary of progress on the actions due were highlighted and members were informed that all performance indicators had been achieved.

Mr Beavis referred to paragraph 17 where it was reported that 96% of the recommendations had been implemented and asked if they achieved their desired outcome.  He was advised that where weaknesses had been identified in control the recommendations were accepted. The Chief Internal Auditor and Corporate Fraud Manager said that there was a cycle to their work and that they would always revisit a project and compared findings to the last Audit report.  The Corporate Director Resources added that managers had a duty to ensure that controls were in place and if they were working.

Councillor Carr asked if the response rate survey could be referred back to Corporate Management Team.  The Corporate Director of Resources confirmed that this would be picked up and reported back.

Referring to acronyms Councillor Temple asked if they could be explained in the report in future.  In particular, he referred to MAIS, CSE and SQL.

Mr Robinson referred to the outstanding issues and asked if any issues were fed into the opinion.  The Chief Internal Auditor and Corporate Fraud Manager advised that there were no significant issues that affected his Internal Audit opinion to the Committee.

Resolved:

(i)            That the amendments made to the 2016/2017 Annual Audit Plan, be noted.

(ii)          That the work undertaken by Internal Audit during the period ending 31 March 2017 and the assurance on the control environment provided, be noted.

(iii)         That the performance of the Internal Audit Service during the period, be noted.

(iv)         That the progress made by service managers in responding to the work of Internal Audit, be noted.