Agenda item

The Committee received a report of the Corporate Director of Resources which provided an update on the progress that had been made in

achieving the Internal Audit Plan, based on activity during the period up

to 31 December 2022 (for copy see file of minutes).

Following a query from the Chair regarding the audit opinion provided for the review of Planning Applications, the Chief Internal Auditor and Corporate Fraud Manager clarified the summary of the audit scope and confirmed that a substantial audit assurance opinion has been provided which was the best rating available which determined that there was found to be a sound system of control in place.

Responding to comments from Councillor B Kellett regarding recruitment and performance targets, the Chief Internal Auditor and Corporate Fraud Manager explained the challenges in recruitment and retention and the apprentice trainee route offers access to the apprenticeship levy for training with funded day release and off the job training. She added that the audit apprentice was one of the successful candidates appointed to the audit assistant posts created on the staffing establishment and that she was planning on appointing an internal apprentice in September 2023.

Mr Robinson commented on whether a different approach to deliver the audit service could be considered as he was aware that other organisations carry out risk control self-assessments, whereby control owners verify that controls are operating as part of their risk management validations which could alleviate the audit workload. The Chief Internal Auditor and Corporate Fraud Manager advised that she had previously assessed efficiencies and how things could be done differently in terms of internal processes, systems and control framework. There was capacity in the 2023/24 plan to develop the team and look at different ways of delivering the service to provide assurance. She added that she planned to attend Strategic Managers Development sessions to advise managers of the internal control framework and their responsibilities.

Resolved:

That the report be noted.