Agenda item

The Committee received a report of the Corporate Director of Resources which presented the Chief Internal Auditor and Corporate Fraud Manager’s assurance opinion on the adequacy and effectiveness of the Council’s internal control environment, risk management and corporate governance arrangements in place during the year. The report included the Annual Internal Audit Report for 2023/24 (for copy see file of Minutes).

Mr I Rudd referred to the comprehensive table in appendix two of the report that presented positive work from 2017-18 which had reduced the ‘limited’ assurances from 22 to 3 over the years.  He understood why the assurance opinion was moderate but asked if the Council would ever see the day when the assurance opinion was accelerated to the next level up. 

T Henderson responded saying that it would be excellent to be able to provide the next level up assurance opinion.  However as the Council was a multibillion-pound business then providing a substantial assurance opinion would mean that there was no control weakness across all activities which was unrealistic for a large and complex authority.  

Resolved:

i)      That the contents of the Annual Internal Audit Report for 2023/2024 at Appendix 2 be noted.

ii)     That the overall ‘moderate’ opinion provided on the adequacy and effectiveness of the Council’s governance, risk management and internal control environment for 2023/2024 be noted.