Issue - meetings

Internal Audit - Quarterly Audit Plan Update

Meeting: 13/01/2022 - Audit and Governance Committee (Item 71)

71 Internal Audit - Quarterly Audit Plan Update pdf icon PDF 306 KB

This report details progress made on delivery of the 2021/22 AuditPlan for the period October to December (inclusive) 2021. The report highlights that:

·        Fifteen audit assignments have been completed, of which there were thirteen ‘Reasonable’ and one ‘Partial’ audit opinions and there was also one ‘Consultancy’ audit review;

·        Twenty six audit assignmentsare inprogress;

·        Implementationof auditrecommendations issatisfactory;

Further progress to address the recommendations and suggestions made in the Public Sector Internal Audit Standards external assessment has been made resulting in one recommendation and three suggestions being implemented.

Minutes:

The Head of Audit and Management Assurance presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'F' to these Minutes in the Minute Book.


The report detailed progress made on delivery of the 2021/22 Audit Plan for the period October to December (inclusive) 2021. It was reported that fifteen audit assignments have been completed including thirteen ‘Reasonable’, one ‘Partial’ and one ‘Consultancy’ audit opinions. In addition, twenty-six audit assignments were in progress and implementation of audit recommendations were reported to be satisfactory. It was noted that at its meeting in February 2022 the Committee would be receiving a presentation on the subject of Additional Restriction Grant and that this was in addition to the Discretionary Grants audit included in the list of completed audits.

The ‘Partial’ assurance had been issued in respect of the ‘Environment – Parks Partnerships Governance’ audit and ten recommendations (five high and six medium) had been made and were set out in more detail for the Committee. It was reported that recommendations to address the issues had all been agreed with management and that in some areas implementation was in progress.

Further progress to address the recommendations and suggestions made in the Public Sector Internal Audit Standards external assessment has been made resulting in one recommendation and three suggestions being implemented.

RESOLVED that Audit and Governance Committee notes progress made andissues arising onthe deliveryof the2021/22 InternalAudit Plan.

Voting: Unanimous