Issue - meetings

The Board considered a report of the Divisional Manager, Audit, Procurement and Operational Finance, which provided Members with a summary of internal audit work completed since the last progress report in July 2018. The report also highlighted matters relevant to the Board’s responsibilities as the Council’s Audit Committee.

It was noted that a total of 18 Internal Audit reports had been finalised since the last progress report. An overall assurance opinion was provided for each audit engagement. It was reported that at the end of Quarter 2, 44.8% of the total planned audit work had been completed, and that whilst the situation was being managed, progress against the audit plan would be closely monitored for the remainder of the financial year.

It was reported that the Public Sector Internal Audit Standards required the establishment of a follow up process, to monitor and ensure that management actions had been effectively implemented or that the risk of not taking action had been accepted by senior management. Details of the follow-up work were detailed in the report and relevant appendix. However, it was noted that management had responded positively to all the issues identified in the audits and there were no outstanding matters that had implications for the annual internal audit opinion.

RESOLVED: That the update on progress against the 2018/19 Internal Audit Progress Report be received.