Issue - meetings

            The Board considered a report of the Divisional Manager, Audit, Procurement and Operational Finance, which summarised the work of Internal Audit during 2018/19, and presented an opinion on the effectiveness of the Council’s overall risk management, control and governance procedures.

            It was noted that the Public Sector Internal Audit Standards (PSIAS) required the Head of Internal Audit to deliver an annual audit opinion and report, which could be used to support the Annual Governance Statement.

            In February 2018, the Business Efficiency Board approved an internal audit plan for 2018/19 with some amendments agreed during  the course of the year. The overall opinion was included in the Internal Audit Annual Report, attached as a separate document at Appendix 1. The Annual Report included details of the evidence base which supported the opinion in the form of summary details of the audit assignments and the ‘follow-up’ audit assignments completed in year.

            RESOLVED: That the Board notes and approves the Internal Audit Annual Report 2018/19.