Report to:

Audit Committee

Date:

17 September 2021

By:

Orbis Chief Internal Auditor, Business Services Department

 

Title of report:

Internal Audit Progress Report – Quarter 1 (01/04/21 – 30/06/21)

 

Purpose of report:

 

To provide Members with an update on all internal audit and counter fraud activity completed during the quarter, including a summary of all key findings.  To also provide an update on the performance of the Internal Audit Service during the period.

 

RECOMMENDATIONS

Members are asked to:

1.    Note the report and consider any further action required in response to the issues raised;

2.    Identify any new or emerging risks for consideration for inclusion in the audit plan.

 

1.            Background

1.1       This progress report covers work completed between 1 April 2021 and 30 June 2021.

 

2.         Supporting Information

2.1       The current annual plan for internal audit is contained within the Internal Audit Strategy and Annual Plan 2021-22 which was approved by Audit Committee on 26 March 2021.

 

3.                      Conclusion and Reasons for Recommendation

3.1         Key audit findings from final reports issued during Quarter 1 are summarised in Annexe A.

 

3.2       Overall, of the seven audits finalised during the quarter in which a formal audit opinion was given, two received opinions of ‘substantial assurance’, there were four opinions of ‘reasonable assurance’ and one audit received ‘partial assurance’.  

 

3.3       Although the same range of internal audit opinions are issued for all audit assignments (where an opinion is relevant), it is necessary to also consider the level of risk associated with each area under review when drawing an opinion on the Council’s overall control environment.  Taking into account these considerations, the Chief Internal Auditor continues to be able to provide assurance that the Council has in place an effective framework of governance, risk management and internal control. 

 

3.4       The overall conclusion above has, therefore, been drawn based on all audit work completed in the year to date and considers the management response to audit findings and the level of progress in subsequent implementation. This is something which will continue to be monitored and reported on throughout the year.  

 

3.5       Progress against our performance targets (focussing on a range of areas relating to our service) can also be found in Annexe A (section 5).

 

 

 

 

RUSSELL BANKS,

Orbis Chief Internal Auditor, Business Services Department

Contact Officers: Nigel Chilcott, Audit Manager            Tel No. 01273 481992

 

BACKGROUND DOCUMENTS:   Internal Audit Strategy and Annual Plan 2021-22