Report to:

Audit Committee



19 November 2021



Chief Operating Officer


Title of report:

Internal Audit Progress Report – Quarter 2 (1/7/21 – 30/09/21)


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.



The Audit Committee is 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 July 2021 and 30 September 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 2 are summarised in Annexe A.


3.2       Overall, of the eight formal audits finalised during the quarter, in which a formal audit opinion was given, one received an opinion of ‘substantial assurance’ and seven received opinions of ‘reasonable 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).





PHIL HALL, Interim Chief Operating Officer  


Contact Officers:        Russell Banks, Orbis Chief Internal Auditor, Tel No: 07824 362739

Nigel Chilcott, Audit Manager, Tel No. 07557 541803


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