Issue - meetings

The Board considered a report of the Operational Director, Finance, which provided Members with a summary of internal audit work completed since the last progress report in June 2017. The report also provided details of progress against the 2016/17 Internal Audit Plan.

It was noted that a total of thirteen 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 there had been two unplanned pieces of audit work so far, although this had not had a significant impact on planned work and the audit team remained on course to substantially complete the programme of planned audits by year-end.

It was reported that the Council’s internal audit arrangements were subject to a five-yearly external review to assess compliance against the Public Sector Internal Audit Standards. A peer review had been undertaken on site during September 2017, and the results would be reported to the next available meeting of the Board.

RESOLVED: That the update on progress against the 2017/18 Internal Audit Plan be received.