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 September 2017. The report also provided details of progress against the 2017/18 Internal Audit Plan.

It was noted that a total of eleven 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 a number of 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 standards. As previously reported, a peer review had been undertaken in September 2017, to review and assess conformance with the Public Sector Internal Audit Standards. The draft report had been received, which concluded that the Council’s arrangements conformed with the Standards.  The report and associated Action Plan would be reported to the February meeting of the Board.

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