Internal Audit Progress Report
Additional documents:
Minutes:
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 November 2017.
The report also provided details of progress against the 2017/18 Internal Audit
Plan.
It was noted that a total of ten 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 at the end of the third
quarter, 62.4% of the total planned audit days for the year had been completed.
The full number of audit days would not be delivered by year –end, with the
remaining planned work for the year being prioritised so as to support a robust
annual internal audit opinion on the Council’s governance, risk management and
control framework.
The Board was advised that some of the lower priority reviews from the
current Audit Plan would be proposed for inclusion in the draft 2018/19 Audit
Plan. It was noted that the restructure of the Finance Department in July 2017
had an impact on the planned audit work for the current year.
RESOLVED: That the update on progress against the 2017/18 Internal Audit
Plan be received.