Internal Audit Progress Report
The Board received a report from the Divisional Manager – Audit, Procurement and Operational Finance, updating them on the internal audit activity since the last progress report to the Board on 29 September 2021. It also highlighted any matters that were relevant to the Board’s responsibilities as the Council’s Audit Committee.
Members were referred to appendix one, which listed all the planned work for the year and the anticipated dates that each audit would be reported to the Board. It was noted that the planning and completion of work was subject to change, but this represented the best estimates at the current time.
Appended to the report were copies of the finalised 16 audit reports since the last progress report to the Board in September. The report summarised the opinions from the audits covered in this progress report.
In January 2022, work would start to develop the proposed Audit Plan for the 2022/23 financial year. The content would be informed by a review of emerging risk areas and through discussions with senior management. Any work deferred from 2021/22 that was still considered relevant would also be included in the Plan.
RESOLVED: That the Internal Audit Progress Report and comments made be noted.