Issue - meetings

Further to Minute No. 57 of the meeting of the Audit Committee held on 10th February, 2016, consideration was given to the report introduced by Consideration was given to a report introduced by Colin Earl, Assistant Director, Audit, ICT and Procurement, which provided a summary of Internal Audit work completed during the ten months ending 31st January, 2016 and the key issues that have arisen from it.

It also provided information regarding the performance of the Internal Audit function during the period and how back in November, 2015 it was reported that delivery of the Audit Plan was projected at 72% of the Plan by the end of the year. 

As a result of various measures and significant effort 73% of the Audit Plan had been completed as at 29^th January, 2016 and it was now estimated that 91% of the Audit Plan would be completed by April, 2016.

Further information was provided on the status of the 3* recommendations and it was suggested that management and the political lead be asked to supplement the work of Internal Audit to answer questions at the Audit Committee when recommendations had not been implemented.

In addition, the live auditing approach was being used successfully adding value to a more robust way of working.

Examples of work undertaken by Internal Audit were provided along with latest progress figures as part of the delivery of 2015/16 Audit Plan, which had recovered since the last reporting period.

Resolved:-  (1) That the Internal Audit work undertaken during the ten months ending 31st January 2016 and the key issues that have arisen from it be noted.

(2)  That the information contained regarding the performance of Internal Audit during the period, in particular the management actions taken to improve delivery of the Audit Plan be noted.  As a result, Internal Audit is now expecting to deliver 91% of the Audit Plan by April 2016, including all mandatory work. This will ensure that the Assistant Director, Audit, ICT and Procurement is able to provide his statutory opinion on the adequacy of the Council’s control environment.

Marc Bicknell, Chief Auditor, to present

It was agreed that this report would be considered at the additional meeting on 25^th February, 2016, as it complimented the special report.