Agenda item

Louise Ivens, Head of Internal Audit, to present the report

Consideration was given to the report presented by Louise Ivens, Head of Internal Audit, which set out in detail the progress report and the latest up-to-date position on the Internal Audit Plan.

The report, therefore, provided a regular summary of Internal Audit work completed during the period 1st May to 31st July 2025 and the key issues that have arisen from it, along with the status of actions arising from audits.

The report also detailed information regarding the performance of the Internal Audit function during the period and a review of the Performance Indicators that had taken place.

A Draft Audit Strategy 2025-28 had been developed in accordance with the Global Internal Audit Standards (UK Public Sector). The Strategy set out the vision, strategic objectives and initiatives and an action plan of how they would be delivered.

The Performance Indicators to encompass the objectives have been reviewed and  KPI information would continue to be reported on quarterly.  Appendix B to the report set out in detail the current latest position against the audit plan.

There were 32024-25 ongoing audits.  The overall summary of reports issued during the period May to July were set out in detail at Appendix C to the report.

Appendix D  detailed the Internal Audit Dashboard, Appendix F the Quality Assurance and Improvement Programme Action Plan and Appendix G the Draft Internal Audit Strategy for 2025-2028.

The Draft Internal Audit Strategy had 3 objectives:-

·            Developing agile and data driven approaches to auditing.

·            Workforce planning and professional development.

·            Developing the assurance framework.

The Internal Audit Strategy would be reviewed every 3 years. However, if significant changes occurred, then the Strategy would be revised more frequently. An annual review of progress against the actions in the Strategy would be undertaken and reported to the Strategic Leadership Team and the Audit Committee.

As part of their questions the Audit Committee asked about the KPI’s and the need to ensure there were no delays by management and asked that this be followed up.

A query was raised regarding the Sundry Debtors report for Regeneration and Environment to which the Assistant Director of Community Safety and Street Scene confirmed that a regular report on Sundry Debt was now discussed at the Directorate Leadership Team.

The Head of Internal Audit confirmed actions would be followed through and picked up through normal audit progress and routine review.

In terms of the Audit Plan it was noted there were 40 Audit areas, not all of which had been started.  A question was raised as to how confident officers were of all areas being achieved given the carry forward of some audits from 2024/25.

A further question referred to potential failures to achieve audits within planned timescales and the risk of failing to complete the wider assurance plan.

The Head of Internal Audit addressed both questions and confirmed that whilst it was difficult to set amounts of time within the Audit Plan, where the audit budget was exceeded this related to audits which were given partial assurances as these took longer to review the issues arising and root causes.  

The Head of Internal Audit did not have any concerns regarding the ability to complete the 2025-26 audit plan and carry-over audits between the years had reduced.

A further question asked for an indication of completion within the Audit Plan 2025/26 for Adult Care, Housing and Public Health specifically in relation to Safeguarding.

The Head of Internal Audit confirmed this had been put back, due to changes in processes within the Service and it was not beneficial to undertake the audit in 2024-25 while this was underway.  This had now been scoped out and would commence with some urgency.

A further question was asked about the compliance of vehicle crews with health and safety requirements and more so about there being no central register of driver qualifications/CPC cards.

The Assistant Director of Community Safety and Street Scene confirmed he would endeavour to address the concerns and clarify/review and report back his findings.

Resolved:-  (1)  That the Internal Audit work undertaken since the last Audit Committee, 1st May to 31st July 2025, and the key issues that have arisen from it be noted.

(2)  That the performance objectives of Internal Audit and the actions being taken by audit management in respect of meeting the performance objectives be approved.

(3)  That the Draft Audit Strategy 2025-28 be approved.

(4)  That clarity be provided on recording procedures for recording driver qualifications/CPC cards.