Issue - meetings

Committee considered a report in relation to the Internal Audit Consortium’s Annual Report 2021/22.

The Head of the Internal Audit Consortium presented a summary of internal audit work undertaken during 2021/22, and provided an opinion on the overall adequacy and effectiveness of the Council’s governance, risk and control arrangements.

It was noted that 21 Audit Reports had been issued during 2021/22 and no fraud had been identified.

Overall, 100% of the areas audited received Substantial or Reasonable Assurance, demonstrating that there were effective systems of governance, risk management and control in place.

Due to the ongoing impact of Covid 19 in 2021/22, less internal audit work had been completed than usual.  Audits had been undertaken in critical areas or high risk areas to ensure the Council’s governance remained robust.  In the auditors’ opinion, sufficient work had been completed and assurances ascertained to be able to provide an unlimited opinion on the systems of governance, risk management and control in place.

The internal control issues arising from audits completed in the year and outstanding internal audit recommendations had been considered during the preparation of the Annual Governance Statement.

Appendix 2 to the report highlighted a comparison of work done and work to be carried forward to 2022/23.

Quality control procedures had been established within the Internal Audit Consortium and these were documented in the Quality and Assurance Improvement Programme at Appendix 3 to the report.

It was confirmed that the internal audit activity was organisationally independent.  Internal audit reports were provided to the Treasurer and Section 151 Officer but auditors had direct and unrestricted access to the Senior Leadership Team and the Audit and Corporate Overview Scrutiny Committee.

The Head of the Internal Audit Consortium advised Committee that a new officer had been recruited and would commence work in August 2022.

The Portfolio Holder for Finance commented that the Head of the Internal Audit Consortium was also a member of the Council’s Risk Management Group.

Moved by Councillor Tom Munro and seconded by Councillor Graham Parkin

RESOLVED that the Internal Audit Consortium Annual Report for 2021/22 be noted.