Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
The Internal Audit Manager introduced the Internal Audit Progress Report 2021/22. Appendix 1 of the report provided a summary of the progress achieved in completing the Internal Audit Plan as at July 2021. Members were informed that at this stage in the year, no 2021/22 internal audit reports had been finalised, although fieldwork was underway on four reviews. It was highlighted that Appendix 2 to the report contained the executive summaries of the two audit reports completed in the period: Corporate Governance (Compliance with the Local Code) and Asset Management.
Members gave consideration to the impact of the Covid-19 pandemic on the access to information for Internal Audit, the recommendations that came as a result of the Assurance Reviews set out in the Appendices to the report.
Further discussion raised concern over severe risks that were outstanding, to which the Internal Audit Manager responded and informed Members that there was only one, priority one risk outstanding, but there had been no major risk as a result of this as the completion date had not yet been met. In addition, the Finance Lead Specialist (Section 151 Officer) informed Members that the reports would be brought back to the next meeting of the Audit Committee and highlighted officer training which covered the role of internal audit and reinforced the need for recommendations to be followed up.
RESOLVED – That the following be noted:-
(1) the progress achieved in 2020/21 and 2021/22 in completing the Audit Plan and the outcomes of completed audit reviews set out in Appendix 1;
(2) the attached audit reports at Appendix 2; and
(3) the summary progress achieved in implementing the recommendations from previous internal audit reviews set out in Appendix 3.
Publication date: 09/09/2021
Date of decision: 29/07/2021
Decided at meeting: 29/07/2021 - Audit Committee