Issue - meetings

This report summarises progress against the Internal Audit Plan and informs the Committee of the latest External Quality Assessment of Southern Internal Audit Partnership.

The Committee received a report summarising progress against the Internal Audit Plan and informs the Committee of the latest External Quality Assessment of Southern Internal Audit Partnership.

The Committee received a verbal introduction from a member of the Council’s Internal Auditor S.I.A.P.

The following items were raised by the Committee:

a)            Workload: Members raised concerns regarding how feasible it may be for the Internal Audit workload to be completed during the current circumstances of Covid-19. It was noted that the pandemic had been taken into consideration when the internal Audit Plan was being comprised, and that close monitoring is being carried out to ensure an efficient service.

b)            Audit of Decision-Making & Accountability: Members noted the upcoming Audit Brief which would focus on one Audit in the plan – Decision Making and Accountability. It was noted that this work is being scoped and that the outcome of the Audit would be presented to the Committee as part of the Progress Report.

c)            Adjustments to Internal Audit Plan: Members noted the removal of some items from the Audit Plan, as well as the addition of some new items. It was noted that the Covid-19 pandemic created new areas to be included, and then all items were re-prioritised. Officers noted that when the Annual Plan is re-presented to the Committee for 2021/2022, the process will be reconsidered and reprioritizing will happen again.

Following consideration, it was resolved unanimously that the Committee:

(1)      Received the internal audit progress report from Southern Internal Audit Partnership attached at Appendix 1;

(2)      Noted the findings of the External Quality Assessment of Southern Internal Audit Partnership attached at Appendix 2.