Issue - meetings

Report of the Internal Audit and Assurance Manager.

The Committee received the report of the Internal Audit and Assurance Manager to advise Members of the latest monitoring position regarding the 2016/17 Internal Audit Plan, sought approval for proposed variations to the Plan, and update Members on the results of recent audits.

A summary of the monitoring position as at 10^th August 2016 was outlined to Members showing an uncommitted resource of 105 days, which included general contingency of 40 days and the unallocated balance of contingency investigation work of 17 days.

It was reported that delivery of the Audit Plan had, to this point in the year, been heavily affected by the need for internal audit staff resources to be diverted, from March 2016, to cover both the management and day-to-day operation of the Council’s corporate information management functions. This was demonstrated in the 75 days over-commitment of resources to “Other Duties (Non-Audit)”. This situation had now been resolved following the appointment of both an Information Governance Manager and Information Governance Assistant.

The proposals incorporated a reduction in the time spent on follow-ups (15 days) and the transfer of 10 days each from investigations contingency and the general contingency. This reduced the current over-commitment in the plan from 75 days to 40 days. Options were being explored for securing additional resources from within existing budgets.

The key conclusions and action points in relation to Internal Audit Work to 30^th August 2016, were a “Limited” assurance opinion had been given, were outlined to Members.

Resolved:

(1)          That the current monitoring position be noted.

(2)          That the proposed revisions to the audit plan, as set out in the table in 1.2 of the report, be approved.

(3)          That the results of recent audit activity set out in sections 2-3 of the report are noted.