Issue - meetings

(i)       to note the Annual Report for 2022/23;

(ii)      to note that the Chief Internal Auditor had confirmed the organisational independence of Internal Audit;

(iii)      to note that there had been no limitation to the scope of Internal Audit work during 2022/23;

(iv)     to note the outcome of Internal Audit’s self-assessment against the requirements of the Public Sector Internal Audit Standards; and

(v)      to note the content of Internal Audit’s Quality Assurance and Improvement Plan.

The Committee had before it a report by the Chief Internal Auditor which presented the Internal Audit Annual Report for 2022-23.

The report recommended:-

That the Committee -

(i)       to note the Annual Report for 2022/23;

(ii)      to note that the Chief Internal Auditor had confirmed the organisational independence of Internal Audit;

(iii)      to note that there had been no limitation to the scope of Internal Audit work during 2022/23;

(iv)     to note the outcome of Internal Audit’s self-assessment against the requirements of the Public Sector Internal Audit Standards; and

(v)      to note the content of Internal Audit’s Quality Assurance and Improvement Plan.

In response to a question regarding how the areas of risk were identified, the Chief Internal Auditor advised that previous audit findings, the audit planning process and discussions were used to identify the risks to the Council.

In response to a question regarding the whether time was allocated for Consultancy or additional works, the Chief Internal Auditor advised that 10% of audit time was built into the schedule to cover unscheduled reviews.

In response to a question regarding the key performance indicators, the Chief Internal Auditor advised that a new audit methodology was introduced in April 2022 and that there had been a significant number of previous years audits carried over into the 2022-23 assurance year which had impacted the ability to complete the scheduled audits for the year.

In response to a question regarding the quality assurance and improvement plan, the Chief Internal Auditor advised that all of the recommendations had been closed off and that an external quality assessment was currently underway.

In response to a question regarding the percentage of audits completed, the Chief Internal Auditor advised that the remaining reviews were with management and that he expected these to be finalised giving 100% complete for next year.

The Committee resolved:-

to approve the recommendations contained in the report.

-        COUNCILLOR M. TAUQEER MALIK, Convener