Mandy Marples presented the
Internal Audit Annual Report for 2017/18. The Chief Audit Executive
had reached an overall opinion, as based on work undertaken
throughout the year, that there was currently a ‘satisfactory
system of internal control’ at the Council. Findings had
indicated that on the whole, controls were satisfactory and
management had accepted all of the issues raised within audit
reports and had implemented recommendations as required.
The opinion had been arrived at
by having regard for the following:-
The level of coverage provided by Internal Audit was
Regular meetings had been held with the Monitoring
Officer to discuss emerging issues, risk, governance and the
control environment at the Council.
All of the issues raised within the internal audit
reports had been accepted.
A significant piece of work had been undertaken by
the Council to improve its anti-fraud and corruption framework.
This work principally addressed the issues raised by an audit
assignment in this area.
Internal Audit has also been involved in the
Council’s Anti-Fraud group
the year and had observed the progress made against
from this work. Further work in relation to improving the
Council’s data matching had also commenced.
Following the restructure of the Corporate
Leadership Team last year, there was still uncertainties as to
whether the change in the role of the S151 Officer had been
effective and this role would continue to be reviewed.
Of the 29 assignments that had been significantly
completed, 7 attracted a
'Comprehensive' rating and 15 a 'Reasonable' assurance rating.
7, an assurance rating wasn’t applicable to 1 assignment and
a 'Limited' assurance rating.
The number of control issues formally raised by
Internal Audit from the audit assignments completed during 2017/18
as summarised in the report.
Committee were advised that CMAP were themselves subjected to an
external quality assessment every 5 years to ensure that their
activity conformed to the Definition of Internal Auditing and
Standards and whether or not they were satisfactorily applying the
Code of Ethics.
initial assessment had been undertaken in early 2017 and some
opportunities for further improvement and development were
identified. An update on this position
has been given in September 2017 and CMAP were found to be
conforming as per the regulations.
During the year, 29 pieces of
audit work had been completed with 7 receiving a
‘comprehensive’ assessment, 16 a
‘reasonable’ assessment and only 6 receiving a
‘Limited’ assurance. In
relation to the recommendations, 59% had been implemented during
2017/18 with the remaining recommendations being implemented in
accordance with agreed dates as appropriate.
To conclude, Committee Members
were advised that by the end of the 2017/18 year, 92% of the Audit
Plan had been completed against a target of 90%.
that the 2017/18 Annual Report
of Internal Audit and the Internal Audit Opinion that supports it,
be received and approved.
To approve the Annual Report as
part of the documentation supporting the Annual Governance