Issue - meetings

To receive an update on Internal Audit Activity and the PSIAS Action Plan.

The Audit & Governance Lead Manager presented the Internal Audit Activity Update Report, PSIAS Action Plan Update and update on the Effectiveness of the Audit Committee Action Plan.

Members received a progress update made against the 2022/23 Internal Audit Plan which provided information on the recent work of Internal Audit during the period 23 June 2022 to 30 September 2022 and previous audit reports issued.  The key focus for the team during this period was the completion of audits and commercial contracts. 

During the reporting period nine audit report had been produced, two of which were reasonable and the remaining seven were good.  This was a good direction of travel.    The status of previously issued audit reports could be found at item 3.8 of the report and gave a very positive outlook.

Appendix 2 to the report gave details of the PSIAS Action Plan.  Following the CIPFA External Assessment outcome there were some minor recommendations which had been implemented or were planned for future implementation and timetabled in.

In relation to the exercise which had taken place on the effectiveness of the Audit Committee, this had previously been presented to the Committee in January.  All actions resulting from this exercise had been implemented or were due to be implemented at a future date.

Upon being put to the vote it was unanimously:

RESOLVED – that:

a)    the Internal Audit planned work undertaken between 23 June 2022 to 30 September 2022 and the unplanned work to date be noted;

b)   the update on the action plan of the Public Sector Internal Audit Standards (PSIAS) external assessment action plan be noted; and

c)    the update on the effectiveness of the Audit Committee action plan be noted.