Issue - meetings

To receive a report on the Internal Audit Activity and an update on the Internal Audit Charter.

The Principal Auditor provided the Committee with an update on the activity of internal audit, the changes to the internal process and the Audit Charter.

Members heard that the key focus for the audit team had been the completion of audits on the annual audit plan and fulfilling commercial contracts. The Principal Auditor advised that the report detailed the  status of any reports previously issued and reported to Audit Committee. However, asked Members to note that once reports had reached a green status and have been reported to Members they were excluded from future Audit Committee reports. The Principal Auditor assured the Committee that they were confident that controls had and would continue to improve in all areas where recommendations have been made. It was noted that there were no other issues to bring to the attention of the Committee at this time.

The 2024/25 Internal Audit Plan was previously approved by the Committee at the May 2024 meeting and the progress made against this plan had been outlined in Appendix A of the report. The Principal Auditor noted that from a total of 46 audits (not including Adult Social Care, as not yet agreed), 10 audits were in progress, 7 have been completed and 9 have been deferred due to a staff vacancy within the audit team which had now been filled.

The Audit, Governance & Procurement Lead Manager provided Members with an update on the Audit Charter, advising Members that the Terms of Reference for the Audit Committee required the Committee to approve the Internal Audit Charter on an annual basis. Members heard that the Internal Audit Charter defined Internal Audit's purpose, authority and responsibilities, consistent with the requirements of the Public Sector Internal Audit Standards (PSIAS). The Audit, Governance & Procurement Lead Manager advised Members that the standards were changing and that the Charter had been reviewed and changes made to reflect the requirements of the PSIAS.

Members were asked to note that S2.4.3 of appendix B outlined non-audit related areas of responsibility, and had been included for transparency.

RESOLVED - that:

a)    The information contained in the report in respect to the Internal Audit planned work undertaken between 1 November 2024 and 31 December 2024 and unplanned work to date be noted

b)    The revised Internal Audit Charter 2025/26 be approved