Issue - meetings

Interim Internal Audit & Assurance Report

Meeting: 20/11/2017 - Audit, Governance and Standards Committee (Item 56)

56 Interim Internal Audit & Assurance Report pdf icon PDF 67 KB

Additional documents:

Minutes:

The Head of Audit Partnership introduced his report updating Members on progress against the 2017/18 Internal Audit and Assurance Plan.  The report also met the requirement in accordance with the Public Sector Internal Audit Standard 2060 to report to Members on:

 

The Audit Charter;

The independence of Internal Audit;

Audit Plan changes and progress against the Plan;

Resource needs of the Audit Service;

Results of audit work so far;

Conformance with the Standards and Code of Ethics; and

Details of risks taken by management that, in the Head of Audit Partnership’s judgement, might be unacceptable to the Authority.

 

The Head of Audit Partnership advised the Committee that:

 

·  Good progress had been made against the Plan so far although the continuing absence of a member of the Internal Audit Team due to sickness might result in an under-delivery at year end.  By continuing to adjust its plans according to the Council’s risk profile, the Team remained confident of delivering a robust audit opinion by the end of the year.

 

·  It was a requirement of Audit Standard 2060 that the Internal Audit Team report to Members any risks accepted by management that in its view might be unacceptable to the organisation.  For example, this might include audit recommendations that management refuse to address.  No risks had been identified through Internal Audit work that the Team believed management had unreasonably accepted.

 

·  So far in 2017/18 Internal Audit had delivered positive assurance ratings on all reviews completed and could report improving levels of delivery on the part of Officers acting to address audit recommendations.  It was anticipated that the report on the review of Contract Management would be issued in March 2018.  The responsible Officers were on track to implement the recommendations arising from the review of the Hazlitt Theatre.

 

·  The Council’s Whistleblowing Policy named Internal Audit as one route through which Members and Officers could safely raise concerns on inappropriate or criminal behaviour.  Two matters had been raised with Internal Audit for review during 2017/18.  Both matters had been resolved to the complainants’ satisfaction, and there were no details that needed to be brought to the Committee’s attention.

 

·  In terms of other audit and advice work, the Internal Audit Team had undertaken an Independent Management Report for the Kent and Medway Safeguarding Adults Board.  That review followed a referral by the Council after the death in late 2016 of a vulnerable adult in the Borough.  It was concluded that there were no alternative courses of action the Council should have taken in accordance with its policies and that it had acted appropriately in dealing with the incident as it unfolded.

 

·  The collaboration agreement between the four partner authorities required the Internal Audit Service to undergo a mid-term review before January 2018.  The overall picture that emerged of Mid-Kent Audit was of a service working well and delivering above expectations.  The final question of a survey sent to over one hundred Members and Officers as part of the review invited participants to score on  ...  view the full minutes text for item 56