Issue - meetings
Internal Audit and Anti-Fraud Progress Quarterly Reports (22-23) Q2
Meeting: 24/11/2022 - Audit Committee (Item 4)
4 Internal Audit and Anti-Fraud Progress Quarterly Reports (22-23) Q2 PDF 448 KB
Additional documents:
- Appendix A - Summaries of Final Audits for 2021.22, item 4 PDF 432 KB
- Appendix B - Summaries of Final Audits for 2022.23, item 4 PDF 268 KB
- Webcast for Internal Audit and Anti-Fraud Progress Quarterly Reports (22-23) Q2
Minutes:
Mr Aaron Winter, Interim Head of Internal Audit, Fraud and Risk stated the report provided an update on the progress made against the delivery of the 2022/23 Annual Internal Audit Plan as well as provide an update on anti-fraud work undertaken by the team. He said the report highlighted any significant issues since the last report to the Audit Committee in June 2022.
Mr Winter referred members to paragraph 3.1 of the report and said he was pleased that two out of three vacancies had now been filled. Referring to paragraph 3.2 he said BDO had been awarded the contract to assist with undertaking some of the internal audit work.
In response to comments and questions from members the following was noted:
- Councillor Blake asked why ‘land searches’ was on the list of Audits given that the audit on ‘Homelessness assessments’ would be more appropriate to investigate and make recommendations on. Mr Winter responded stating the ‘land searches’ was a short-scoped item which would enable internal audit to provide assurance to that service. However, the Audit Plan was flexible and the ‘homelessness assessment’ audit was at the report drafting stage which would provide a more in-depth review.
- Referring to regeneration schemes and the tendering process, Mr Winter said that internal audit needed to be assured that the processes in place were robust even if one tender had been received. He said the recommendations made would be discussed with management.
- In response to how items are added to the Internal Audit Plan, Mr Winter said that feedback from members as well as Directorates was useful. He said the housing programme audit that had achieved a limited assurance would be reviewed and revisited. He said Internal Audit made time for project and contract management audit reviews, as this had significant consequences for the Council.
- Referring to the LCF audit that had been deferred, Mr winter confirmed this would be undertaken in the next quarter - Q1.
- Referring to the table at paragraph 3.6, Ms Webster asked how high and medium priority actions are followed up. Mr Winter said this remained a real focus for Internal Audit. They needed to be satisfied that all recommendations had been implemented and as such they worked closely with the Corporate Directors and CLT to ensure this was a key area of focus.
- Referring to limited assurance for ‘looked after children’ Ms Webster asked if the recommendations arising from the audit could be shared, especially in relation to the placement monitoring mentioned on page 43. Mr Winter said this was related to a review control to ensure the check and balances have been done. He said Looked after children are discussed by the Local Safeguarding Partnership.
- ACTION: Mr Winter to provide the Committee with more information relating to the limited assurance report on “Commissioning and Monitoring of Looked After Children Leaving Care Placements.”
The Audit Committee RESOLVED to:
- Note the contents of this report and the overall progress and assurance that will be provided for 2022/23.