Mr David Dobbs, Head of Internal Audit, Anti-Fraud and Risk stated the report provided an update on Internal Audit activity 2024-25, including delivery against the Internal Audit Plan. The report highlighted any significant issues and concerns since the last update to the Audit Committee in October 2024.

Mr Dobbs referred to the graph at paragraph 2.2, page 687 and said the 24% for reasonable or substantial assurances was much lower than the benchmark but with the year-end report due in July 2025, the outturn percentage could be a higher or lower figure.

In response to comments and questions the following was noted:

·       Members expressed their concern about the number of limited assurance reports. Mr Dobbs said summary updates were provided every quarter with Directorate and Divisional Heads invited to Audit Committee to explain the remedial action they had taken in relation to their limited assurance report. Mr Dobbs added access to the fuller reports was also available to members.

o   ACTION: The Chair Councillor Mufeedah Bustin recommended a separate extraordinary meeting be scheduled in February/March 2025, for the Committee to deep dive the work of Internal Audit and scrutinise performance as well as risk management. Members of the Committee agreed to this suggestion.

·       Members referred to the ‘detailed audit results’ on page 688 and questioned the rationale behind the ‘deferred’ audits and asked if these would be included in the 2025/26 audit plan. Mr Dobbs confirmed they would be re-considered. He said he’d be consulting senior management and would come back to the Committee.

·       Members asked if they could make suggestions on the areas to audit. Mr Dobbs said it was an operational decision and a new plan would be presented to the Committee in April 2025.  

o   ACTION: Members requested that the ‘deferrals’ be referred to the Committee, with an explanation as to why it was deferred.

The Audit Committee RESOLVED to:

1.    Note the Internal Audit progress report, including details of the assurance opinions for audits carried out as part of the 2024-25 Audit Plan (Appendix A).