Agenda item

Report of the Head of Internal Audit.

The Committee received a report on internal audit activity since the last Committee report, which had been presented at the June 2016 meeting. The report set out the overall opinion of the Head of Internal Audit in relation to the adequacy and effectiveness of the control environment. Members noted the opinion stated that the overall internal control environment was adequate and effective, although some areas required strengthening.

The Head of Internal Audit advised that the team had access to sufficient resources to cover the work outstanding to the end of the year, with no compromise on the quality of the audits.  The work plan was also further advanced than at the same time last year.  Members suggested that, in future reports, if a target number of audits had not been achieved, there should be a fuller explanation.  Members were pleased to note the 28 - 20 day reduction in turning around draft reports as this would also help with resourcing.

RESOLVED, that – the report be noted.