Agenda item

Report of the Head of Internal Audit and Risk Management.

The Committee considered a report of the Head of Audit and Risk Management which provided an update on internal audit activity since the last report to the Committee. The report also set out the overall opinion of the Head of Internal Audit in relation to the adequacy and effectiveness of the control environment for those areas of internal audit work concluded since the last update report to Committee. The opinion was that the overall internal control environment is adequate and effective although some areas require strengthening.

The Chairman asked for confirmation that it would be possible to complete the Internal Audit Programme for the year. The Head of Internal Audit confirmed that he expected the programme to reach the target of 95% completion.

Members noted that the customer satisfaction rating for Internal Audit was 100% and asked whether this was an indication that Internal Audit was not being demanding enough. The Head of Internal Audit explained that he did not believe this to be the case and the rating was based on optional surveys which were completed and the rate of return of these was not high.

A Member commented that some items within the Audit Plan were deferred until 2017/18 and asked whether the 95% completion target would be reached by reducing the amount of work completed. The Head of Internal Audit explained that audits had been added in to the programme to replace those which had been deferred and the total number of audit days was similar to what had been planned.

RESOLVED – That the Committee notes the report.