Agenda item

Report of the Head of Internal Audit and Risk Management.

Members received a report of the Head of Internal Audit and Risk Management which provided an update on Internal Audit activity since the report to the March 2018 Committee.  Members noted that Mazars had been appointed to review the Police’s financial controls, supervised by in-house Internal Audit Managers. The Head of Internal Audit explained that this is a wide ranging area of work and the completion date would depend on the outcomes from testing;  however, it would remain a high priority on the Plan.

In respect of PIs generally, Members noted that it can sometimes be challenging in delivering within target timescales when, for example, Chief Officers have a different view to those officers who have worked with Internal Audit.  The Head of Internal Audit and Risk Management advised that the Internal Audit Team need to spend time in mediating such cases.  It was agreed, however, that in monitoring response times to audit reports, if there were departments who consistently failed to respond in a timely manner, the Chief Officers responsible would be asked to attend the Audit and Risk Management Committee.

Members suggested that, since amber risks have such a wide spectrum, they might be better shown in 2 sets, rather than showing ‘double reds’.  There was a further suggestion to move from ‘red, amber and green’ to ‘full, limited, substantial and none’ and officers agreed to look at this.  The Head of Internal Audit reminded Members that statements in respect of assurance levels are  provided in the regular Member briefings and the appendices to the reports. 

RESOLVED, that – the report be noted.