Issue - meetings

To receive and consider the report of the Head of Audit and Risk.

Jacqui Murray, Senior Auditor presented the report which advises members of the work undertaken in respect of the Internal Audit Plan from April 2022 to September 2022 and to give an appraisal of the Internal Audit Service’s performance to date. The plan provides for 135 days of audit work.

The work undertaken this year was mostly complete, however there were some residual pieces of work still outstanding. It was anticipated that the report would be issued imminently and reported to the Governance Committee in January.

Members noted that the majority of the indicators were either above target or slightly below as at the end of September with only the percentage of agreed actions implemented by management for CBC and Shared Services being lower than the agreed target.

Internal Audit have reviewed the outstanding actions and have concluded that many of these are currently in progress but are not at the stage of being fully implemented. Many of these actions are heavily reliant on IT and it is hoped that as the IT improvements progress the outstanding actions can be implemented in the coming months.

Internal Audit have recently successfully recruited to an Audit Trainee post. Access to formal qualifications, alongside structured mentoring/in-service training will mean that there is an established plan to develop this individual into a fully-fledged Auditor role who is able to work independently and subsequently add value to both the Service and the organisation.

Resolved - That the report be noted.