Issue - meetings

The Shared Internal Audit Service (SIAS) submitted a report summarising their opinion on the adequacy and effectiveness of the Council’s control environment, the outcomes of self-assessments required against account standards, and SIAS’s performance in delivering the Council’s audit plan.  The report also presented the 2018/19 Audit Charter.  The report also sought management assurance that the scope and resources for the internal audit were not subjected to inappropriate limitations in 2017/18.  The SIAS Officer provided a summary of the report.

The Committee Chairman sought and was provided with assurances regarding the Council’s non-financial systems.  The Head of Strategic Finance and Property explained how the service worked with SIAS to review riskier issues to make sure proper controls were in place. 

The Committee Chairman sought and was provided with clarification on:

·        why six audit projects were classified as “not assessed”; and

·        why only limited assurances had been provided in relation to cyber security.

The Committee Chairman suggested that Members might wish to receive more information in relation to wider IT issues and particularly in relation to cyber security.  This was supported.

In response to a query from Councillor J Wyllie regarding the overall effectiveness of SIAS and audit delivery, the Head of Strategic Finance and Property assured Members of the good working relationship with SIAS.

It was moved by Councillor L Radford and seconded by Councillor A Alder that the recommendations, as detailed be supported.  After being put to the meeting and a vote taken, the recommendations were declared CARRIED.

RESOLVED – that (A) the Annual Assurance Statement and Internal Audit Annual report be noted;

(B)   the results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance Improvement Programme (QAIP) be noted;

(C)   the Audit Charter for 2018/19 be approved; and

(D)   the scope and resources for the internal audit had not been subject to inappropriate limitations in 2017/18.