Decision details

The Shared Internal Audit Service submitted a report on the Annual Assurance Statement and Internal Audit Annual Report. 

The Shared Internal Audit Service Manager provided a summary of the key points and drew Members’ attention to the need to adopt an Audit Charter as required by the Public Sector Internal Audit Standards. 

In response to a query from Councillor J Wyllie, the Shared Internal Audit Service Manager explained that the service had completed 32 out of 34 projects by March 2014.

The Director of Finance and Support Services gave assurances that there were no inappropriate limitations on the Internal Audit Service in terms of either scope or resources.

In response to a query from Councillor M Pope concerning recommendation follow-up, the Director of Finance and Support Service explained the process of review and follow-up assuring the Member that follow-up of lower and moderate category recommendations were reported to Corporate Management Team (CMT) by the Audit Champion on a quarterly basis.  The External Auditor confirmed that as part of the Value for Money exercise, recommendations by the Internal Audit Service would be reviewed.

The Committee received the report.

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

(B)                the results of the self-assessment be noted;

(C)                the Shared Internal Audit Service Audit Charter be agreed; and

(D)                the assurance provided by the Director of Finance and Support Services that the scope and resources for internal audit were not subject to inappropriate limitations in 2013/14, be noted.