The Chief Internal Auditor presented a report which summarised the work undertaken by the Internal Audit Service in the previous year. The report also provided an annual opinion on the overall adequacy and effectiveness of the Council’s control and governance processes, which was in accordance with Public Sector Internal Audit Standards (PSIAS) requirements. It was reported that the opinion of the Chief Internal Auditor was that the Council generally maintained adequate and effective control and governance processes overall. The opinion noted that where weaknesses in the design or application of controls had been identified, there had been positive engagement with management in agreeing recommendations. Action plans were in place to address all issues identified through the work of internal audit.

In response to questions from Member relating to risks associated to compliance with no Purchase Order – No Pay Policy, the Chief Internal Auditor outlined that a Task and Finish group was being led by the Director of Finance to address issues identified and a report would be brought to the next committee meeting following the outcomes of the group.  

Resolved – That the report be noted.