In order to assist in effective corporate governance and fulfil statutory requirements, the Internal Audit Section of the Finance Department reviewed management and service delivery arrangements within the Council as well as financial control systems. Work areas were selected for review on the basis of risks identified on the Corporate Risk Register and as assessed by Internal Audit in consultation with Chief Officers and Managers.

A report by the Chief Internal Auditor identified and evaluated the performance of the Internal Audit Section and included details of the actual work undertaken.  There were no items of significance identified during the audit process that required action by the Members for this period however a number of items of note concerning ongoing audit work were included in the report.

Members raised concerns about the need to know that the findings of the Internal Audit Section were acted upon.  They agreed that a system must be put in place to monitor satisfactory progress and ensure that the Committee received feedback.  It was also important for Departments to have key controls in place and ensure that they followed through with actions identified to bring about necessary improvement.

RESOLVED: That

(1)  the contents of the report be noted;

(2)  the Chair and Spokespersons will meet to discuss progress chasing and how the Committee can identify any differences and improvements in services, following the Internal Audit Section’s findings and recommendations being implemented; and

(3)  in the meantime, 1 star Internal Audit opinions and the more significant findings and recommendations are to be reported to the Committee.