The Chief Internal Auditor presented his report which identified and evaluated the performance of the internal audit service and included details of any issues arising from the actual work and items of note undertaken during the period 1 October to 31 December 2023. In addition, the Internal Audit Quality Assurance Programme Self-Assessment, Internal Audit Charter and Internal Audit Strategy, as required under the Public Sector Internal Audit Standards (PSIAS) were reported to the committee.

Members discussed challenges relating to implementation of the outstanding Climate Emergency audit recommendations. The Chief Internal Auditor confirmed that outstanding actions were cross-directorate in nature and that senior management were engaged in work to ensure the Council remained on target to achieve its objectives in this area. Members also discussed progress of actions relating to the Council’s Matrix System review and Member engagement in relation to future delivery of the Council’s waste commission contract.

The Chair, in light of recent national focus on the Post Office scandal proposed that the Committee should remain committed to learn from identified weaknesses and failings from elsewhere in the public sector and review the Committee’s own Terms of Reference as appropriate. The Chief Internal Auditor affirmed that the internal audit service routinely sought to incorporate outcomes and lessons learned across developments elsewhere in the public sector.

Resolved – That

1.  The report be noted; and

2.  The Internal Audit Charter and Strategy be endorsed.