Agenda item

INTERNAL AUDIT UPDATE

Minutes:

Mark Niblock, Chief Internal Auditor, introduced his report that identified and evaluated the performance of the Internal Audit Service and included three items of note arising from the actual work undertaken during the period 1 July to 31 August 2018. The items of note were:

 

  • Wirral Growth Company - continuous ongoing involvement of the audit team in the development of the Wirral Growth Company i.e. finance work stream, risks and implementation of mitigating controls, governance and operational controls over planned operational systems, access to all related documentation including minutes of meetings and associated reports including those of a confidential nature, and the provision of opinion and insight into ongoing related governance arrangements.

 

  • Data Centre Security – audit work had been completed to evaluate and test the effectiveness of the physical security arrangements in operation at the Council’s new Data Centre located at Merseytravel’s Georges Dock site to provide assurance that robust controls were in place to prevent unauthorised access and protection from environmental risks.

 

  • Referrals - a number of referrals of a fairly complex nature had required resources to be utilised from elsewhere within the service. Work to date had been accommodated from within the contingency element of the Audit Plan. Continued monitoring and reporting would inform Members of any issues as they materialise, to ensure appropriate actions will be taken.

 

The Chief Internal Auditor further apprised the Audit and Risk Management Committee on the following key areas:

 

  • Outstanding audit recommendations – only two items, both BRAG rated as Amber;

 

  • Internal audit performance indicators – no significant issues arising; and

 

  • Internal audit developments – a continuous Internal Audit Improvement and Development Plan had been formulated that incorporated new and developing areas of best practice from across the profession, ensuring that the service continued to constantly challenge how efficient and effective it was at delivering its service.

 

Members sought clarification on the state of play regarding the Floral Pavilion procedure documentation. Mr Niblock informed that follow-up audit work was planned for the current week, with indications that progress had been made in this area and the BRAG status was expected to upgrade to ‘Green’.

 

Members also sought clarification on the specific nature of the referral items. Mr Niblock advised that the more detail would be provided to Members in his bi-monthly report, but generally referral topics tended to relate to the audit of  record keeping and/or financial controls.

 

A Member requested that assurances regarding transparency of all matters relating to the Wirral Growth Company be given, particularly with regard to risk assessment, and were given that assurance.

 

The Chief Auditor’s report informed that when contracts had been completed and work was scheduled, the activity of the Wirral Growth Company would be reviewed and reported in the customary manner with outcomes being presented to this Committee for note or action as appropriate.

 

Following a show of hands it was agreed that the Audit and Risk Management Committee endorse its request for transparency and openness in arrangements for the Wirral Growth Company and access arrangements for Internal Audit.

 

Resolved – That

 

(1)   the report be noted; and

 

(2)   the Audit and Risk Management Committee support transparency and openness in respect of the Wirral Growth Company and future arrangements for Internal Audit access and reporting.

 

Supporting documents: