Agenda item



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


·  Integrated Commissioning Hub (ICH) - An audit had successfully been completed to examine and evaluate the control environment in operation regarding this key corporate initiative. Details were also provided of further work to be conducted during 2018/19 including a collaborative piece of work with officers from MIAA who provide internal audit services to the NHS.


  • Risk Management - Audit work was scheduled in this area for the remainder of the year that included a consultancy assignment aimed at providing best practice guidance and support for officers involved with the implementation of the new arrangements.


·  Code of Corporate Governance - Work had been undertaken in conjunction with colleagues from Legal Services to produce the draft Code of Corporate Governance which was a separate item of report on the meeting agenda.


  • Windows 10 Project - Following discussion at the previous meeting of the Audit and Risk Management Committee, a targeted piece of audit work had commenced to evaluate the controls in place to manage and monitor the project’s capital spend.


  • Transaction Management; Personal Finance Unit - An audit had been conducted to review the key risks for the Personal Finance Unit (PFU). The focus of the audit was to assess whether the progress made and impact of actions agreed at a previous audit had effectively reduced risks to the Authority.


  • Business Management; Insurance - A routine audit had been undertaken of the Insurance Function within Business Managementas part of the Internal Audit Plan.


  • Counter Fraud Publicity Campaign - Internal Audit was coordinating a week long Fraud Awareness Campaign aimed at both members of the public and staff members.


The Chief Internal Auditor further apprised the Audit and Risk Management Committee on outstanding audit recommendations, internal audit performance indicators and internal audit developments. He was pleased to report that, at the time of reporting there were no outstanding items and no significant issues arising. The Chief Internal Auditor also provided examples of work underway to improve the overall efficiency and effectiveness of the Internal Audit Service.


A Member questioned the Chief Internal Auditor on the funding pressures and planned risk share arrangements for the ICH project, identified in the report as ‘significant’. The Member sought clarity on the matter and whether a resolution had been reached. The Chief Internal Auditor informed that working arrangements continued to be further developed and refined, and that the Committee would receive update reports in due course.


Members further questioned the Chief Internal Auditor on matters relating to the Personal Finance Unit, embedded service level agreement and delivery of the six recommendations agreed with senior management. The Committee was informed that a further follow-up review would take place in February 2019 to assess progress made with the implementation of the recommendations.


A Member questioned whether the fraud awareness e-learning course was mandatory and what completion statistics were available, The Chief Internal Auditor informed that although not compulsory, staff had been encouraged to complete this training, which was mainly targeted at front line staff, and statistics on the take up of training would be provided to Members. 


Resolved – That the report be noted.

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