Agenda item
Internal Audit & Fraud Plan & Progress report
This report provides an update on the delivery of the internal audit work programme for 2021/22 and on counter fraud activity undertaken so far in the year.
Minutes:
The committee received a update on the work of internal audit and counter fraud as outlined in the annexes to the report. Discussion took place regarding the list of current priorities for current internal audit work, it was confirmed that internal audit would aim to cover each area prior to the end of year, but noted that some had been added to this years list from last year due to the impact of Covid on services.
Members enquired about the process for determining when a audit should take place and the benefits of unannounced audits verse those that a department was prepared for. It was confirmed that internal audit aimed to work with managers to improve services through the auditing process and so a collaborative practice was seen across the industry, with unannounced audits only used for specific issues. It was also noted that audit attempted where possible to allow services to focus on delivery and commit to a audit at a different time in circumstances such as staff absence or a new computer system. Members enquired about senior staff requests for audits and it was confirmed that this was often requested to seek a source of assurance that a service is performing well.
Resolved:
i. Noted the progress made in delivering the 2021/22 internal audit work programme, and current counter fraud activity.
Reason: To enable members to consider the implications of audit and fraud findings.
Supporting documents:
- 1 IACF Monitor October 2021 - Covering Report, item 39. PDF 152 KB View as HTML (39./1) 36 KB
- IACF Monitor October 2021 - Annex 1 (internal audit), item 39. PDF 790 KB View as HTML (39./2) 146 KB
- IACF Monitor October 2021 - Annex 2 (counter fraud), item 39. PDF 727 KB View as HTML (39./3) 47 KB
- Community Hubs 20-21 Final Audit Report, item 39. PDF 226 KB
- Council tax and NNDR 20-21 Final audit report, item 39. PDF 220 KB
- Council Tax Support and Housing Benefit 20-21Final Audit report, item 39. PDF 203 KB
- Cyber Security and IT Management 20-21 Final Audit Report, item 39. PDF 254 KB
- Danesgate follow-up of 2019-20 report - Final, item 39. PDF 207 KB
- Environmental Health 20-21 Final Audit Report, item 39. PDF 368 KB
- Final Memo_Absence Management Review 20_21, item 39. PDF 310 KB
- Project Management 20-21 Final Audit Report, item 39. PDF 224 KB
- Sundry Debtors 20-21 Final Audit Report, item 39. PDF 218 KB