Agenda item

This report provides an update on progress made in delivering the internal audit workplan for 2014/15 and on current counter fraud activity.

Members considered a report which provided an update on progress made in delivering the internal audit workplan for 2014/15 and on current counter fraud activity.

At the request of Members, officers explained the factors that were taken into account when determining the level of assurance given following an audit.

Members were pleased to note that Poppleton Primary School had been given a high assurance opinion following an audit and congratulated them on this achievement.

Officers were asked if it would be possible to include forthcoming audit reports in the committee’s Forward Plan.  They explained that it was sometimes difficult to determine how long an audit would take to complete because of factors outside of the Internal Audit Team’s control.  Further consideration could, however, be given to this issue.  Members agreed on the importance of ensuring that the committee’s focus was on those audit reports in which significant control weaknesses had been identified.

Members noted that a review of the Audit Charter had been carried out and a minor change was being proposed to clarify the fact that auditors would not be assigned to review areas where they had had any direct operational or managerial involvement within the last year.

Resolved:  (i)      That the progress made in delivering the 2014/15

internal audit work programme, and the results of recent counter fraud activity be noted.

(ii)      That the proposed changes to the Audit Charter, as detailed in Annex 4 of the report,  be approved and the changes to audit opinions and recent counter fraud publications be noted.

Reasons:   (i)      To enable Members to consider the implications

                             of audit and counter fraud findings.

                   (ii)      In accordance with the responsibility of the

committee to consider reports dealing with the management of the internal audit function, and to comply with proper practice for internal audit.