Agenda item

This report provides an update on progress made in delivering the internal audit workplan for 2017/18 and on current counter fraud activity.

A report providing an update on progress made in delivering the internal audit workplan for 2017/18 and on current counter fraud activity was presented to Members. The Head of Internal Audit was in attendance to answer potential queries. It was confirmed that the investigations by benefit fraud had been transferred to the Department of Work and Pensions.

Some Members queried whether, given the fact that the level-of-savings targets had been exceeded, some of that pot could be allocated within the internal audit plan or counter fraud plan. It was, however, acknowledged that this would be hard to quantify given the plans’ focus on high-value activities.

Some Members stated that more could be done to improve performance management and information security checks. However, it was also admitted that the shift in culture and behaviour was a long-term process.

The following was then suggested:

·        if there were contrasting opinions that had been provided within any of the sections audited, those opinions could be separated to enable Members to see the differences in assurance;

·        in addition to charts showing the types under investigation by number of cases, charts illustrating them by value should be included in the future reports.

Resolved:                     That the progress made in delivering the 2017/18 internal audit work programme and current counter fraud activity be noted.

Reason:                        To enable Members to consider the implications of audit and fraud findings.