Agenda item

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.

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.