Agenda item

This report provides an update on the delivery of the internal audit work programme for 2023/24 and on counter fraud activity undertaken so far in the year.

Members considered a report that provided an update on the delivery of the internal audit work programme for 2023/24 and on counter fraud activity undertaken so far in the year.

The Head of Internal Audit provided a brief overview noting that eight internal audit reports had been finalised and a summary of key issues from those audits were provided in Annex 1 at Appendix B of the report. It was also noted that:

·        Annex 1, of the report, provided an update on progress made against the 2023/24 internal audit work programme and included audits that were currently in draft, in progress, finalised or to do.

·        Annex 2, of the report, provided the counter fraud progress report.

The press and public were then excluded from the meeting during consideration of Annexes 3 to 10 of the report, where the Head of Internal Audit and Assistant Director of Audit Assurance answered members questions.

Resolved: That the progress made in delivering the 2023/24 internal audit work programme, and current counter fraud activity, be noted.

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