Decision Maker: Audit and Governance Committee
Decision status: Recommendations approved
Is Key decision?: No
Is subject to call in?: No
The committee considered the audit manager’s report on internal audit activity in the first quarter 2013/14, covering April to June 2013. Of the audits referred to in the report, three had received a full assurance rating from internal audit, and four had received a satisfactory rating. In this quarterly report, there were no audit reports with limited or nil assurance. The report also referred to five follow-up audits, of which one had received full assurance, three were satisfactory, and one had received limited assurance from internal audit.
The audit manager only brought limited or nil assurance audit reports to the committee meetings for consideration. However, the audit manager sent to all committee members every internal audit report produced. The strategic director agreed to check this occurred. Committee members could then request any internal audit report to appear on the committee’s agenda for debate at the meeting. With this safeguard, the committee supported this form of exception reporting.
The committee also noted appendix 1, which updated on the systemic control weaknesses identified by internal audit. These were recurring weaknesses identified across a number of service areas and included policies and procedures not being comprehensive, up-to-date, not being the responsibility of a single officer. The committee agreed to monitor these weaknesses carefully.
(a) note the internal audit activity report for the first quarter in 2013/14;
(b) confirm the method of exception reporting of internal audit reports whereby every internal audit report is sent to every committee member, but only limited or nil assurance rated audit reports are brought to the committee for consideration unless a committee member requests that any satisfactory or full reports should also be considered;
(c) request the strategic director to ensure that all committee members are sent every internal audit report; and
(d) monitor the systemic control weaknesses carefully.
Report author: Adrianna Partridge
Publication date: 02/09/2013
Date of decision: 24/06/2013
Decided at meeting: 24/06/2013 - Audit and Governance Committee