Decision Maker: Audit and Governance Committee
Decision status: For Determination
Is Key decision?: No
Is subject to call in?: No
The Committee received and considered report 39/08 of the Audit Manager on the work of Internal Audit in the year ended 31 March 2008. The report also advised of the Audit Manager’s opinion on the overall adequacy and effectiveness of the internal control environment. The report concluded that the Audit Manager was satisfied that sufficient work had been undertaken to allow a reasonable conclusion to be drawn on the adequacy and effectiveness of the Council’s risk management, control and governance processes. The Audit Manager’s opinion was based on the risk-based audits carried out during the year and other unplanned work on control systems.
It was the Audit Manager’s unqualified opinion that satisfactory assurance could be placed on the Council’s risk management, control and governance processes. There was a sound system of internal control but there were some weaknesses which might put some system objectives at risk. Areas of concern centred on key financial systems, where Internal Audit identified significant weaknesses requiring remedial action. Internal Audit also identified a number of opportunities for improving controls and procedures across the Council which officers generally responded to positively.
that the report be noted.
Publication date: 03/07/2008
Date of decision: 30/06/2008
Decided at meeting: 30/06/2008 - Audit and Governance Committee