Issue - meetings

Internal audit activity report

Meeting: 17/03/2014 - Audit and Governance Committee (Item 51)

51 Internal audit activity report pdf icon PDF 54 KB

To consider the audit manager’s report. 

Additional documents:

Minutes:

The committee considered the audit manager’s report on internal audit activity in the fourth quarter 2013/14, covering the period January to March 2014. Four internal audits were reported as completed in the last quarter, all had received satisfactory or full ratings.

 

The audit manager recommended a new system for monitoring systemic control weaknesses, the proposed template was at Appendix 2 to the report.

 

·           Some items have been on the systemic control weakness for three to four years. The proposed system put the onus on heads of services and service managers, rather than the audit team to address outstanding issues.

·           Audit Committee would scrutinise only the higher level recommendations.

·           Heads of Service will be asked to review policies and outstanding recommendations. A quarterly schedule will be sent to service managers and the audit team will undertake spot checks. A document based on Appendix 2 of this report will name service areas which are behind schedule on implementation of recommendations which will make it more likely that service managers will respond.

·           Committee requested that the chart would show how far past the due date outstanding recommendations were.

 

RESOLVED: to

a)         note the internal audit activity report;

b)        change the process for monitoring systemic control weaknesses to put the onus on to heads of service to address outstanding issues and for the audit manager to update the committee on progress with the committee concentrating on high level issues.


Meeting: 23/09/2013 - Audit and Governance Committee (Item 22)

22 Internal audit activity report - quarter 2, 2013/14 pdf icon PDF 126 KB

To consider the audit manager’s report.  

Additional documents:


Meeting: 24/06/2013 - Audit and Governance Committee (Item 9)

9 Internal audit activity - quarter one 2013/14 pdf icon PDF 48 KB

To consider the audit manager’s report. 

Additional documents:

Minutes:

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. 

 

RESOLVED: to

 

(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.  


 

Contact us - Democratic services

Phone icon

01235 422520
(Text phone users add 18001 before dialing)

Address icon

Vale of White Horse District Council
Abbey House, Abbey Close,
Abingdon
OX14 3JE