Issue - meetings

To consider the audit manager’s report. 

The committee considered the audit manager’s annual report on internal audit activity during 2013/14.  Internal audit had completed the audit plan for 2013/14, and had exceeded its targets with the exception of one.  The target to complete 90 per cent of follow-up audits had not been achieved as these were undertaken by a contract auditor and it was more cost-effective to group these together, which meant that the target to complete follow-up audits within six months was not always achieved.  The committee accepted this explanation. 

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 basically a sound system of internal control but there were some weaknesses which might put some system objectives at risk.  Notwithstanding the audit manager’s overall opinion, internal audit had identified a number of opportunities for improving controls and procedures across the council which officers had responded to positively. 

Internal audit had also undertaken proactive anti-fraud testing in 2013/14 which raised no recommendations.  No suspicions of fraud and corruption by officers, councillors or partners/contractors were reported to the audit manager during the year, and the audit manager had reviewed the entries within the gifts and hospitality register and had no concerns.

The committee congratulated the internal audit team on its performance throughout the year. 

RESOLVED: to note the internal audit annual report 2013/14.