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Internal Audit Plan: Progress Report

Meeting: 22/09/2021 - Civic Affairs (Item 29)

29 Internal Audit Plan: Progress Report pdf icon PDF 427 KB

Minutes:

The Head of Internal Audit introduced the report.  The completed audits on pages 14 and 15 were highlighted and it was noted that there would be a continuing requirement to report back to both Government and HMRC on the range of business grants allocated throughout the pandemic.

 

Members asked the following:

i)  Has the Council encountered fraud of any scale yet with regards the Covid business grants?

ii)  Remind how shared services are audited?

iii)  Could strategic risks be linked to assurance work mand could the committee pick this up?

iv)  What is the Council’s oversight of independent companies eg Cambridge Investment Partnership?

v)  Is the service on track to deliver the Audit Plan by the end of the financial year and are the team’s resources sufficient?

 

The Head of Internal Audit replied in order of the above:

 

i)  Serious and organised fraud is reported to the National Anti-Fraud Network and Central Government, as it is likely not to be exclusive to Cambridge. We have referred cases and although we are not currently aware of any proven fraud at this stage it is likely there will be evidence of some in the longer term.

ii)  Referring to the Payroll audit and shared services reviews, it is usual for the lead authority to commission the audit and then the other partner councils will be informed of the results.

iii)  There are synergies between risk management and the internal audit risk-based plan, also reflected in the strategy and framework later on the agenda (minute 21/33/Civ).

iv)  Separate and independent entities will have their own governance arrangements. Our Governance Framework, reported in the Annual Governance Statement, will reflect their assurance processes where possible, and the outcome of any reviews we have completed.

v)  It was difficult to say with certainty due to the potential external factors and rapid pace of change. Completion of the plan assumes both the resilience in the team, and the availability of the teams being audited.

 

Resolved-

 

To note the contents of the report.