Issue - meetings

The committee received a progress report from the Head of Internal Audit regarding the Internal Audit Plan.

In response to Independent Person and Members’ questions the Head of Internal Audit said the following:

i.                Officers undertook a review of the complaints process following a recent update of the framework. The ‘reasonable’ status was a good level of assurance and reflected recent change in processes.

ii.               The Audit Team looked at the allocation of resources each year. In a normal year the split of work would be approximately 70% “Risk-based” and 30% for mandatory “Core” tasks. This could vary to 60-40% as occurred recently where Central Government required assurance that funding was spent correctly.

iii.             The team were working broadly in-line with the forward plan of work. Four extra pieces of unplanned “Core” work had come in, and the team were still on track to provide an assurance opinion. The plan is reviewed at least every six months to reflect changing risks.

a.    Core activities had to be completed to strict deadlines.

b.    Risk based work had more flexible deadlines.

Resolved (by 5 votes to 0 (and 1 abstention) – unanimous of those able to vote) to note the contents of the report.