Issue - decisions

The committee received a report from the Head of Internal Audit regarding the Annual Audit Opinion 2015/16.

In response to members questions’ the Principal Auditor said the following:

i.             Table 2 on page 80 referred to one audit report for which no assurance had been given. In this case a draft report had been issued which is to be discussed with management in order to agree actions before a final report is issued and the assurance level confirmed.

ii.            Reference was made to the BACS payments process receiving limited assurance on page 85 of the agenda pack. A risk had been highlighted to officers and would be reviewed.  Officers undertake post checks to identify any mal-payments.

iii.           The Audit Plans set out the number of days which will be spent on each audit and Internal Audit could look at the provision of an outturn report at the end of the year to show how many days were actually spent on audited areas against the planned audit time.

iv.          Internal Audit operates a three year cyclical programme of Key Financial Management Systems. They would look at the implementation of the new financial system. Sometimes amendments had to be made to the internal audit plan as the team had to respond to issues as they arose and if there were any requests for special investigations or requests from Management.

Resolved (nem con):

    i.          The Committee reviewed and provided challenge to the opinion of the Head of Internal Audit.