Issue - meetings

The Internal Audit Consortium Manager presented a report summarising the internal audit reports issued during the period November 2020 to December 2020, in respect of reports issued relating to the 2020/21 internal audit plan.

It was noted that three reports had been issued during this period and had been given the following levels of assurance:

 -      ‘Substantial Assurance’ – 2

 -      ‘Reasonable Assurance’ – 1

The committee was informed that no fraud had been discovered.

Progress against the plan had been impacted by the redeployment of staff to work on business grants between November 2020 and January 2021. It was noted that the situation had been examined carefully and although the plan would not be completed, the Internal Audit Consort Manager was satisfied that it would be possible to give an unlimited opinion at the end of the year provided audit staff were able to return to internal audit work for the remainder of the year. The committee asked about how the opinion would be impacted by the reduced number of audit reports. The Internal Audit Consortium Manager explained that the plan had been refocussed based on risk to ensure that there was sufficient coverage of governance, risk and control arrangements to be able to form an opinion.

RESOLVED –

1.    That the report be noted.

2.    That the CIPFA guidance relating to the Head of Internal Audit Annual Opinion: Addressing the Risk of a limitation of scope be noted