The Audit Client Manager presented a report, so as to provide Members of the Committee with a position statement on progress being made against the audit work included and approved within the Internal Audit Risk Based Plan 2020-21.

She gave some background information, then advised that progress made against the plan during 2020-21 was attached at Appendix A to the report. It should be noted the Audit Client Manager stated, that this was a draft position as some work was in the process of being completed and the outcome of this work would be included in the Head of Audit’s Annual Internal Audit Report 2020-21, to be brought to a future Governance and Audit Committee.

Appendix A detailed the status of each planned review, the audit opinion and the number of any high or medium recommendations made to improve the control environment. It should be noted, she explained, that some reviews listed have no audit opinion, for example advice and guidance, Governance and Audit Committee and Corporate Management Board (CMB) reporting. This was because the audit work carried out in respect of these items is planned, but the nature of the work does not lead to testing and the formation of an audit opinion.

Appendix A illustrated that to date 26 items of work had been completed of which 19 audits have resulted in an opinion being provided. A total of 13 audits were currently on-going and would be included within the final annual opinion report.

The above Appendix identified that a total of 28 medium (significant) recommendations had been made to improve the control environment of the areas so reviewed.

The Audit Client Manager, further added that Appendix A showed that some of the planned audit reviews had been deferred following a request from the service department and will be considered in the following year’s plan. However, from the work undertaken there had been sufficient coverage to form an audit opinion for 2020-21, which will be included in the Head of Audit’s Annual Internal Audit Report.

The Audit Client Manager concluded her submission by referring to certain examples of the audit work that had been undertaken, as referred to in the report’s appendix.

The Lay Member asked if any of the audit work carried out by the Shared Internal Audit Service had revealed any fraud related issues.

The Audit Client Manager confirmed that no such fraud related matters had arisen in respect to any of the audit work completed as detailed in Appendix A.

The Lay Member noted that there was an investigation into a service area where work to date had revealed a security breach and she asked if Members could be advised what this related to/receive further information regarding this.

The Head of the Regional Internal Audit service advised that as this investigation had not yet been fully completed, further information regarding it could not yet be shared with Members. However, when the investigation had been concluded, Members would be advised of relevant issues arising.

In terms of the missing money identified as a result of the audit of the Supported Living service, the Lay Member asked how much this amounted to.

The Audit Client Manager confirmed that this was under £150 which had, in any event, been found some months later. Notwithstanding this, there were some weaknesses in the service area that had been identified and were in the process of being addressed.

The Chairperson asked how recruitment was progressing in the Shared Internal Audit Service.

The Head of the Regional Internal Audit Service explained that the structure had been established and was awaiting approval subject to Human Resources advice and staff consultation.  It was anticipated that recruitment to vacant posts would t be pursued in the coming months. whilst  a Trainee Auditor had already been recruited.   

RESOLVED:              That Members of the Committee noted the content of the report and the progress made against the 2020-21 Internal Audit Annual Risk Based Plan.