The Deputy Head of the Regional Internal Audit Service presented a report in order to provide members with a position statement on progress being made against the audit work included and approved within the Internal Audit Risk Based Plan 2022-23.

She explained that the Plan had been submitted to the Governance and Audit Committee for consideration and approval at its June 2022 meeting. The Plan outlined the assignments to be undertaken, which would provide sufficient coverage to provide an opinion at the end of 2022-23.

Appendix A of the report showed the progress made against the approved Plan for the period 1 April to 31 December 2022. This showed that, as at the end of 2022, a total of 11 audits had been completed, with 6 of these having been finalised with an audit opinion. A further 6 audits had been completed with draft reports having been issued. Further information was awaited from the service departments on the Management Action Plans proposed for these reviews before these reports could be finalised. A further 22 audits were work in progress, with a further 11 due to commence shortly. The finalised audits have made a total of 16 recommendations to date.

New staff had been recruited during 2022- which has had an impact on resources available, however it is felt that there will be sufficient coverage by the year end to provide an overall audit opinion.

Appendix A also identified that to date, 9 medium priority and 7 low priority recommendations had been made to improve the control environment. The implementation of these recommendations was being monitored to ensure that the identified and agreed improvements were being made.

A Member referred to page 319 of the report and asked if, in future, a priority rating and number of days allocated could be indicted and core reviews split from other activities such as advice, audit planning etc.

Internal Audit Officers confirmed that this would be considered.

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