Issue - meetings

To note the Annual Review of Internal Audit Effectiveness, overall conclusions and any actions arising.

The Internal Audit Manager outlined the findings of the annual review into the effectiveness of internal audit and confirmed that the overall conclusion from the self-assessment undertaken in February 2021 was that Spelthorne’s internal audit function largely conforms with the Public Sector Internal Audit Standards (PSIAS).

In response to questions the Internal Audit Manager explained that an  external assessment of conformance to the Public Sector Internal Audit Standards is carried out every five years and was last completed in 2018 when the Council undertook a three way reciprocal peer review with Elmbridge and Surrey Heath.

The Committee expressed concern at the timeliness of management responses and queried what could be done to improve this. The Internal Audit Manager advised the Committee that in the current context of COVID-19 pressures, corporate capacity was stretched and this had inevitably had an impact. The Group Head of Corporate Governance explained that officers were going to ensure the organisation engages with the audit process by raising the profile of the audit team and explaining the importance and value of audit. The Group Head of Corporate Governance also confirmed that each department signs the audit terms of reference prior to the audit commencing.

In response to questions the Group Head of Corporate Governance informed the Committee that although she was the Internal Audit Manager’s direct line manager the dotted reporting line to the Section 151 officer (Chief Finance Officer)  was normal as it allowed her direct access to the S151 officer and the Chief Executive.

The Committee resolved to note the Internal Audit Effectiveness Report for 2020-21 and agreed that they would like to receive an update on the timeliness of management responses at the next meeting.