Issue - meetings

To note the Internal Audit Progress Report (August 2024).

The Committee received a report on the Internal Audit Progress Report from Natalie Jerams, Deputy Head of Southern Internal Audit Partnership. This was the first internal audit progress report since the Internal Audit Plan was approved in July 2024. The report provided a mechanism through which internal audit performance, issues impacting the Chief Internal Auditors annual opinion, and progress against the audit plan can be monitored. It was highlighted that due to the Best Value Inspection, the internal audit plan was more heavily weighted to Q3 and Q4 in acknowledgement of officer capacity and the avoidance of potential areas of duplication during this period. However the plan would continue to be monitored to make relevant additions. The report featured an analysis of live audit review and a detailed rolling work programme.

The Committee noted that the report was dated August 2024 and queried whether any further progress had been made to the report. The Deputy Head, SIAP responded that the only updates included the introduction of fieldwork on the CIPFA Financial Management Code audit review. Scoping meetings for Q3 audit reviews were also underway which will be reflected within the next progress report.

The Committee asked whether the outstanding overdue actions had been reviewed and whether they were confirmed as appropriate and necessary. Natalie Jerams clarified that no further work or assessments were being undertaken to progress overdue recommendations relating to the period before SIAP were appointed; However, as and when these audit areas were rereviewed, there would be referral to previous audit findings and recommendations and evidence to see this has been implemented to close the action. The Committee requested that in connection with overdue audits, it would be useful to add an additional column or Asterix to highlight any changes to the revised due date. Natalie Jerams confirmed should would add the newest date in bold under the original revised dates if there were any further changes.

The Committee observed that it was useful to present a table of past and present audit reviews but questioned whether it was possible to link this to our Corporate Risk Register to aid understanding of operational and delivery related actions. Natalie confirmed that there were links to the Corporate Risk Register within the Internal Audit plan and confirmed she would make any adjustments to reflect links within ongoing progress reports. 

The Committee resolved to note the Internal Audit Progress Report.