Issue - meetings

To receive the Annual Internal Audit Opinion for 2024-25.

The committee considered the report which set out the Internal Audit Opinion on the overall adequacy and effectiveness of the Council’s control environment. The committee noted that the Internal Audit Opinion for 2024-25 was assessed as ‘Limited’. 

The committee noted that, during the programme of Internal Audit Reviews, that of the 80 actions raised, 31% related to a failure to apply existing controls, with a further 36% relating to design controls that could be improved/strengthened and 9% identifying an absence of an expected or actual control.  The committee queried that steps that were being undertaken by management to address this and noted that the Internal Audit team regularly attended Directorate Management Team meetings to ensure effective engagement to achieve the desired impact from internal audit reviews. It was clarified that 94% of all due internal audit actions had been implemented.

The committee requested an update on the completion of the Audit Report of Officer Decision Records. It was confirmed that the draft report was nearing conclusion, and a briefing/summary would be shared with the committee at the earliest opportunity.

RESOLVED:

That the Audit and Governance Committee

1. Note and consider the contents of the Internal Audit Opinion Report 2023-24 (Appendix A).

2. Note the Internal Audit Opinion on the Council’s framework of risk management, governance, and internal control for 2024-25.