Issue - meetings

To consider an update on progress against the Internal Audit Plan 2013/14 and revisions to it, and a summary of work during the first half of 2013/14.

Consideration was given to progress against the Internal Audit Plan 2013/14, revisions to it, and to a summary of work carried out during the first six months of the year.  In accordance with the Public Sector Internal Audit Standards Local Government Application Note the report addressed emerging issues in respect of those areas to be covered in the annual report so as to ensure there were no surprises and to assist management in drafting the Annual Governance Statement for 2013/14.

The Committee was informed that with reduced audit resource the plan was naturally focussed on ‘high risk’ areas, leading to assurance levels at the lower end of the scale.  Following the half year review and re-prioritisation of the audit plan key audit areas for the remainder of the year were to be Alternative Service Delivery Vehicles and project health checks. 

It was reported that this had been discussed at the relevant Member/Officer Group and that there were no outstanding issues.

RESOLVED

That the issues identified be noted and the approach to achieving adequate audit coverage in the remainder of 2013/14 be endorsed.