Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
The Committee considered a report by Devon Audit Partnership regarding the Internal Audit Plan Report 2020-21 (circulated previously).
The Internal Auditor (DC) advised the Committee that:
· The opinion of Internal Audit was that of “Reasonable Assurance”.
· To support the overall opinion of “Reasonable Assurance” they provided a Reasonable assurance rating on 9 of the 14 audits (with 2 substantial and 3 limited opinions).
· The statement of opinion was underpinned by:
o Internal Control Framework
o Risk Management
o Governance Arrangements
o And Performance Management
· The ICT Cyber Security audit crossed all areas of the Authority’s work.
· 92% of the audits in the revised plan for the year had been delivered. The remaining audits had either been cancelled, deferred by the client, or rolled over into 2021/22.
· The summary of audits delivered since March 2021 was provided in appendix 1.
· The Assurance Map in appendix 2 showed the current status of each audit.
· The reports on some audits had been delayed due to issues presented by staff working remotely.
· In relation to other Authorities, it was difficult to compare performance, but the DAP was satisfied that the audits were ‘on track’ and they were generally happy with progress.
In response to questions from the Committee, the Head of Resources confirmed that:
· Information could be extracted from the audits that cover specific business elements.
RESOLVED that the Internal Audit Annual Report 2020-21 be approved.
Publication date: 12/07/2021
Date of decision: 08/06/2021
Decided at meeting: 08/06/2021 - Governance Committee