Agenda item

(To receive a report by Lucy Pledge (Head of Internal Audit and Risk Management), which gives the Head of Internal Audit opinion on the adequacy of the Council's Governance, Risk and Control environment and delivery of the Internal Audit plan for 2019/20)

A report from the Head of Internal Audit and Risk Management was considered, which presented the Head of Internal Audit's opinion on the adequacy of the Council's Governance, Risk and Control environment and the delivery of the Internal Audit Plan for 2019/20. 

The Committee was advised that the Annual Internal Audit Report, which was set out at Appendix A to the report, presented a summary of the audit work undertaken over the last twelve months. 

It was highlighted that for the twelve months ended 31 March 2020, the Council's arrangements for governance, risk management and control had performed 'adequately' and had been unaffected by the coronavirus.  The Head of Internal Audit's opinion had taken into account the impact of coronavirus on the Council's governance, risk and control environment and the impact of the virus would materialise in the Head of Internal Audit's opinion in the coming year.

The Audit Committee had previously approved the 2019/20 original audit plan of 1,075 days in March 2019.  The plan was reduced in November 2019 to 851 days with the agreement of the Committee.  94% of the revised plan had been delivered, which amounted to 780 days.  The difference between the original and resourcing plan was a combination of a reduction in resources and the impact of the coronavirus.  The Head of Internal Audit expressed gratitude for the efforts of her team in achieving 94% of the revised plan during challenging times.

The delivery of the IT Audit had remained challenging and planned audits had been deferred owing to the impact of coronavirus.  These audits were now scheduled for August - September 2020.

During the discussion, the Committee made the following comments:

·    The external assessment was always undertaken by an accredited qualified assessor, as determined by the Institute of Internal Auditors. The approach for external assessments was approved by the Audit Committee.  Typically the County Council opted for a full external assessment, rather than a partial self-assessment.  The full external assessment involved meetings with the audit committee; key stakeholders; and reviewed work undertaken by Internal Audit, and was considered to be a rigorous process.  An independent report was provided following the full external assessment.  The procurement for an external audit would commence in September, to allow ample time for procurement processes.

·       The assurance framework had changed owing to the impact of coronavirus and the plan would be recast and be based on risk.  The revised plan would be presented to the Committee on 28 September 2020. 

·       In response to a question, it was agreed that the Committee would receive an informal briefing paper on recent assurances in Adult Care services, particularly those areas which had previously received high and substantial or limit and low assurances.  The report would cover information on risk and recovery.

·       The seven overdue actions, as detailed on page 35 and Appendix 3 of the agenda pack, owing to the coronavirus pandemic.  Information on the reasons behind the seven overdue actions would be circulated on email.

RESOLVED

(1)          That the content of the Head of Internal Audit Annual Opinion and Report be received.

(2)          That the results of Internal Audit work and delivery of the Internal Audit Plan be received.