Agenda item

To consider a report by the Chief Internal Auditor (copy enclosed) updating members on Internal Audit progress.

The Lead Member for Finance, Performance and Strategic Assets along with the Chief Internal Auditor (CIA) introduced the report (previously circulated). Members were updated on the Internal Audit Team’s progress in terms of its service delivery, assurance provision, reviews completed, performance and effectiveness in driving improvement.

The report provided information on work carried out by Internal Audit since the last committee meeting. It allowed the committee to monitor Internal Audit’s performance and progress as well as providing summaries of Internal Audit reports.

Confirmation that 4 Audits had been completed since the last committee meeting in July 2023, all four audits had received a high assurance rating. The number of completed audits was lower than usual due to a number of special investigations taking place at the same time. since publication of the agenda 3 further audits had been completed.

The Chief Internal Auditor was pleased to say the audit department was now at full capacity. The team was still in it’s infancy with a number of employees on career pathways. The Chief Internal Auditor was pleased with the work the team were producing.

Over the coming months it was stressed Internal Audit would need to work closely with Heads of Service and Head of Finance to assess how audit go forward and complete audits. Assurance would need to be provided to ensure members are aware that any cuts are being met in line of budget proposals to enable the accounts to balance.

The Chair thanked the Chief Internal Officer for the detailed introduction.

During the discussion – 

·         Work was ongoing to complete the 2023/24 programmed audit work. The Chief Internal Auditor had to review the list of proposed work to prioritise audits that were required this financial year and those that could be deferred or not required. Meetings with Heads of Service would be arranged following the new plan being completed.

·         Capacity of the team and workload of the team was currently at a satisfactory level. In the new financial year, the plan would potentially change to ensure all cuts are reviewed to provide committee assurance that the service area was still providing need.   

·         The special investigations process involves numerous officers including the Monitoring Officer and Chief Internal Auditor reviewing each case and decide the best course of action. Not all special investigations are reviewed by internal audit.

·         A previous piece of work on partnership arrangements in Denbighshire would be reviewed and included in the new financial year. Members asked if the paper was more a mapping exercise to illustrate the key governance responsibilities and where they lie.

·         The Chief Internal Auditor confirmed he would present the outcomes of the special investigations as a confidential report following completion of the investigation.

·         All audit reports completed in schools were shared with the Head of Education. Internal Audit look at schools per cluster and if they were made aware of any trends further discussions with relevant officers would take place.  He informed Members he was due to meet with the Chairs and Vice Chairs of Governing Bodies in the new year.

·         Over the summer the internal audit team, contacted each school that had received an audit since January 2020, to review any outstanding actions. Officers with services ensured verto had been updated correctly against any outstanding actions or highlight any actions still needing completion. Further correspondence and discussions with schools would take place if actions remained outstanding.

·         Members were made aware internal audit offered issues, each service designed the actions.

RESOLVED that, members note the Internal Audit’s progress and performance.