Issue - meetings

That the report be noted and the internal audit annual opinion be received.

The Interim Internal Audit Manager presented the report which summarised the outcome of all audit work undertaken during 2016/17 and included the audit opinion that the Council had an adequate and effective framework of governance, risk management and control.

Whilst giving an overview of the scope and basis in forming the audit opinion, reference was made to the reduction in ‘red’ assurance level audits during the period and good overall levels of control on audit assignments.

In response to a query by Sally Ellis, the Interim Internal Audit Manager spoke about the development of a different way of approaching audits with an increase in advisory work.  She also referred to joint working and shadowing within the team to help improve knowledge of service areas and help with succession planning.  This would enable the rotation of key system work between Auditors.

RESOLVED:

That the report be noted and the internal audit annual opinion be received.