Internal Audit Monitoring Report (pages 13 to 20)
Minutes:
Mr. A. Bromage, Worcestershire Internal Audit Shared Service, Acting Audit Manager presented the report and in doing so informed Members that individual reports would be presented to future meetings of the Board and as agreed, further completed audits would be presented to the next meeting of the Audit Board.
The Acting Audit Manager further informed Members that, as agreed at the meeting held on 21st June 2012, the Management of Data audit would be included in the 2012 / 2013 Audit Plan as part of the Governance audit.
Audits in progress as at 31st August 2012
The following audits had now been completed and would be presented to the next meeting of the Board:
The Acting Audit Manager and the Executive Director, Finance and Corporate Resources responded to Members’ questions with regard to the Asset Management 2011-2012 audit and the updating of acquisition and disposals on the Finance Asset Register.
Audit Days
The Acting Audit Manager responded to Members’ concerns with regard to the total of 78 days that had been delivered against a target of 300 days for 2012 / 2013. He informed Members that work was still to be carried out for quarter 2 and as detailed at Appendix 1 to the report the Core Financial Systems would be audited in quarters 3 and 4 which would account for almost a third of the plan. Work was still continuing on quarter 2 so this would not be reflected in the figures.
The Acting Audit Manager responded to the Chairman with regard to the Lead Auditor leaving the service and the potential impact this would have on the service for Bromsgrove. The Acting Audit Manager informed Members that whenever there was a natural turnover the delivery of the service was re-assessed in respect of its effectiveness and efficiency. He reassured Members that the audit team were now essentially resourced in order to deliver the audit plan in full for this year, and that the service was currently delivering more in comparison to the previous year.
The Executive Director, Finance and Corporate Resources informed the Board that she had raised her concerns with the Acting Audit Manager in respect of the delivery of the audit plan 2012/2013 and that she now felt more assured with the delivery of the audit plan.
The Acting Audit Manager responded to Members’ questions with regard to the potential of natural turnover and a possible shortage of staff. Members were informed that any staff shortage due to natural turnover would be covered with agency staff and that additional costs would be met within the overall budget already set; there would be no additional cost implications.
RESOLVEDthat the monitoring report of internal audit work and performance as at 31st August 2012 (pages 13 to 20), be noted.
RECOMMENDATION that Cabinet be made aware of the concerns raised by the Board in respect of the delivery of the Internal Audit Plan 2012 / 2013.