Issue - items at meetings - Internal Audit Annual Plan 2012 / 2013

Issue - meetings

Internal Audit Annual Plan 2012 / 2013

 

 

Meeting: 21/06/2012 - Audit Board (this committee has been combined with the Audit, Standards & Governance Committee and no longer meets) (Item 9)

9 Internal Audit Annual Report 2011/2012 pdf icon PDF 119 KB

Minutes:

Consideration was given to a report which detailed the Internal Audit Annual Report for the period 1st April 2011 to 31st March 2012.

 

Mr. A. Bromage, Worcestershire Internal Audit Shared Service, Acting Audit Manager presented the report and in doing so informed Members that 2011/2012 had been a demanding year for the Worcestershire Internal Audit Shared Service team with the reasons as detailed in section 3.6 of the report. 

 

The Internal Audit Plan for 2011/2012 was risk based:

§         assessing audit and assurance factors

§         materiality risk

§         impact of failure

§         system risk

§         resource risk

§         fraud risk

§         external risk

 

The Internal Audit section had achieved the majority of what was required according to the 2011/2012 audit plan.  Due to the impact of long-term sickness within the Internal Audit team and the need to share financial and operational impact of this between the participating councils within the Internal Audit Shared Service, a small number of the audits were not delivered in 2011/2012 but had either been brought forward to the 2012/2013 audit plan or as part of the risk based assessment had been classified as ‘low’ priority.  This decision had been taken with the agreement of the Council’s Section 151 officer.  The overall conclusions showed that 72% of the audits undertaken for 2011/2012 which had received an assurance, returned an assurance of ‘moderate’ or above.  From the data received clients were satisfied with the audit process and service.

 

Mr. A. Bromage, Worcestershire Internal Audit Shared Service, Acting Audit Manager responded to Members’ questions with regard to what assurances were in place with the shortfall in audits that had not been delivered and the impact this could have on the 2012/2013 delivery against plan and the current staff resources.  Further discussion followed on Appendix 2 to the report it was agreed that individual reports for completed audits would be presented to future meetings of the Board and Heads of Service be invited to the meeting to discuss the completed audits.  Details of completed audits to be included on the Work Programme 2012/2013. 

 

RESOLVED:

(a)               that the Worcestershire Internal Audit Shared Service, Acting Audit Manager be tasked to provide individual reports for completed audits to future meetings of the Board and to liaise with the Democratic Services Officer to include the details on the Audit Board Work   Programme 2012/2013;

(b)               The Executive Director, Finance and Corporate Resources be tasked to invite Heads of Service to future Audit Board meetings to discuss any completed audits for their service area; and

(c)               that the Internal Audit Annual Report for the period 1st April 2011 to 31st March 2012, be noted.