Decision details

Internal Audit Progress Report - June 2022

Decision Maker: Accounts and Audit

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report outlining the progress on the internal audit as of June 2022 for consideration and approval by committee.


Since the last meeting of committee, a number of areas had been a key focus, and had received substantial/high/moderate assurances. Priority had been given to performing core system work to enable the annual audit opinion to be reached.


The report also included a summary of internal audit recommendations due for implementation, and where agreed actions had not yet been implemented in line with timescales, discussions would take place with management.


An annual assessment of the effectiveness of the Internal Audit Service was also required to conform with the PSIAS. An initial self-assessment had been undertaken by the Internal Audit Manager but an external assessment would also be required and commissioned.


The report outlined the summary of conformance against the PSIAS based on the initial self-assessment. Seven recommendations had been made; six relating to partial compliance and the one regarding the external assessment that had not taken place in 5 years.


The report also suggested changes to assurance definitions and proposed performance indicators to ensure they meet the Standards and address the risks associated with the control environment.




Note the report and approve the changes in assurance definitions and proposed performance indicators.


Report author: Averil Crowther

Publication date: 01/07/2022

Date of decision: 29/06/2022

Decided at meeting: 29/06/2022 - Accounts and Audit

Accompanying Documents: